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$TOPP
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Consolidated Balance Sheets

In millions of USD, except per-share amounts
Q2 FY2026
As of Jun 30, 2026
Q1 FY2026
As of Mar 31, 2026
Q4 FY2025
As of Dec 31, 2025
Q3 FY2025
As of Sep 30, 2025
Q2 FY2025
As of Jun 30, 2025
Q1 FY2025
As of Mar 31, 2025
Q4 FY2024
As of Dec 31, 2024
Current Assets
Cash
Accounts receivable, net
Contract assets
Deferred offering costs
Prepaid expenses
Prepaid expenses – related party
Related Party
Total prepaid expenses – related party
Loan receivable, current
Interest receivable from loan receivable
Total Current Assets
Other Assets
Property and equipment, net
Deposit on property and equipment – related party
Intangible asset, net
Loan receivable, non-current
Operating Lease Right-of-use asset, net
Related Party
Total operating Lease Right-of-use asset, net
Right-of-use asset, net– related party
Related Party
Total right-of-use asset, net– related party
Operating Lease Right-of-use asset, net– related parties
Financing Lease Right-of-use asset, net
Security deposit
Total Assets
Current Liabilities
Accounts payable and accrued expenses
Deferred revenue
Income taxes payable
Loans payable, current maturities
Related party loan
Related Party
Total related party loan
Lease liability - operating, current maturities
Related Party
Total lease liability - operating, current maturities
Lease liability, current maturities – related party
Lease liability - operating, current maturities – related party
Lease liability – financing, current maturities
Total Current Liabilities
Loans payable, net of current maturities
Lease liability - operating, net of current maturities
Related Party
Total lease liability - operating, net of current maturities
Lease liability, net of current maturities – related party
Lease liability – financing, net of current maturities
Lease liability - operating, net of current maturities – related party
Deferred tax liability
Total Liabilities
Shareholders’ Equity
Common stock, $0.0001 par value, 300,000,000 shares authorized, 24,700,000 and 19,700,000 issued and outstanding at June 30, 2026 and December 31, 2025, respectively
Additional paid-in capital
Accumulated deficit
Total Shareholders’ Equity
Total Liabilities and Shareholders’ Equity

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