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ACQUISITIONS (Tables)

12 Months Ended

Mar. 31, 2025

Mar. 31, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

SCHEDULE OF FAIR VALUE OF CONSIDERATION TRANSFERRED

The fair value of the consideration transferred was valued as follows:

Cash		$	48,649,954
Working capital adjustment			1,870,886
Contingent consideration			10,755,000
Common stock			132,645,000
Assumed debt			50,000,000
Fair value of consideration transferred		$	243,920,840

SCHEDULE OF ALLOCATION FOR CONSIDERATION

The allocation for the consideration recorded for the acquisition is as follows:

Accounts receivable, net		$	17,002,362
Prepaid expenses			478,963
Equipment			1,051,980
Deposits			703,389
Other intangible assets(1)			146,617,380
Goodwill			90,870,094
Right of use assets - operating leases			612,727
Accounts payable			(12,514,919	)
Accrued expenses			(196,780	)
Operating lease liability			(704,356	)
Total Consideration		$	243,920,840

(1)Other intangible assets consist of Tradenames, Customer Relationships, Intellectual Property, and other tangible assets related to the acquired business.

SCHEDULE OF UNAUDITED PRO FORMA RESULTS OF OPERATIONS

INCOME STATEMENT DATA		For the Year Ended March 31, 2022
Net revenues		$	248,314,587
Net income		$	37,793,924

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

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-Section 50
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-Topic 805
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- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

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Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

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