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Pay vs Performance Disclosure - USD ($)
 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Pay vs Performance Disclosure    
Pay vs Performance Disclosure, Table

Pay Versus Performance

The following table provides information regarding the relationship between “compensation actually paid” (“CAP”) to our principal executive officer (“PEO”) and non-PEO named executive officers (“NEOs”) and certain financial performance of the Company for the fiscal years listed below.

Fiscal Year

  

Summary
compensation
table total for
PEO(1)
($)

  

Compensation
actually
paid to
PEO(2)
($)

  

Average
summary
compensation
table total for
non-PEO
NEOs(3)
($)

  

Average
compensation
actually
paid to
non-PEO
NEOs(4)
($)

  

Value of
initial
fixed $100
investment
based
on total
shareholder
return
(“TSR”)(5)
($)

  

Net loss
($)

2024

  

130,480

  

420,388

  

446,651

  

466,267

  

(9.09

)

  

 

17,470,489

2023

  

—

  

—

  

683,745

  

125,426

  

18.73

 

  

$

13,878,936

(1)      Represents the amounts of total compensation reported for our PEO during each corresponding year in the “Total” column of the Summary Compensation Table above. Mr. Besser is paid de minimis annual compensation of $1.00.

(2)      Represents the amount of “compensation actually paid” to our PEO as computed in accordance with Item 402(v) of Regulation S-K, with the following adjustments:

Fiscal Year

  

Summary
compensation
table total
for PEO
($)

  

Reported
value of
equity
awards
for PEO
($)

  

Fair value
as of
year-end
for awards
granted
during
the year
($)

  

Fair value
year-
over-year
increase or
decrease in
unvested
awards
granted
in prior
years
($)

  

Fair value
of awards
granted
and vested
during
the year
($)

  

Fair value
increase or
decrease
from prior
year end
for awards
that vested
during the
year
($)

  

Compensation
actually
paid to
PEO
($)

2024

  

130,480

  

130,480

  

205,696

  

—

  

214,692

  

—

  

420,388

2023

  

—

  

—

  

—

  

—

  

—

  

—

  

—

(3)      Represents the average of the amounts reported for our NEOs as a group (excluding our PEO) in each applicable year in the “Total” column of the Summary Compensation Table above. For fiscal years 2023 and 2024, this includes Paul DiPerna and Kevin Schmid (the “Non-PEO NEOs”).

(4)      Represents the average amount of “compensation actually paid” to the Non-PEO NEOs, as computed in accordance with Item 402(v) of Regulation S-K. The dollar amounts do not reflect the actual average compensation earned or paid to the Non-PEO NEOs during the applicable year. In accordance with the requirements of Item 402(v) of Regulation S-K, the following adjustments were made to average total compensation for the Non-PEO NEOs for each year:

Fiscal Year

  

Average
summary
compensation
table
total for
Non-PEO
NEOs
($)

  

Reported
value of
equity
awards
for NEOs
($)

  

Fair value
as of
year-end
for awards
granted
during
the year
($)

  

Fair value
year-over-
year
increase or
decrease in
unvested
awards
granted in
prior years
($)

  

Fair value
of awards
granted
and vested
during
the year
($)

  

Fair value
increase or
decrease
from prior
year end
for awards
that vested
during
the year
($)

  

Average
compensation
actually paid
to Non-PEO
NEOs
($)

2024

  

446,651

  

(171,651

)

  

242,159

  

(31,700

)

  

93,526

  

(112,718

)

  

466,267

2023

  

683,745

  

(445,684

)

  

157,589

  

(288,095

)

  

60,525

  

(42,654

)

  

125,426

(5)      TSR is cumulative for the measurement periods beginning on March 31, 2022 and ending on March 31 of each of 2023 and 2024, respectively, calculated by dividing the difference between our share price at the end and the beginning of the measurement period by our share price at the end of the measurement period. No dividends were paid in fiscal 2024 or 2023.

(6)      The dollar amounts reported represent the amount of net loss reflected in our consolidated audited financial statements for the applicable years.

(ii) the sale, transfer or other disposition of all or substantially all of the assets of the Company (including the capital stock of the Company’s subsidiary corporations) in connection with the complete liquidation or dissolution of the Company;

(aa) “Performance Shares” means Shares or an Award denominated in Shares which may be earned in whole or in part upon attainment of performance criteria established by the Administrator.

  
Named Executive Officers, Footnote Represents the average of the amounts reported for our NEOs as a group (excluding our PEO) in each applicable year in the “Total” column of the Summary Compensation Table above. For fiscal years 2023 and 2024, this includes Paul DiPerna and Kevin Schmid (the “Non-PEO NEOs”).  
PEO Total Compensation Amount [1] $ 130,480
PEO Actually Paid Compensation Amount [2] $ 420,388
Adjustment To PEO Compensation, Footnote

(2)      Represents the amount of “compensation actually paid” to our PEO as computed in accordance with Item 402(v) of Regulation S-K, with the following adjustments:

Fiscal Year

  

Summary
compensation
table total
for PEO
($)

  

Reported
value of
equity
awards
for PEO
($)

  

Fair value
as of
year-end
for awards
granted
during
the year
($)

  

Fair value
year-
over-year
increase or
decrease in
unvested
awards
granted
in prior
years
($)

  

Fair value
of awards
granted
and vested
during
the year
($)

  

Fair value
increase or
decrease
from prior
year end
for awards
that vested
during the
year
($)

  

Compensation
actually
paid to
PEO
($)

2024

  

130,480

  

130,480

  

205,696

  

—

  

214,692

  

—

  

420,388

2023

  

—

  

—

  

—

  

—

  

—

  

—

  

—
 
Non-PEO NEO Average Total Compensation Amount [3] $ 446,651 683,745
Non-PEO NEO Average Compensation Actually Paid Amount [4] $ 466,267 125,426
Adjustment to Non-PEO NEO Compensation Footnote

(4)      Represents the average amount of “compensation actually paid” to the Non-PEO NEOs, as computed in accordance with Item 402(v) of Regulation S-K. The dollar amounts do not reflect the actual average compensation earned or paid to the Non-PEO NEOs during the applicable year. In accordance with the requirements of Item 402(v) of Regulation S-K, the following adjustments were made to average total compensation for the Non-PEO NEOs for each year:

Fiscal Year

  

Average
summary
compensation
table
total for
Non-PEO
NEOs
($)

  

Reported
value of
equity
awards
for NEOs
($)

  

Fair value
as of
year-end
for awards
granted
during
the year
($)

  

Fair value
year-over-
year
increase or
decrease in
unvested
awards
granted in
prior years
($)

  

Fair value
of awards
granted
and vested
during
the year
($)

  

Fair value
increase or
decrease
from prior
year end
for awards
that vested
during
the year
($)

  

Average
compensation
actually paid
to Non-PEO
NEOs
($)

2024

  

446,651

  

(171,651

)

  

242,159

  

(31,700

)

  

93,526

  

(112,718

)

  

466,267

2023

  

683,745

  

(445,684

)

  

157,589

  

(288,095

)

  

60,525

  

(42,654

)

  

125,426
 
Compensation Actually Paid vs. Total Shareholder Return

 
Compensation Actually Paid vs. Net Income

 
Total Shareholder Return Amount [5] $ (9.09) 18.73
Net Income (Loss) $ 17,470,489 13,878,936
PEO Name Mr. Besser  
Fair value as of year-end for awards granted during the year [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount $ 205,696
Fair value year- over-year increase or decrease in unvested awards granted in prior years [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount
Fair value of awards granted and vested during the year [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount 214,692
Fair value increase or decrease from prior year end for awards that vested during the year [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount
PEO    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount 130,480
Non-PEO NEO | Fair value as of year-end for awards granted during the year [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount 242,159 157,589
Non-PEO NEO | Fair value of awards granted and vested during the year [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount 93,526 60,525
Non-PEO NEO | Fair value increase or decrease from prior year end for awards that vested during the year [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount (112,718) (42,654)
Non-PEO NEO | Reported value of equity awards for NEOs [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount (171,651) (445,684)
Non-PEO NEO | Fair value year-over- year increase or decrease in unvested awards granted in prior years [Member]    
Pay vs Performance Disclosure    
Adjustment to Compensation, Amount $ (31,700) $ (288,095)
[1] Represents the amounts of total compensation reported for our PEO during each corresponding year in the “Total” column of the Summary Compensation Table above. Mr. Besser is paid de minimis annual compensation of $1.00.
[2] Represents the amount of “compensation actually paid” to our PEO as computed in accordance with Item 402(v) of Regulation S-K, with the following adjustments:
[3] Represents the average of the amounts reported for our NEOs as a group (excluding our PEO) in each applicable year in the “Total” column of the Summary Compensation Table above. For fiscal years 2023 and 2024, this includes Paul DiPerna and Kevin Schmid (the “Non-PEO NEOs”).
[4] Represents the average amount of “compensation actually paid” to the Non-PEO NEOs, as computed in accordance with Item 402(v) of Regulation S-K. The dollar amounts do not reflect the actual average compensation earned or paid to the Non-PEO NEOs during the applicable year. In accordance with the requirements of Item 402(v) of Regulation S-K, the following adjustments were made to average total compensation for the Non-PEO NEOs for each year:
[5] TSR is cumulative for the measurement periods beginning on March 31, 2022 and ending on March 31 of each of 2023 and 2024, respectively, calculated by dividing the difference between our share price at the end and the beginning of the measurement period by our share price at the end of the measurement period. No dividends were paid in fiscal 2024 or 2023.