INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets and liabilities

As of March 31, 2025 and March 31, 2024, deferred tax assets and liabilities of the Company were comprised of the following:

	Year ended March 31, 2025		Year ended March 31, 2024
Deferred tax assets:
Revaluation on trading securities	$	—	$	454
Tax losses carryforward	4,871		3,809
Deferred acquisition costs and insurance reserves	6,669		—
Provision for impairment losses	12,181		8,210
Deferred tax assets	$	23,721	$	12,473
Deferred tax liabilities:
Revaluation on trading securities	$	874	$	1,447
Fixed and Intangible Assets	4,425		7,535
Other liabilities	1,038		335
Deferred tax liabilities	$	6,337	$	9,317
Net deferred tax assets	$	17,446	$	3,222
Net deferred tax liabilities	$	62	$	66

Schedule of federal income taxes

The reconciliation of the amount computed by multiplying income before provision for income taxes at the 21% income tax rate compared to the Company's income tax expense as reported is as follows:

	Year ended March 31, 2025		Year ended March 31, 2024		Year ended March 31, 2023
Income before income tax at 21%	$	23,719	$	91,428	$	49,547
Global intangible low taxed income	65,308		60,323		39,139
Stock based compensation	10,597		4,601		2,039
Subpart F Income	4,750		6,887		4,732
Permanent differences	4,158		58,872		14,096
Top-up tax	3,743		—		—
Foreign tax rate differential	(18,944)		(17,665)		(13,089)
Foreign tax credit	(21,118)		(14,915)		(18,423)
Nontaxable gains	(43,788)		(129,112)		(35,265)
Income tax expense	$	28,425	$	60,419	$	42,776

Schedule of income tax expenses

As of March 31, 2025 and 2023, income tax expense was comprised of the following:

	Year ended March 31, 2025		Year ended March 31, 2024		Year ended March 31, 2023
Current income tax charge
Federal	4,054		34,623		22,387
Foreign	44,341		24,573		21,406
	48,395		59,196		43,793
Deferred income tax charge
Federal	(12,715)		3,695		(2,606)
Foreign	(7,255)		(2,472)		1,589
	(19,970)		1,223		(1,017)
Income tax expense	$	28,425	$	60,419	$	42,776

Schedule of Income before Income Tax, Domestic and Foreign

Income before income taxes includes the following components:

	Year ended March 31, 2025		Year ended March 31, 2024		Year ended March 31, 2023
United States	$	(61,060)	$	(66,053)	$	(26,383)
Foreign	174,006		501,424		262,321
Net income before income tax	$	112,946	$	435,371	$	235,938