| Cash Flow | 2026-03-31 |
|---|---|
| Net loss | -1,175,539 |
| Depreciation | 35,345 |
| Amortization of right-of-use assets | 425,657 |
| Loss from disposal of property and equipment | -1,556 |
| (reversal of allowance) allowance for expected credit loss | -633,300 |
| Impairment of long-term investment | 500,000 |
| Share-based compensation | 60,194 |
| Unrealized gain from foreign exchange forward contract | 400 |
| Interest income from loan business | 345,241 |
| Unrealized (gain) loss from available-for-sale investments | 31,202 |
| Realized income from available-for-sale investments | 118,968 |
| Deferred tax benefits | -43,566 |
| Receivables from customers | 290,000 |
| Loans receivable from customers | 492,687 |
| Loans receivables from customers related party | 156,361 |
| Receivables from broker-dealers and clearing organizations | 20,698,841 |
| Securities owned, at fair value | 273,535 |
| Other assets | 632,095 |
| Payable to customers | 39,011,094 |
| Payable to customers a related party | -869,030 |
| Contract liabilities | 53,255 |
| Accrued expenses and other liabilities | 12,595 |
| Income tax recoverable and payable | 82,905 |
| Lease liabilities | -400,040 |
| Net cash provided by (used in) operating activities | 14,021,796 |
| Purchases of property and equipment | 899,500 |
| Proceeds from sales of property and equipment | 140,000 |
| Deposits for long-term investment | 100,000 |
| Collection of available-for-sale investments | 1,118,968 |
| Originated loans disbursements to third party customers | 5,800,000 |
| Collection of loans from third party customers | 6,898,563 |
| Originated loans disbursements to a related party customer | 76,926 |
| Net cash provided by (used in) investing activities | 1,281,105 |
| Proceeds from issuance of promissory notes | 640,713 |
| Proceeds from borrowings from related parties | 44,339 |
| Capital injection from non-controlling shareholders | -305,736 |
| Net cash provided by financing activities | 990,788 |
| Net changes in cash, cash equivalents and restricted cash | 16,293,689 |
| Cash, cash equivalents and restricted cash, beginning of year | 15,174,936 |
| Effect of exchange rates on cash, cash equivalents and restricted cash | 236,794 |
| Cash, cash equivalents and restricted cash, end of year | 31,705,419 |
TOP Financial Group Ltd (TOP)
TOP Financial Group Ltd (TOP)