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v3.26.1

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) | Mar. 31, 2026 | Mar. 31, 2025
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Deferred tax assets: |  |
Allowance for credit losses | $ 28,043,502 | $ 25,693,205
Unearned insurance commissions | 9,144,092 | 9,407,895
Accrued expenses primarily related to employee benefits | 6,555,260 | 6,181,990
Reserve for uncollectible interest | 1,021,502 | 993,241
Lease liability | 18,153,116 | 19,359,479
Intangible assets | 2,107,831 | 1,965,939
Deferred revenue | 1,007,892 | 860,594
Tax credit carryforward | 11,483,737 | 5,639,649
Capital loss carryforward | 38,142 | 192,767
State net operating loss carryforwards | 6,545,857 | 6,005,260
Gross deferred tax assets | 84,100,931 | 76,300,019
Less valuation allowance | (9,086,610) | (8,695,894)
Net deferred tax assets | 75,014,321 | 67,604,125
Deferred tax liabilities: |  |
Fair value adjustment for loans receivable | (9,840,020) | (7,713,732)
Property and equipment | (2,909,283) | (3,510,245)
Deferred loan origination costs | (1,452,377) | (1,366,926)
Prepaid expenses | (1,557,466) | (1,529,317)
ROU assets | (17,546,267) | (18,750,736)
Other | (467,650) | (581,501)
Gross deferred tax liabilities | (33,773,063) | (33,452,457)
Deferred income taxes, net | $ 41,241,258 | $ 34,151,668

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