GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

The following table summarizes the goodwill activity for the nine months ended December 31, 2025:

SCHEDULE OF GOODWILL

	Orocidin		Bio-Convert		Total
Balance as of March 31, 2025	$	7,084,829	$	18,405,922	$	25,490,751
Foreign currency translation adjustment		609,180		1,582,608		2,191,788
Balance as of December 31, 2025	$	7,694,009	$	19,988,530	$	27,682,539

SCHEDULE OF IN-PROCESS RESEARCH AND DEVELOPMENT ACTIVITY

The following table summarizes the in-process research and development activity for the nine months ended December 31, 2025:

	Orocidin		Bio-Convert		Total
Balance as of March 31, 2025	$	15,679,626	$	27,028,453	$	42,708,079
Foreign currency translation adjustment		1,348,191		2,324,006		3,672,197
Balance as of December 31, 2025	$	17,027,817	$	29,352,459	$	46,380,276

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

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+ Details

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