{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-083605","form_type":"8-K","ticker":"TOP","cik":"0001848275","company_name":"TOP Financial Group Ltd","filed_at":"2026-07-31T11:00:40+00:00","discovered_at":"2026-07-31T11:05:00.339535+00:00","generated_at":"2026-07-31T11:05:23.047055+00:00","sec_items":["3.03","5.03","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"TOP Financial Group announces 1-for-5 reverse share split effective August 3, 2026","bullets":["Share consolidation at 1-for-5 ratio for both Class A and Class B ordinary shares.","Effective August 3, 2026; post-split trading under symbol 'TOP' with new CUSIP G989A6110.","Outstanding Class A shares reduced from ~608.5M to ~121.7M; Class B from 10M to ~2M.","Authorized capital adjusted to US$20M divided into 4B ordinary shares of US$0.005 par value each.","Fractional shares rounded up to nearest whole share; no shareholder action required."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-083605","json":"https://secwatch.observer/filing/0001213900-26-083605.json","markdown":"https://secwatch.observer/filing/0001213900-26-083605.md","text":"https://secwatch.observer/filing/0001213900-26-083605.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1848275/000121390026083605/0001213900-26-083605-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1848275/000121390026083605/ea0299850-8k_top.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-31T11:05:23.047055+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}