NOTE 8. INCOME TAXES: Schedule of Effective Income Tax Rate Reconciliation (Tables)

12 Months Ended

Mar. 31, 2026

Tables/Schedules

Schedule of Effective Income Tax Rate Reconciliation

	Year Ended March 31,
	2026						2025
		Amount		% of Pretax Income			Amount		% of Pretax Income
Income before income taxes	$	17,816,321		100.0%		$	18,038,737		100.0%
Tax expense at U.S. statutory rate		3,741,427		21.0%			3,788,135		21.0%
State income taxes, net of Federal benefit		155,002		0.9%			158,741		0.9%
Tax credits (R&D and manufacturing credits)		(1,135,592	)	(6.4%	)		(202,166	)	(1.1%	)
Effect of foreign-derived intangible income deductions		(359,326	)	(2.0%	)		(816,143	)	(4.5%	)
Non-deductible items		934		0.0%			916		0.0%
Other		214,681		1.2%			44,738		0.2%
Provision for income taxes	$	2,617,126		14.7%		$	2,974,221		16.5%