Top Line Business Development (PHS:TOP) Accumulated Depreciation: ₱-101 Mil (As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Accumulated Depreciation?

Top Line Business Development PHS:TOP 5 Accumulated Depreciation is ₱-101 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.

Note: A negative number here means the assets are depreciated. When depricates more, the absolute value gets bigger.

Top Line Business Development's quarterly accumulated depreciation increased from Sep. 2025 (₱-82 Mil) to Dec. 2025 (₱-88 Mil) and increased from Dec. 2025 (₱-88 Mil) to Mar. 2026 (₱-101 Mil).

Top Line Business Development's annual accumulated depreciation increased from Dec. 2023 (₱-18 Mil) to Dec. 2024 (₱-51 Mil) and increased from Dec. 2024 (₱-51 Mil) to Dec. 2025 (₱-88 Mil).

Top Line Business Development Accumulated Depreciation Related Terms

Top Line Business Development Accumulated Depreciation Historical Data

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The historical data trend for Top Line Business Development's Accumulated Depreciation 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 Accumulated Depreciation Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accumulated Depreciation
-18.77 -30.19 -18.43 -50.97 -87.76

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accumulated Depreciation Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 -72.29 -81.60 -87.76 -101.29
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Top Line Business Development Corp PHS:TOP
Accumulated Depreciation is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Accumulated Depreciation Calculation

The cumulative depreciation of an asset up to a single point in its life. Regardless of the method used to calculate it, the depreciation of an asset during a single period is added to the previous period's accumulated depreciation to get the current accumulated depreciation.

What does a Accumulated Depreciation of ₱-101 Mil mean?
Top Line Business Development (PHS:TOP) has a Accumulated Depreciation of ₱-101 Mil as of Mar. 2026. Accumulated depreciation is a contra-asset item that accounts for the decline in value of long-term assets. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Accumulated Depreciation too high?
Top Line Business Development's current Accumulated Depreciation is ₱-101 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 Accumulated Depreciation compare to CASY and WSM?
Top Line Business Development's Accumulated Depreciation of ₱-101 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 Accumulated Depreciation for a Retail - Cyclical company?
A good Accumulated Depreciation depends on the Retail - Cyclical industry context. However, Accumulated Depreciation 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 Accumulated Depreciation mean?
A high Accumulated Depreciation can signal that a stock is expensive relative to its fundamentals. Accumulated depreciation is a contra-asset item that accounts for the decline in value of long-term assets. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Accumulated Depreciation is ₱-101 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 Accumulated Depreciation of ₱-101 Mil. The current Accumulated Depreciation is ₱-101 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 Accumulated Depreciation calculated?
Accumulated Depreciation is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Accumulated Depreciation is ₱-101 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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