RESTATEMENT (Tables)

12 Months Ended

Mar. 31, 2022

Accounting Changes and Error Corrections [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The following tables summarizes the impact of these correction of errors for the period presented for the years ended March 31, 2022, 2021 and 2020:

	For the year ended March 31, 2022
	As previously reported		Adjustments for discontinued operations		As recast		Correction of errors related to classification of loans and bank customer accounts		Correction of errors related to classification of funds received for financing mortgage loans		As restated
Net cash flows used in operating activities	$	(347,988)	$	(30,183)	$	(378,171)	$	(57,960)	$	(6,876)	$	(443,007)
Net cash flows used in investing activities	(8,703)		146		(8,557)		(90,298)		—		(98,855)
Net cash flows from financing activities	453,684		(998)		452,686		148,258		6,876		607,820
Effect of changes in foreign exchange rates on cash and cash equivalents	(54,552)		—		(54,552)		—		—		(54,552)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	$	42,441	$	(31,035)	$	11,406	$	—	$	—	$	11,406

	For the year ended March 31, 2021
	As previously reported		Adjustments for discontinued operations		As recast		Correction of errors related to classification of loans and bank customer accounts		As restated
Net cash flows from operating activities	$	565,299	$	24,753	$	590,052	$	(55,615)	$	534,437
Net cash flows from investing activities	97,040		—		97,040		(1,219)		95,821
Net cash flows from financing activities	348,411		(822)		347,589		56,834		404,423
Effect of changes in foreign exchange rates on cash and cash equivalents	(3,769)		—		(3,769)		—		(3,769)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	$	1,006,981	$	23,931	$	1,030,912	$	—	$	1,030,912

	For the year ended March 31, 2020
	As previously reported		Adjustments for discontinued operations		As recast		Correction of errors related to classification of loans and bank customer accounts		As restated
Net cash flows from operating activities	$	44,271	$	59,422	$	103,693	$	(21,071)	$	82,622
Net cash flows used in investing activities	(10,854)		(131)		(10,985)		(8,778)		(19,763)
Net cash flows from financing activities	33,109		(4,883)		28,226		29,849		58,075
Effect of changes in foreign exchange rates on cash and cash equivalents	(25,141)		—		(25,141)		—		(25,141)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	$	41,385	$	54,408	$	95,793	$	—	$	95,793

The following tables summarize the impact of corrections of the errors on the Consolidated Statements of Operations and Other Comprehensive Income for the periods presented:

	Year ended March 31, 2022
	As previously reported		Adjustments for discontinued operations		As recast		Correction of errors		As restated
Fee and commission income	$	431,938	$	(82,330)	$	349,608	$	(14,164)	335,444
Net gain on trading securities	77,671		78,674		156,345		—		156,345
Interest income	91,801		(15,812)		75,989		14,164		90,153
Net gain on foreign exchange operations	(37,693)		39,672		1,979		—		1,979
Net loss on derivative	946		—		946		—		946
TOTAL REVENUE, NET	$	564,663	$	20,204	$	584,867	$	—	$	584,867

	Year ended March 31, 2021
	As previously reported		Adjustments for discontinued operations		As recast		Correction of errors		As restated
Fee and commission income	$	271,939	$	(52,780)	$	219,159	$	(3,163)	215,996
Net gain on trading securities	46,186		(20,275)		25,911		—		25,911
Interest income	30,873		(11,221)		19,652		3,163		22,815
Net gain on foreign exchange operations	3,428		(2,285)		1,143		—		1,143
Net loss on derivative	125		(39)		86		—		86
TOTAL REVENUE, NET	$	352,551	$	(86,600)	$	265,951	$	—	$	265,951

	Year ended March 31, 2020
	As previously reported		Adjustments for discontinued operations		As recast		Correction of errors		As restated
Fee and commission income	$	92,668	$	(26,281)	$	66,387	$	(5,195)	61,192
Net gain on trading securities	14,923		(6,591)		8,332		—		8,332
Interest income	12,134		(3,748)		8,386		5,195		13,581
Net gain on foreign exchange operations	2,315		(2,027)		288		—		288
Net loss on derivative	(138)		138		—		—		—
TOTAL REVENUE, NET	$	121,902	$	(38,509)	$	83,393	$	—	$	83,393