Filing Signals

Source: SEC EDGAR Compiled 2026-11-14 10:32 UTC 23 automated checks passing

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TOP Financial Group Ltd

CIK 1848275 TOP·Finance, Insurance And Real Estate · All EDGAR filings ↗

Progression

  1. Late filing NT 10-K
  2. Revenue recognition change 10-Q +120d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Revenue recognition change beta Filing comparison

TOP Financial Group Ltd changed its revenue recognition disclosure

The Company identifies one performance obligation in the contract with customers, which is to provide continuous access to AI models.
Evidence
New language
The Company identifies one performance obligation in the contract with customers, which is to provide continuous access to AI models., The Company recognized itself as principal in delivery the AI services because the Company is primarily responsible for establishing its Al models, fine-tuning workflows, setting performance standards, and delivering technical support.
Prior filed
2026-08-17
Prior form
10-Q
Similarity
0.219
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

  • The Company identifies one performance obligation in the contract with customers, which is to provide continuous access to AI models.
  • The Company recognized itself as principal in delivery the AI services because the Company is primarily responsible for establishing its Al models, fine-tuning workflows, setting performance standards, and delivering technical support.

Source filing ↗ Prior filing ↗

Late filing Filing comparison

TOP Financial Group Ltd told the SEC it could not file its quarterly report on time

Does not expect a significant change in results. 3 days past the statutory due date.

TOP Financial Group Limited (the “Registrant”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”) by the prescribed filing date without unreasonable effort or expense because the Registrant requires additional time to complete and finalize its consolidated financial statements and related disclosures to be included in the Form 10-Q. The Registrant anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.
Evidence
Anticipates significant change
No
Days past due date
3
Other periodic reports filed
Yes
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
TOP Financial Group Limited (the “Registrant”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”) by the prescribed filing date without unreasonable effort or expense because the Registrant requires additional time to complete and finalize its consolidated financial statements and related disclosures to be included in the Form 10-Q. The Registrant anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Late filing elevated Filing comparison

TOP Financial Group Ltd told the SEC it could not file its annual report on time

Does not expect a significant change in results. 1 day past the statutory due date.

The Registrant anticipates that it will file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.
Evidence
Anticipates significant change
No
Days past due date
1
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant anticipates that it will file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗