Top Line Business Development (PHS:TOP) Buildings And Improvements: ₱129 Mil (As of Mar. 2026)

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PHS:TOP Top Line Business Development Corp PHS:TOP
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! 2 Warning Signs
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What is Top Line Business Development Buildings And Improvements?

Top Line Business Development PHS:TOP -2.91% 5 Buildings And Improvements is ₱129 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 buildings and improvements increased from Sep. 2025 (₱67 Mil) to Dec. 2025 (₱129 Mil) and increased from Dec. 2025 (₱129 Mil) to Mar. 2026 (₱129 Mil).

Top Line Business Development's annual buildings and improvements declined from Dec. 2023 (₱105 Mil) to Dec. 2024 (₱64 Mil) but then increased from Dec. 2024 (₱64 Mil) to Dec. 2025 (₱129 Mil).

Top Line Business Development Buildings And Improvements Historical Data

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The historical data trend for Top Line Business Development's Buildings And Improvements 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 Buildings And Improvements Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Buildings And Improvements
65.51 65.51 105.05 63.94 128.76

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Buildings And Improvements Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 35.59 67.31 128.76 128.86
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Buildings And Improvements is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Buildings And Improvements Calculation

Buildings are typically valued at the time of acquisition or construction.  Broker and architect fees, permits, etc. can be covered within this category.  Building components, such as a roof, are normally recorded separately in an asset register since the value and useful lives of these components equal much less than the building itself.

Building improvements that extend the useful life of a building will fall into the category of “building improvements” and should be capitalized.  Improvements are commonly recorded at acquisition cost.  Building improvement examples include roofing, remodeling, replacements, etc.

What does a Buildings And Improvements of ₱129 Mil mean?
Top Line Business Development (PHS:TOP) has a Buildings And Improvements of ₱129 Mil as of Mar. 2026. Buildings and improvements is the total value of a company's buildings and improvements to them. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Buildings And Improvements too high?
Top Line Business Development's current Buildings And Improvements is ₱129 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 Buildings And Improvements compare to CASY and WSM?
Top Line Business Development's Buildings And Improvements of ₱129 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 Buildings And Improvements for a Retail - Cyclical company?
A good Buildings And Improvements depends on the Retail - Cyclical industry context. However, Buildings And Improvements 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 Buildings And Improvements mean?
A high Buildings And Improvements can signal that a stock is expensive relative to its fundamentals. Buildings and improvements is the total value of a company's buildings and improvements to them. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Buildings And Improvements is ₱129 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 Buildings And Improvements of ₱129 Mil. The current Buildings And Improvements is ₱129 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 Buildings And Improvements calculated?
Buildings And Improvements is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Buildings And Improvements is ₱129 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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