TOP Financial Group Limited (TOP)

TOP Financial Group Cash Flow Statement

Financials in millions USD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Net Income	-3.07	1.05	3.4	3.49	5.04	2.54
Depreciation & Amortization, Total	0.15	0.14	0.12	0.06	0.01	0.02
Gain (Loss) On Sale of Investments	0.01	0.01	-	-	-	-
Stock-Based Compensation	0.05	0.05	0.05	-	-	-
Change in Accounts Receivable	-0.7	-0.7	-4.93	-0.9	2.43	-1.18
Change in Accounts Payable	12.84	12.84	0.24	0.07	-2.87	-1.93
Change in Other Net Operating Assets	4.96	4.96	-4.91	-0.99	-0.35	-0.14
Other Operating Activities	-7.23	-0.71	-	-	-	-
Operating Cash Flow	7.12	17.76	-6.03	1.58	4.33	-0.94
Capital Expenditures	-0	-0.01	-0.09	-0.41	-0.02	-
Cash Acquisitions	-	-0.5	-0.2	-	-	-
Investment in Securities	-3.25	-1.75	-1.26	-	-	-
Investing Cash Flow	-14.63	-1.28	-6.54	-0.41	-0.02	-
Issuance of Common Stock	4.39	4.39	22.65	-	-	-
Common Dividends Paid	-	-	-	-	-5.2	-
Other Financing Activities	-	-	-0.15	-	2.88	-0.58
Financing Cash Flow	4.39	4.39	22.5	-	-2.33	-0.58
Foreign Exchange Rate Adjustments	-0.4	-0.02	-0.04	-0.05	-0.02	0.07
Net Cash Flow	-3.52	20.85	9.89	1.12	1.97	-1.45
Free Cash Flow	7.11	17.75	-6.12	1.17	4.32	-0.94
Free Cash Flow Growth	558.62%	-	-	-72.88%	-	-
Free Cash Flow Margin	260.50%	220.88%	-63.10%	14.97%	25.54%	-5.69%
Free Cash Flow Per Share	0.21	0.55	-0.18	0.04	0.14	-0.03
Cash Interest Paid	-	-	-	-	0.01	0
Cash Income Tax Paid	-	-	0.03	0.1	-	0.3

Source: S&P Capital IQ. Capital Markets template. Financial Sources.