ACQUISITIONS (Tables)

12 Months Ended

Mar. 31, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

SCHEDULE OF FAIR VALUE OF CONSIDERATION TRANSFERRED

The fair value of the consideration transferred was valued as follows:

Cash	$	48,649,954
Working capital adjustment		1,870,886
Contingent consideration		10,755,000
Common stock		132,645,000
Assumed debt		50,000,000
	$	243,920,840

SCHEDULE OF ALLOCATION FOR CONSIDERATION

The allocation for the consideration recorded for the acquisition is as follows:

Accounts receivable, net	$	17,002,362
Prepaid expenses		478,963
Equipment		1,051,980
Deposits		703,389
Other Intangible assets(1)		146,617,380
Goodwill(1)		90,870,094
Right of use assets - operating leases		612,727
Accounts payable		(12,514,919	)
Accrued expenses		(196,780	)
Operating lease liability		(704,356	)
Total Consideration	$	243,920,840

⁽¹⁾ Other intangible assets consist of Tradenames, Customer Relationships, Intellectual Property, and other tangible assets related to the acquired business.

SCHEDULE OF UNAUDITED PRO FORMA RESULTS OF OPERATIONS

INCOME STATEMENT DATA	For the Year Ended March 31, 2022
Net revenues	$	248,314,587
Net income	$	37,793,924