TOP Financial (TOP) - 2026 Q2 - Quarterly Report

Exhibit 99.2 TOP Financial Group Limited Condensed Consolidated Balance Sheets (Expressed in U.S. Dollars, except for the number of shares) | | | As of | | --- | --- | --- | | | September 30, | March 31, | | | 2025 | 2025 | | | (unaudited) | | | Assets | | | | Cash and cash equivalents | $ 14,785,446 | $ 12,227,380 | | Restricted cash | 8,787,029 | 2,947,556 | | Receivables from broker-dealers and clearing organizations | 20,657,212 | 12,023,559 | | Receivables from customers | 756,824 | 496,823 | | Loans r ...