Hi Chalky1610.

Your balance just carries over, so there's no adjustment of any kind at the end of the financial year. Returns are just calculated since inception (annualised if >12m), as well as 3, 6 & 12 months rolling timeframes.

$100k is all users are ever given (although you can reset your portfolio at any time).  However, returns are always ranked on a % change basis,so even if you drop way back to (say) $1k, you can still rank well in subsequent periods if you do well from there.

Hope this helps.