Top Line Business Development (PHS:TOP) Book Value per Share: ₱0.16 (As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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Price ₱1.52
! 2 Warning Signs
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What is Top Line Business Development Book Value per Share?

Top Line Business Development PHS:TOP 5 Book Value per Share is ₱0.16 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 book value per share for the quarter that ended in Mar. 2026 was ₱0.16.

During the past 3 years, the average Book Value Per Share Growth Rate was 63.00% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 5 years, the highest 3-Year average Book Value Per Share Growth Rate of Top Line Business Development was 63.00% per year. The lowest was 60.50% per year. And the median was 61.75% per year.

Top Line Business Development's current price is ₱1.52. Its book value per share for the quarter that ended in Mar. 2026 was ₱0.16. Hence, today's PB Ratio of Top Line Business Development is 9.50.

During the past 5 years, the highest P/B Ratio of Top Line Business Development was 12.34. The lowest was 3.66. And the median was 9.62.


Top Line Business Development  (PHS:TOP) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Top Line Business Development Book Value per Share Related Terms


Top Line Business Development Book Value per Share Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Book Value per Share 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 Book Value per Share Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
0.02 0.04 0.08 0.09 0.16

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.15 0.15 0.16 0.16

PHS:TOP vs CASY, WSM, ULTA: Book Value per Share Comparison

For the Specialty Retail subindustry, Top Line Business Development's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Top Line Business Development PB Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's PB Ratio distribution charts can be found below:

* The bar in red indicates where Top Line Business Development's PB Ratio falls into.


PHS:TOP
5GF Score
Top Line Business Development Corp PHS:TOP
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Book Value per Share Calculation

Top Line Business Development's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(1,679-0)/10,742
=0.16

Top Line Business Development's Book Value Per Share for the quarter that ended in Mar. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(1,723-0)/10,742
=0.16

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of ₱0.16 mean?
Top Line Business Development (PHS:TOP) has a Book Value per Share of ₱0.16 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Book Value per Share too high?
Top Line Business Development's current Book Value per Share is ₱0.16. 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 Book Value per Share compare to CASY and WSM?
Top Line Business Development's Book Value per Share of ₱0.16 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 Book Value per Share for a Retail - Cyclical company?
A good Book Value per Share depends on the Retail - Cyclical industry context. However, Book Value per Share 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Book Value per Share is ₱0.16. 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 Book Value per Share of ₱0.16. The current Book Value per Share is ₱0.16. 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 Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Book Value per Share is ₱0.16 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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₱1.52
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