ADDED
As of February 02, 2026, there were 13,924,468 shares of the Company s common stock issued and outstanding.
As of December 31, 2025 and am, Limited was a wholly-owned subsidiary of the Company (see Note 3).
SCHEDULE OF DISAGGREGATED REVENUE Three Months Ended Nine Months Ended December 31, December 31, 2025 2024 2025 2024 Product revenue $ 2,572,879 $ 1,953,706 $ 7,385,761 $ 8,546,999 Service revenue 898,127 438,956 2,757,209 1,918,287 Consulting revenue 616,780 756,015 1,839,970 2,029,286 Total $ 4,087,786 $ 3,148,677 $ 11,982,940 $ 12,494,572 Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date.
Amortization is computed using the straight-line method over the estimated useful lives of the assets which is assumed as 15 years .
Amortization is computed using the straight-line method over the estimated useful lives of the assets which is assumed as 15 years .
The Company has not identified any such impairment losses for the period ended December 31, 2025 and March 31, 2025.
The Company plans to review its provision for deferred taxes, which is included in accrued expenses and other current liabilities on the consolidated balance sheet, at the end of the fiscal year.
The Company expects to adjust the current balance after calculation and utilization of its net operating loss carryforwards.
The Company s subsidiary is subject to foreign income taxes in India.
SCHEDULE OF REVENUE FROM GEOGRAPHIC CONCENTRATIONS Three Months Ended Nine Months Ended December 31, December 31, Revenue by Geography 2025 2024 2025 2024 US $ 3,009,237 $ 3,104,411 $ 11,363,192 $ 11,741,366 Rest of the World 78,549 44,266 619,748 753,206 Revenue by geography $ 4,087,786 $ 3,148,677 $ 11,982,940 $ 12,494,572 At December 31, 2025, the carrying amount of cash was $ 6,163,214 only a portion of which is covered by federal depository insurance.
REMOVED
As of November 3, 2025, there were 13,924,468 shares of the Company s common stock issued and outstanding.
As of September 30, 2025 and am, Limited was a wholly-owned subsidiary of the Company (see Note 3).
Amortization is computed using the straight-line method over the estimated useful lives of the assets which is assumed as 15 years.
Amortization is computed using the straight-line method over the estimated useful lives of the assets which is assumed as 15 years.
The Company has not identified any such impairment losses for the period ended September 30, 2025 and March 31, 2025.
A subsidiary of the Company is subject to foreign income taxes in India.
SCHEDULE OF REVENUE FROM GEOGRAPHIC CONCENTRATIONS Revenue by Geography 2025 2024 2025 2024 Three Months Ended Six Months Ended September 30, September 30, Revenue by Geography 2025 2024 2025 2024 US $ 3,574,328 $ 5,115,032 $ 7,353,954 $ 8,636,955 Rest of the World 384,903 480,544 541,201 708,940 Revenue by geography $ 3,959,231 $ 5,595,576 $ 7,895,154 $ 9,345,895 At September 30, 2025, the carrying amount of cash was $ 6,229,021 only a portion of which is covered by federal depository insurance.
11 The Company has three major partners that account for approximately 56.33 % of the company s consolidated revenues for the six months ended September 30, 2025 and two major partners that accounted for 49.54 % for the six months ended September 30, 2024.
As reflected in the table below, partner A contributed $ 3,870,963 or 49.03 % in revenue for the six months ended September 30, 2025, and $ 4,269,980 or 45.69 % for the six months ended September 30, 2024.
Separately, Partner B contributed $ 326,338 or 4.13 % for the six months ended September 30, 2025, and $ 359,977 or 3.85 % for the six months ended September 30, 2024.