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Income Taxes (Tables)

6 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

The income tax provision consists of the following for the six months ended September 30, 2025 and 2024:

 Schedule of Income Tax Provision

		2025				2024
		Six Months Ended
		September 30
		2025				2024
Current income tax expense:
Federal		$	232,079			$	51,692
State			52,403				46,986
Total current income tax expense			284,482				98,678
Deferred income tax (benefit) expense:
Federal			(123,298	)			119,661
State			282				-
Total deferred income tax (benefit) expense			(123,016	)			119,661
Total income tax expense:		$	161,466			$	218,339

Schedule of Reconciliation of Provision for Income Taxes

A reconciliation of the provision for income taxes to income taxes computed using the federal statutory rate for the six months ended September 30 follows:

 Schedule of Reconciliation of Provision for Income Taxes

		2025				2024
Tax expense at federal statutory rate (1)		$	152,654			$	173,581
Statutory depletion carryforward			(49,319	)			-
Change in valuation allowance			-				-
Permanent differences			16,450				7,639
State income expense, net of federal benefit			41,621				37,119
Other			60				-
Total income tax			161,466				218,339
Effective income tax rate			22.2	%			26.4	%

⁽¹⁾ The federal statutory rate was 21% for six months ended September 30, 2025 and 2024.

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- References

No definition available.

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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