This is almost certainly due to the valves being adjusted at TDC on the exhaust stroke, not the compression stroke – keeping in mind that the crankshaft is at TDC twice per 4-stroke cycle, one on the compression stroke and once on the exhaust stroke.
At this point it is worth re-doing the adjustment and ensuring that you are on the compression stroke – we’ll link to the valve adjustment article which clearly outlines the procedure once that’s complete.