v3.26.3
Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income - USD ($)
3 Months Ended 6 Months Ended
Sep. 30, 2026
Sep. 30, 2025
Sep. 30, 2026
Sep. 30, 2025
Revenues        
Total revenues $ 2,209,966 $ 1,535,542 $ 3,286,666 $ 2,868,935
Expenses        
Cost of AI services 207,451 207,451
Commission expenses 154,308 458,157 327,530 900,367
Compensation and benefits 693,472 623,490 1,264,569 1,057,496
Communications and technology 94,910 121,908 175,561 238,399
Occupancy 237,251 47,653 661,738 73,289
Travel and business development 17,100 9,519 30,687 12,682
Professional fees 347,419 54,070 434,828 101,328
Other administrative expenses 183,709 116,197 296,910 294,834
Total expenses 1,935,620 1,430,994 3,399,274 2,678,395
Income (loss) before income taxes 274,346 104,548 (112,608) 190,540
Income tax (expenses) benefits (83) 273,146
Net income 274,263 104,548 160,538 190,540
Less: Net loss attributable to non-controlling shareholders 1 (291)
Net income attributable to TOP Financial Group Limited’s shareholders 274,262 104,548 160,829 190,540
Net income 274,263 104,548 160,538 190,540
Other comprehensive income (loss)        
Foreign currency translation adjustment 137,969 5,356 50,182 (137,311)
Total comprehensive income 412,232 109,904 210,720 53,229
Less: Total comprehensive loss attributable to non-controlling shareholders (181) (550)
Total comprehensive income attributable to TOP Financial Group Limited’s shareholders $ 412,413 $ 109,904 $ 211,270 $ 53,229
Earnings per share:        
Basic (in Dollars per share) [1] $ 0 $ 0.01 $ 0 $ 0.03
Diluted (in Dollars per share) [1] $ 0 $ 0.01 $ 0 $ 0.03
Weighted average number of ordinary shares outstanding:        
Basic (in Shares) [1] 103,834,673 7,413,615 55,927,179 7,412,393
Diluted (in Shares) [1] 103,834,673 7,413,615 55,927,179 7,412,393
AI Services        
Revenues        
Total revenues $ 222,111 $ 222,111
Futures brokerage commissions        
Revenues        
Total revenues 138,687 630,497 302,888 1,269,043
Virtual asset commissions        
Revenues        
Total revenues 27,922 101,677
Trading solution service revenues        
Revenues        
Total revenues 110,000 260,000
Interest income from loan business        
Revenues        
Total revenues 1,386,377 237,670 1,802,516 474,719
Other service revenues        
Revenues        
Total revenues 318,903 115,508 693,218 146,079
Trading gains (losses)        
Revenues        
Total revenues 66,091 331,608 (58,480) 510,903
Interest income and other        
Revenues        
Total revenues $ 49,875 $ 110,259 $ 222,736 $ 208,191
[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).