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INCOME TAXES | 6 Months Ended
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Sep. 30, 2024
Notes and other explanatory information [abstract] |
INCOME TAXES | NOTE 8. INCOME TAXES The Company is a BVI business company. The BVI government does not, under existing legislation, impose any income or corporate tax on corporations. PDS is a U.S. corporation and is subject to U.S. federal, state and local income taxes, as applicable. iOx is subject to U.K. taxes. The following is a reconciliation of the U.S. taxes to the effective income tax rates for the six months ended September 30, 2024 and 2023 (in thousands, except percentages):
Schedule of effective income tax rates |  |  |  |  |  |  |  |
|  | Six Months Ended September 30,
|  | 2024 |  | 2023
Loss before income taxes |  | $ | 3,024 |  |  | $ | 12,143 |
Income tax benefit |  | $ | 3 |  |  | $ | 1,052 |
Effective tax rate |  |  | 0.10 | % |  |  | 8.66 | %
The Company’s effective tax rates were 0.10% and 8.66% for the six months ended September 30, 2024 and 2023, respectively. The decrease in the effective tax rate was primarily due to a change in the mix of income and losses in the various tax jurisdiction in which the Company operates.

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