TOP Financial Group Limited (TOP) quarterly balance sheet — complete assets, liabilities & equity history
| Total Current Assets | 57.25M | 40M | 12.71M | 52.49M | 24.52M | 35.23M | 34.67M | 11.57M | 12.78M | 9.54M | 12.88M | 7.48M | 2.09M |
| Cash & Short-Term Investments | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Cash Only | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Short-Term Investments | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Accounts Receivable | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Days Sales Outstanding | 551.65 | 790.18 | - | - | - | 214.33 | 110.97 | 71.38 | 89.95 | 174.14 | 42.63 | 28.42 | - |
| Inventory | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 0 | 2.95M | -32.12M | 12.78M | 0 | 1.88M | 2.19M | 1.76M | 4.47M | 1.98M | 1.22M | 612.07K | 0 |
| Total Non-Current Assets | 6.82M | 6.8M | 47.39M | 5.15M | 63.85K | 5.06M | 3.95M | 2.31M | 1.65M | 720.1K | 407.37K | 5.68M | 10.96M |
| Property, Plant & Equipment | 472.99K | 288.75K | 707.06K | 518.19K | 598.95K | 224.9K | 202.58K | 250.06K | 306.61K | 18.24K | 17.25K | 26.04K | 34.83K |
| Fixed Asset Turnover | 7.53x | 2.98x | 3.01x | 1.59x | 17.36x | 21.23x | 22.79x | 16.56x | 19.77x | 463.42x | 381.12x | 271.08x | 154.83x |
| Goodwill | 26.19K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 64.26K | 64.27K | 64.36K | 63.89K | 63.85K | 63.7K | 63.7K | 63.84K | 64.23K | 64.31K | 64.31K | 64.1K | 63.7K |
| Long-Term Investments | 5.16M | 5.65M | 4.19M | 2.95M | 5.48M | 4.2M | 2.21M | 1.29M | 794.34K | 481.9K | 134.78K | 67.39K | 0 |
| Other Non-Current Assets | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Assets | 64.07M | 46.8M | 60.1M | 57.64M | 42.91M | 40.28M | 38.62M | 13.88M | 14.43M | 10.26M | 13.29M | 13.17M | 13.04M |
| Asset Turnover | 0.05x | 0.03x | 0.03x | 0.02x | 0.17x | 0.12x | 0.20x | 0.33x | 0.26x | 0.70x | 0.62x | 0.63x | 0.41x |
| Asset Growth % | 6.61% | -18.81% | 40.04% | 43.09% | 11.12% | 190.21% | 167.69% | 35.23% | - | -22.75% | 1.86% | - | - |
| Total Current Liabilities | 28.89M | 11.64M | 566.85K | 10.91M | 3.27M | 4.18M | 3.91M | 3.44M | 6.52M | 3.51M | 6.86M | 3.51M | 167.92K |
| Accounts Payable | 28.43M | 10.98M | 19.35M | 10.26M | 3.27M | 3.54M | 3.76M | 3.31M | 5.91M | 3.26M | 6.14M | 3.07M | 0 |
| Days Payables Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Short-Term Debt | 0 | 0 | 263.55K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Liabilities | 0 | 0 | -19.61M | 0 | -3.14M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Current Ratio | 1.98x | 3.44x | 22.42x | 4.81x | 7.50x | 8.42x | 8.88x | 3.36x | 1.96x | 2.72x | 1.88x | 2.13x | 12.42x |
| Quick Ratio | 1.98x | 3.44x | 22.42x | 4.81x | 7.50x | 8.42x | 8.88x | 3.36x | 1.96x | 2.72x | 1.88x | 2.13x | 12.42x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 29.11M | 270.87K | 19.61M | 6.2M | 128.4K | 150.14K | 201.77K | 244.86K | 292.93K | 0 | 6.86M | 3.43M | 0 |
| Long-Term Debt | 222.77K | 0 | 0 | 0 | 0 | 0 | 201.77K | 244.86K | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Deferred Tax Liabilities | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Non-Current Liabilities | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Liabilities | 29.11M | 11.91M | 20.18M | 17.11M | 3.92M | 4.33M | 4.11M | 3.69M | 6.82M | 3.51M | 6.86M | 3.51M | 167.92K |
| Total Debt | 445.54K | 270.87K | 263.55K | 64.83K | 128.4K | 150.14K | 201.77K | 244.86K | 292.93K | 0 | 0 | 0 | 0 |
| Net Debt | -23.13M | -11.96M | -12.71M | -25.86M | -24.39M | -15.82M | -23.28M | -5.95M | -4.39M | -4.86M | -3.64M | -2.86M | -2.09M |
| Debt / Equity | 0.01x | 0.01x | 0.01x | 0.00x | 0.00x | 0.00x | 0.01x | 0.02x | 0.04x | - | - | - | - |
| Debt / EBITDA | 2.24x | - | 0.44x | - | 0.04x | 0.05x | 0.11x | - | - | - | - | - | - |
| Net Debt / EBITDA | -116.40x | - | -21.28x | - | -6.65x | -4.94x | -12.29x | - | - | - | -2.78x | -2.19x | - |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | 34.95M | 34.89M | 39.92M | 40.53M | 38.95M | 35.95M | 34.51M | 10.2M | 7.61M | 6.75M | 6.43M | 5.47M | 4.51M |
| Equity Growth % | -12.43% | -13.93% | 2.47% | 12.74% | 12.87% | 252.63% | 353.44% | 50.94% | - | 5.05% | 42.61% | - | - |
| Book Value per Share | 0.94 | 0.94 | 1.08 | 1.12 | 1.11 | 1.03 | 0.97 | 0.34 | 0.25 | 0.23 | 0.18 | 0.15 | 0.09 |
| Total Shareholders' Equity | 34.95M | 34.89M | 39.92M | 40.53M | 38.95M | 35.95M | 34.51M | 10.2M | 7.61M | 6.75M | 6.43M | 5.47M | 4.51M |
| Common Stock | 37.07K | 37.05K | 37.03K | 37.02K | 35.01K | 35.01K | 35.05K | 30K | 30K | 30K | 30K | 40K | 50K |
| Retained Earnings | 5.94M | 5.74M | 11.26M | 11.71M | 13.63M | 10.66M | 9.1M | 7.26M | 4.64M | 3.77M | 3.43M | 2.5M | 1.58M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -9.66K | 127.65K | -317.79K | -123.88K | 140.02K | 81.48K | -48.82K | -34.02K | 7.14K | 16.37K | 36.61K | 169 | -36.27K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |