TOP (TOP) financial statements
TOP reported revenue of $5M in fiscal 2026, down 18.7% a year over 6 years.
Net income was -$1M.
Free cash flow was $13M.
The diluted share count rose 24% over the period (dilution).
Revenue and free cash flow
Fiscal years, $ billions.
Income statement
Fiscal years, from TOP's 10-K filings with the SEC.
| Fiscal year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|
| Revenue | $16M | $16M | $9M | $9M | $6M | $3M | $5M |
| Operating income | — | — | — | — | — | -$6M | -$1M |
| Pre-tax income | $3M | $5M | $4M | $3M | $987,847 | -$6M | — |
| Income tax | $58,443 | $70,765 | $88,647 | $31,520 | -$63,692 | $146,104 | -$1,781 |
| Net income | $3M | $5M | $3M | $3M | $1M | -$6M | -$1M |
| EPS (diluted) | $0.08 | $0.17 | $0.12 | $0.10 | $0.03 | -$0.16 | -$0.03 |
| Diluted shares | 30M | 30M | 30M | 34M | 32M | 37M | 37M |
| Operating margin | — | — | — | — | — | -174.9% | -24.9% |
| Net margin | 15.5% | 30.7% | 40.5% | 37.7% | 16.4% | -179.3% | -24.8% |
Balance sheet
Fiscal years, from TOP's 10-K filings with the SEC.
| Fiscal year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|
| Cash and short-term investments | $4M | $5M | $6M | $16M | $26M | $12M | $13M |
| Receivables | — | — | — | — | $5M | $12M | $12M |
| Property, plant and equipment | — | $18,241 | $421,285 | $482,130 | $458,503 | $434,024 | $1M |
| Goodwill | — | — | — | — | — | — | $26,187 |
| Total assets | — | $10M | $14M | $40M | $58M | $47M | $86M |
| Total liabilities | — | $4M | $4M | $4M | $17M | $12M | $52M |
| Shareholders' equity | $6M | $7M | $10M | $36M | $41M | $35M | $34M |
| Net debt | -$4M | -$5M | -$6M | -$16M | -$26M | -$12M | -$13M |
Cash flow
Fiscal years, from TOP's 10-K filings with the SEC.
| Fiscal year | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|---|
| Operating cash flow | -$938,349 | $4M | $2M | -$6M | $18M | -$14M | $14M |
| Capital spending | — | — | — | $86,443 | $6,063 | $3,234 | $899,500 |
| Free cash flow | — | — | — | -$6M | $18M | -$14M | $13M |
| Stock-based compensation | — | — | — | $50,137 | $48,603 | $72,223 | $60,194 |
| Dividends paid | — | $5M | — | — | — | — | — |
| Net borrowing | — | — | — | — | — | — | $640,713 |
| Free cash flow margin | — | — | — | -68.0% | 277.4% | -434.8% | 277.8% |
| Dividends per share | — | $0.17 | — | — | — | — | — |
Every line, every quarterThe deep dive has fifteen-plus years of statements, quarterly results, charts and valuation models for TOP.
Open TOP in InvestinglyQuestions
What was TOP's revenue in 2026?
$5M in fiscal 2026, from its 10-K filing.
How much free cash flow does TOP generate?
$13M in fiscal 2026 (operating cash flow minus capital spending).
From TOP's annual reports filed with the SEC (XBRL data), standardised by Investingly. Information only, not investment advice.