Top Line Business Development (PHS:TOP) Accounts Payable & Accrued Expense: ₱97 Mil (As of Mar. 2026)

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PHS:TOP Top Line Business Development Corp PHS:TOP
5 GF Score
Price ₱1.60
! 2 Warning Signs
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What is Top Line Business Development Accounts Payable & Accrued Expense?

Top Line Business Development PHS:TOP +1.91% 5 Accounts Payable & Accrued Expense is ₱97 Mil as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review.

Top Line Business Development's quarterly accounts payable & accrued expense declined from Sep. 2025 (₱78 Mil) to Dec. 2025 (₱49 Mil) but then increased from Dec. 2025 (₱49 Mil) to Mar. 2026 (₱97 Mil).

Top Line Business Development's annual accounts payable & accrued expense increased from Dec. 2023 (₱45 Mil) to Dec. 2024 (₱57 Mil) but then declined from Dec. 2024 (₱57 Mil) to Dec. 2025 (₱49 Mil).

Top Line Business Development Accounts Payable & Accrued Expense Historical Data

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The historical data trend for Top Line Business Development's Accounts Payable & Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Top Line Business Development Accounts Payable & Accrued Expense Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable & Accrued Expense
75.18 21.26 44.82 57.26 49.31

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts Payable & Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 54.81 77.90 49.31 96.80
PHS:TOP
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Top Line Business Development Corp PHS:TOP
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of ₱97 Mil mean?
Top Line Business Development (PHS:TOP) has a Accounts Payable & Accrued Expense of ₱97 Mil as of Mar. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Accounts Payable & Accrued Expense too high?
Top Line Business Development's current Accounts Payable & Accrued Expense is ₱97 Mil. Overall, Top Line Business Development has a GF Score™ of 5/100, reflecting its overall financial health beyond just this single metric.
How does Top Line Business Development's Accounts Payable & Accrued Expense compare to CASY and WSM?
Top Line Business Development's Accounts Payable & Accrued Expense of ₱97 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a Retail - Cyclical company?
A good Accounts Payable & Accrued Expense depends on the Retail - Cyclical industry context. However, Accounts Payable & Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Accounts Payable & Accrued Expense is ₱97 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Line Business Development stock overvalued right now?
Top Line Business Development (PHS:TOP) has a current Accounts Payable & Accrued Expense of ₱97 Mil. The current Accounts Payable & Accrued Expense is ₱97 Mil. Top Line Business Development's overall GF Score™ is 5/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Accounts Payable & Accrued Expense is ₱97 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Top Line Business Development Business Description

Address Mindanao Avenue, 19th Floor, Latitude Corporate Center, Cebu Business Park, Barangay Luz, Cebu, PHL, 6000
Top Line Business Development Corp is providing consistent and reliable fuel solutions that power industries with efficiency and sustainability. It is mainly focused on its vertically integrated liquid fuels business, with an emphasis on the underserved Central Visayas region. The company is engaged in the business of petroleum and petroleum products, mineral oils, and other sources of energy.
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Accounts Payable & Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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