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Income Taxes (Tables) | 12 Months Ended
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Mar. 31, 2026
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense (benefit) | Income tax expense (benefit) for the years indicated below consists of:
| Current |  | Deferred |  | Total
Year ended March 31, 2026 |  |  |  |  |
Federal | $ | 16,171,106 |  |  | $ | (6,527,720) |  |  | $ | 9,643,386 |
State and local | 1,574,975 |  |  | (561,870) |  |  | 1,013,105 |
| $ | 17,746,081 |  |  | $ | (7,089,590) |  |  | $ | 10,656,491 |
Year ended March 31, 2025 |  |  |  |  |
Federal | $ | 21,453,743 |  |  | $ | (2,861,984) |  |  | $ | 18,591,759 |
State and local | 3,138,466 |  |  | 342,001 |  |  | 3,480,467 |
| $ | 24,592,209 |  |  | $ | (2,519,983) |  |  | $ | 22,072,226 |
Year ended March 31, 2024 |  |  |  |  |
Federal | $ | 9,592,743 |  |  | $ | 8,246,248 |  |  | $ | 17,838,991 |
State and local | 1,732,162 |  |  | 2,387,285 |  |  | 4,119,447 |
| $ | 11,324,905 |  |  | $ | 10,633,533 |  |  | $ | 21,958,438 |
Schedule of Income Tax Expense Reconciliation To U.s Federal Income Tax Rate To Pretax Income | The differences between income taxes expected at the U.S. federal statutory income tax rate of 21% and the reported income tax expense for the years ended March 31, 2026, 2025 and 2024 are summarized as follows:
| 2026 |  | 2025 |  | 2024
US federal statutory tax rate | $ | 9,500,928 |  |  | 21.0 | % |  | $ | 23,376,151 |  |  | 21.0 | % |  | $ | 20,791,004 |  |  | 21.0 | %
State and local income taxes, net of federal tax effect | 800,353 |  |  | 1.8 | % |  | 2,748,295 |  |  | 2.5 | % |  | 3,254,363 |  |  | 3.3 | %
Tax credits |  |  |  |  |  |  |  |  |  |  |
Historic tax credits | (961,138) |  |  | (2.1) | % |  | (871,938) |  |  | (0.8) | % |  | (427,512) |  |  | (0.4) | %
Energy-related tax credits | (612,353) |  |  | (1.4) | % |  | (887,089) |  |  | (0.8) | % |  | (451,800) |  |  | (0.5) | %
Other | (44,785) |  |  | (0.1) | % |  | (163,685) |  |  | (0.1) | % |  | (154,779) |  |  | (0.2) | %
Nontaxable or nondeductible items |  |  |  |  |  |  |  |  |  |  |
Forfeiture of the $20.45 Performance Shares and the $16.35 Performance Shares | — |  |  | — | % |  | (2,587,552) |  |  | (2.3) | % |  | — |  |  | — | %
Permanent effect of the bargain purchase of loans | — |  |  | — | % |  | — |  |  | — | % |  | (1,090,068) |  |  | (1.1) | %
Excess tax benefits related to equity awards | (578,321) |  |  | (1.3) | % |  | (182,098) |  |  | (0.2) | % |  | (347,806) |  |  | (0.4) | %
Other | 764,062 |  |  | 1.7 | % |  | 676,757 |  |  | 0.6 | % |  | 413,831 |  |  | 0.4 | %
Changes in unrecognized tax benefits | 1,619,698 |  |  | 3.6 | % |  | 17,537 |  |  | — | % |  | 16,406 |  |  | — | %
Other adjustments | 168,047 |  |  | 0.4 | % |  | (54,152) |  |  | — | % |  | (45,201) |  |  | — | %
Effective tax rate | $ | 10,656,491 |  |  | 23.6 | % |  | $ | 22,072,226 |  |  | 19.8 | % |  | $ | 21,958,438 |  |  | 22.2 | %
Schedule of Tax Effects Of Temporary Differences That Give Rise To Significant Portions Of The Deferred Tax Assets And Deferred Tax Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at March 31, 2026 and 2025 are presented below:
| 2026 |  | 2025
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 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits at March 31, 2026, 2025, and 2024 are presented below:
| 2026 |  | 2025 |  | 2024
Unrecognized tax benefit balance beginning of year | $ | 740,616 |  |  | $ | 748,289 |  |  | $ | 818,225 |
Gross increases for tax positions of current year | 107,233 |  |  | 73,696 |  |  | 105,531 |
Gross increases for tax positions of prior years | 1,003,507 |  |  | — |  |  | — |
Settlements with tax authorities | (1,339,847) |  |  | — |  |  | — |
Lapse of statute of limitations | (112,121) |  |  | (81,369) |  |  | (175,467) |
Unrecognized tax benefit balance end of year | $ | 399,388 |  |  | $ | 740,616 |  |  | $ | 748,289 |
Schedule of Income Tax Paid (Net of Refunds) | Income taxes paid (net of refunds) consisted of the following jurisdictions for the years ended March 31, 2026, 2025 and 2024 are presented below:
| 2026 |  | 2025 |  | 2024
Federal | $ | 12,960,932 |  |  | $ | 13,839,346 |  |  | $ | 12,453,502 |
State and local | 1,805,494 |  |  | 1,428,672 |  |  | 1,161,822 |
Total | $ | 14,766,426 |  |  | $ | 15,268,018 |  |  | $ | 13,615,324 |

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