v3.25.2

SCHEDULE OF PURCHASE PRICE AND ESTIMATED MARKET VALUE OF THE ASSETS ACQUIRED LIABILITIES (Details) - USD ($)	Mar. 31, 2025	Nov. 11, 2024	May 13, 2024
Business Acquisition [Line Items]
Cash			$ 134,572
In-process research and development			15,680,760
Other receivables			28,872
Total identifiable assets acquired			15,844,204
Accounts payable and accruals			(29,779)
Deferred tax liability			(3,449,767)
Total liabilities assumed			(3,479,546)
Net identifiable assets acquired			12,364,658
Goodwill	$ 25,490,751		7,085,342
Non-controlling interest			(450,000)
Net assets acquired			19,000,000
Deferred tax liability			$ 3,449,767
Bio-Convert A/S [Member]
Business Acquisition [Line Items]
Cash		$ 23,976
In-process research and development		26,675,670
Total identifiable assets acquired		26,707,146
Deferred tax liability	5,868,647	5,868,647
Total liabilities assumed		(5,872,828)
Net identifiable assets acquired		20,834,318
Goodwill	18,405,922	18,165,682
Net assets acquired		39,000,000
Prepaid expenses		7,500
Accounts payable and accrued expenses		(4,181)
Deferred tax liability	$ (5,868,647)	$ (5,868,647)

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Deferred tax liability.

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Minority interest.

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount of assets acquired at the acquisition date.

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Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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Nordicus Partners Corp 10-K