XML 48 R27.htm IDEA: XBRL DOCUMENT
v3.25.2

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2025
Summary of Significant Accounting Policies [Abstact] |
Schedule of Receivables from Broker-Dealers and Clearing Organizations | As of March 31, 2025 and 2024, receivables from broker-dealers and clearing organizations consisted of the following:
|  | As of March 31, |
|  | 2025 |  |  | 2024 |
Receivables from broker-dealers and clearing organizations for futures customer accounts |  | $ | 9,010,040 |  |  | $ | 3,739,268 |
Receivables from broker-dealers and clearing organizations for securities customer accounts |  |  | 251,759 |  |  |  | 97,425 |
Receivables from broker-dealers and clearing organizations for securities proprietary trading |  |  | 2,761,760 |  |  |  | 166,289 |
Total assets |  | $ | 12,023,559 |  |  | $ | 4,002,982 |
Schedule of Cost Less Accumulated Depreciation and Impairment Losses | Fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided using the straight-line method based on the estimated useful life. The useful lives of fixed assets are as follows:
Computer and electronic equipment |  | 3-5 years
Software |  | 3-5 years
Furniture and fixtures |  | 4 years
Investment properties |  | 50 years
Schedule of Revenues from Contracts with Customers | The following table presents revenues from contracts with customers, in accordance with ASC Topic 606, by major source:
|  | For the Years Ended March 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Futures brokerage commissions |  |  |  |  |  |  |  |  |
Commission on futures broking earned from Hong Kong Exchange |  | $ | 286,507 |  |  | $ | 683,186 |  |  | $ | 718,166 |
Commission on futures broking from overseas Exchanges |  |  | 1,543,734 |  |  |  | 2,709,667 |  |  |  | 3,593,909 |
|  |  | 1,830,241 |  |  |  | 3,392,853 |  |  |  | 4,312,075 |
Trading solution service revenues |  |  | 805,833 |  |  |  | 2,728,732 |  |  |  | 4,396,207 |
Other service revenues |  |  | 231,356 |  |  |  | 278,883 |  |  |  | 294,083 |
|  | $ | 2,867,430 |  |  | $ | 6,400,468 |  |  | $ | 9,002,365 |
Schedule of Currency Exchange Rates | The following table outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:
|  | As of March 31, |
|  | 2025 |  |  | 2024 |
HKD exchange rate for balance sheet items, except for equity accounts |  |  | 7.7799 |  |  |  | 7.8259 |
AUD exchange rate for balance sheet items, except for equity accounts |  |  | 0.6236 |  |  |  | 0.6524 |
SGD exchange rate for balance sheet items, except for equity accounts |  |  | 1.3445 |  |  |  | 1.3475 |
|  | For the Years Ended March 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
HKD exchange rate for items in the statements of income and comprehensive income, and statements of cash flows |  |  | 7.7930 |  |  |  | 7.8246 |  |  |  | 7.8389 |
AUD exchange rate for items in the statements of income and comprehensive income, and statements of cash flows |  |  | 0.6524 |  |  |  | 0.6579 |  |  |  | N/A |
SGD exchange rate for items in the statements of income and comprehensive income, and statements of cash flows |  |  | 1.3380 |  |  |  | 1.3447 |  |  |  | 1.3739 |

X
- Definition The tabular disclousure of depreciation provided straight-line method based on the estimated useful life. + References No definition available. + Details
Name: | top_ScheduleOfDepreciationProvidedStraightlineMethodBasedOnTheEstimatedUsefulLifeTableTextBlock
Namespace Prefix: | top_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDueToFromBrokerDealersAndClearingOrganizationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of long-term intra-entity foreign currency adjustment, including, but not limited to, translation of underlying foreign currency and intra-entity foreign currency transaction that is considered to be long-term investment with settlement not planned or anticipated in foreseeable future. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20 + Details
Name: | us-gaap_ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration