TOP FINANCIAL GROUP LIMITED: 20-F filed 2023-06-30

Name: TOP FINANCIAL GROUP LIMITED: 20-F filed 2023-06-30
Creator: TOP FINANCIAL GROUP LIMITED

What TOP FINANCIAL GROUP LIMITED reported in its annual report (foreign private issuer) filed 2023-06-30 (fiscal FY 2023): 31 published measures, 76 facts as tagged in accession 0001213900-23-053057.

This filing

Form: 20-F (annual report (foreign private issuer))
Filed: 2023-06-30
Fiscal period: fiscal FY 2023
Accession: 0001213900-23-053057 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All TOP FINANCIAL GROUP LIMITED filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2023-03-31	40,283,896	USD
At 2022-03-31	13,880,816	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2023-03-31	4,332,573	USD
At 2022-03-31	3,685,714	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2023-03-31	35,951,323	USD
At 2022-03-31	10,195,102	USD
At 2021-03-31	6,754,187	USD
At 2020-03-31	6,429,379	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit	Days
At 2023-03-31	15,966,421	USD
At 2022-03-31	6,199,213	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	3,397,743	USD	365
2021-04-01 to 2022-03-31	3,491,305	USD	365
2020-04-01 to 2021-03-31	5,044,670	USD	365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	-6,031,451	USD	365
2021-04-01 to 2022-03-31	1,584,921	USD	365
2020-04-01 to 2021-03-31	4,333,768	USD	365

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	9,695,402	USD	365
2021-04-01 to 2022-03-31	7,820,395	USD	365
2020-04-01 to 2021-03-31	16,906,372	USD	365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	22,500,871	USD	365
2020-04-01 to 2021-03-31	-2,326,250	USD	365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	-6,542,863	USD	365
2021-04-01 to 2022-03-31	-413,890	USD	365
2020-04-01 to 2021-03-31	-16,278	USD	365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2023-03-31	10,662,274	USD
At 2022-03-31	7,264,531	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	34,165,920	shares	365
2021-04-01 to 2022-03-31	30,000,000	shares	365
2020-04-01 to 2021-03-31	30,000,000	shares	365

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	34,165,920	shares	365
2021-04-01 to 2022-03-31	30,000,000	shares	365
2020-04-01 to 2021-03-31	30,000,000	shares	365

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	0.1	USD/shares	365
2021-04-01 to 2022-03-31	0.12	USD/shares	365
2020-04-01 to 2021-03-31	0.17	USD/shares	365

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	0.1	USD/shares	365
2021-04-01 to 2022-03-31	0.12	USD/shares	365
2020-04-01 to 2021-03-31	0.17	USD/shares	365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	31,520	USD	365
2021-04-01 to 2022-03-31	88,647	USD	365
2020-04-01 to 2021-03-31	70,765	USD	365

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2023-03-31	482,130	USD
At 2022-03-31	421,285	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	50,137	USD	365

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	6,266,139	USD	365
2021-04-01 to 2022-03-31	4,240,443	USD	365
2020-04-01 to 2021-03-31	11,790,937	USD	365

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2023-03-31	35,004,635	shares
At 2022-03-31	30,000,000	shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

Period	Value	Unit
At 2023-03-31	17,834,302	USD
At 2022-03-31	7,956,759	USD
At 2021-03-31	6,835,476	USD
At 2020-03-31	4,864,497	USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2023-03-31	25,172,567	USD
At 2022-03-31	2,934,595	USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2023-03-31	81,477	USD
At 2022-03-31	-34,024	USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2023-03-31	156,656	USD
At 2022-03-31	242,665	USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

Period	Value	Unit	Days
At 2023-03-31	150,139	USD
At 2022-03-31	244,861	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2023-03-31	68,273	USD
At 2022-03-31	54,216	USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	3,429,263	USD	365
2021-04-01 to 2022-03-31	3,579,952	USD	365
2020-04-01 to 2021-03-31	5,115,435	USD	365

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	25,496	USD	365
2021-04-01 to 2022-03-31	10,778	USD	365
2020-04-01 to 2021-03-31	13,288	USD	365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	31,520	USD	365
2021-04-01 to 2022-03-31	88,647	USD	365
2020-04-01 to 2021-03-31	70,765	USD	365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2020-04-01 to 2021-03-31	7,710	USD	365

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	25,652	USD	365
2021-04-01 to 2022-03-31	103,324	USD	365

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	22,650,871	USD	365

Inspect the source

Entity: TOP FINANCIAL GROUP LIMITED / CIK 0001848275
Captured: 2026-09-21T17:30:31.775Z
SEC response SHA-256: 027c1acd3cd7328401ec053f5cf18e15f33842d5180f65e453a963b7582ddc0c

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

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A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

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Read the published dataset with Python

import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001848275.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))