$TOP Cashflow Statement | Understand Stock

$TOP

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In millions of USD, except per-share amounts

	FY2026 12 months to Mar 31, 2026	FY2025 12 months to Mar 31, 2025	FY2024 12 months to Mar 31, 2024	FY2023 12 months to Mar 31, 2023	FY2022 12 months to Mar 31, 2022
Cash flows from operating activities:
Net income (loss)
Net loss
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation
Amortization of right-of-use assets
Allowance for expected credit loss
Loss from disposal of property and equipment
(Reversal of allowance) allowance for expected credit loss
Impairment of long-term investment
Share-based compensation
Unrealized gain from foreign exchange forward contract
Interest income from loan business
Unrealized (gain) loss from available-for-sale investments
Realized income from available-for-sale investments
Deferred tax benefits
Change in operating assets and liabilities:
Receivables from customers
Loans receivable from customers
Receivables from customers – related party
Loans receivables from customers – related party
Receivables from broker-dealers and clearing organizations
Securities owned, at fair value
Other assets
Payable to customers
Payable to customers – a related party
Contract liabilities
Payables to holders of structured notes
Accrued expenses and other liabilities
Income tax recoverable and payable
Lease liabilities
Net cash provided by (used in) operating activities

Cash flows from investing activities:
Investment in a joint venture
Purchases of property and equipment
Proceeds from sales of property and equipment
Purchase of long-term investment in equity investees
Deposits for long-term investment
Loans made to a third party
Payments for acquisition of net asset under common control
Payments of deposits for acquisition of net asset under common control
Loans made to third parties
Collection of available-for-sale investments
Originated loans disbursements to third party customers
Collection of loans from third party customers
Originated loans disbursements to a related party customer
Investment in available-for-sale investment
Net cash provided by (used in) investing activities

Cash flows from financing activities:
Proceeds from issuance of common shares pursuant to IPO, net of issuance cost
Proceeds from issuance of common shares pursuant to a private placement, net of issuance cost
Payments for repurchase of warrants
Proceeds from issuance of promissory notes
Proceeds from borrowings from related parties
Capital injection from non-controlling shareholders
Net cash provided by financing activities

Net increase in cash, cash equivalents and restricted cash
Net changes in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash, beginning of year
Effect of exchange rates on cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash, end of year
Cash and cash equivalents
Non-cash operating, investing and financing activities
Right of use assets obtained in exchange for operating lease obligations
Accrual of repurchase of warrants

Supplemental disclosures of cash flow information:
Dividends made through reduction in amount due from a related party
Cash paid for taxes, net of refunds

Reconciliation of cash, cash equivalents and restricted cash to the consolidated balance sheets
Cash and cash equivalents
Restricted cash
Total cash, cash equivalents, and restricted cash

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