v3.26.1
Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)
3 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Revenues    
Total revenues $ 1,076,700 $ 1,333,393
Expenses    
Commission expenses 173,222 442,210
Compensation and benefits 571,097 434,006
Communications and technology 80,651 116,491
Occupancy 424,487 25,636
Travel and business development 13,587 3,163
Professional fees 87,409 47,258
Other administrative expenses 113,201 178,637
Total expenses 1,463,654 1,247,401
(Loss) income before income taxes (386,954) 85,992
Income tax benefits 273,229
Net (loss) income (113,725) 85,992
Less: Net loss attributable to non-controlling shareholders (292)
Net (loss) income attributable to TOP Financial Group Limited’s shareholders (113,433) 85,992
Net (loss) income (113,725) 85,992
Other comprehensive loss    
Foreign currency translation adjustment (87,787) (142,667)
Total comprehensive loss (201,512) (56,675)
Less: Total comprehensive loss attributable to non-controlling shareholders (369)
Total comprehensive loss attributable to TOP Financial Group Limited’s shareholders $ (201,143) $ (56,675)
(Loss) earnings per share:    
Basic (in Dollars per share) [1] $ (0.02) $ 0.01
Diluted (in Dollars per share) [1] $ (0.02) $ 0.01
Weighted average number of ordinary shares outstanding:    
Basic (in Shares) [1] 7,493,229 7,411,184
Diluted (in Shares) [1] 7,493,229 7,411,184
Futures brokerage commissions    
Revenues    
Total revenues $ 164,201 $ 638,546
Virtual asset brokerage commissions    
Revenues    
Total revenues 73,755
Trading solution service revenues    
Revenues    
Total revenues 150,000
Interest income from loan business    
Revenues    
Total revenues 416,139 237,049
Other service revenues    
Revenues    
Total revenues 374,315 30,571
Trading (losses) gains    
Revenues    
Total revenues (124,571) 179,295
Interest income and other    
Revenues    
Total revenues $ 172,861 $ 97,932
[1] The share information is presented on a retroactive basis to reflect the share consolidation at a ratio of 1-for-5 effected on August 3, 2026 (Note 1).