{"filing":{"accession_number":"0001213900-26-083605","cik":"0001848275","ticker":"TOP","company_name":"TOP Financial Group Ltd","form":"8-K","filing_date":"2026-07-31","report_date":"2026-07-30","primary_document":"ea0299850-8k_top.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1848275/000121390026083605/ea0299850-8k_top.htm"},"events":[{"id":22815,"run_id":20651,"accession_number":"0001213900-26-083605","anchor_item_number":"3.03","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.85,"summary":"TOP Financial Group Ltd completed a 1-for-5 share consolidation effective August 3, 2026, approved by the board on July 20, 2026 and authorized by shareholders at an extraordinary general meeting on May 27, 2026. The consolidation reduced Class A shares from approximately 608.5 million to 121.7 million and Class B shares from 10 million to approximately 2 million, with corresponding adjustments to par value and authorized capital reflected in amendments to the Company's Memorandum and Articles of Association.","company_name":"TOP Financial Group Ltd","ticker":"TOP","filing_date":"2026-07-31","form":"8-K","submitted_at":null,"items":[{"id":22880,"accession_number":"0001213900-26-083605","item_number":"3.03","item_title":"Material Modification to Rights of Security Holders.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.85,"reasoning":"The filing discloses a 1-for-5 share consolidation approved by the board and authorized by shareholders at an extraordinary general meeting on May 27, 2026, effective August 3, 2026. This is a material modification to the rights and structure of security holders—reducing outstanding Class A shares from ~608.5 million to ~121.7 million and Class B shares from 10 million to ~2 million, while adjusting par value and authorized capital. Although Item 3.03 references Item 5.03 (bylaws/charter amendments), the substance is a capital structure change affecting all shareholders' equity interests, classified as a governance event modifying security holder rights rather than a specific named category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:31:31.928041+00:00","company_name":"","ticker":null,"filing_date":""},{"id":22881,"accession_number":"0001213900-26-083605","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure concerns a share consolidation (1-for-5 ratio) approved by the board on July 20, 2026, pursuant to shareholder authorization at an extraordinary general meeting on May 27, 2026. The filing amends the Company's Memorandum and Articles of Association to adjust par values and authorized share capital. While a share consolidation is a governance/structural matter affecting the capital structure, it is a routine administrative action that does not materially alter the economic substance of shareholders' holdings or the company's financial condition—each shareholder's proportional ownership remains unchanged. This is a governance event that does not fit the specific categories of executive appointment, departure, or compensation, making governance_other the appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:31:31.928041+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22880,"accession_number":"0001213900-26-083605","item_number":"3.03","item_title":"Material Modification to Rights of Security Holders.","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.85,"reasoning":"The filing discloses a 1-for-5 share consolidation approved by the board and authorized by shareholders at an extraordinary general meeting on May 27, 2026, effective August 3, 2026. This is a material modification to the rights and structure of security holders—reducing outstanding Class A shares from ~608.5 million to ~121.7 million and Class B shares from 10 million to ~2 million, while adjusting par value and authorized capital. Although Item 3.03 references Item 5.03 (bylaws/charter amendments), the substance is a capital structure change affecting all shareholders' equity interests, classified as a governance event modifying security holder rights rather than a specific named category.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:31:31.928041+00:00","company_name":"TOP Financial Group Ltd","ticker":"TOP","filing_date":"2026-07-31"},{"id":22881,"accession_number":"0001213900-26-083605","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change","event_type":"governance_other","event_domain":"governance","is_material":false,"confidence":0.85,"reasoning":"This disclosure concerns a share consolidation (1-for-5 ratio) approved by the board on July 20, 2026, pursuant to shareholder authorization at an extraordinary general meeting on May 27, 2026. The filing amends the Company's Memorandum and Articles of Association to adjust par values and authorized share capital. While a share consolidation is a governance/structural matter affecting the capital structure, it is a routine administrative action that does not materially alter the economic substance of shareholders' holdings or the company's financial condition—each shareholder's proportional ownership remains unchanged. This is a governance event that does not fit the specific categories of executive appointment, departure, or compensation, making governance_other the appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:31:31.928041+00:00","company_name":"TOP Financial Group Ltd","ticker":"TOP","filing_date":"2026-07-31"}]}