Top Line Business Development (PHS:TOP) Capex-to-Revenue: 0.03 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

PHS:TOP Top Line Business Development Corp PHS:TOP
8 GF Score
Price ₱1.71
! 3 Warning Signs
View Full Analysis

What is Top Line Business Development Capex-to-Revenue?

Top Line Business Development PHS:TOP 8 Capex-to-Revenue is 0.03 as of Jun. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 8/100. The stock has 3 warning signs investors should review.

Capex-to-Revenue measures a company's investments in physical assets such as property, industrial buildings or equipment to its revenue.

Top Line Business Development's Capital Expenditure for the three months ended in Jun. 2026 was ₱-65.22 Mil. Its Revenue for the three months ended in Jun. 2026 was ₱2,078.07 Mil.

Hence, Top Line Business Development's Capex-to-Revenue for the three months ended in Jun. 2026 was 0.03.


Top Line Business Development  (PHS:TOP) Capex-to-Revenue Explanation

Capex-to-Revenue measures a company's investments in physical assets such as property, industrial buildings or equipment to its revenue. The ratio shows how aggressively the company reinvests its revenue back into productive assets. However, a high ratio potentially indicates that the company has invested too much in innovation and infrastructure, taking up funds that could be used to boost productivity and increase revenue. Therefore, a high Capex to Revenue Ratio could be a positive or a negative sign depending on how effectively a company converts those investments into future earnings.


Top Line Business Development Capex-to-Revenue Related Terms


Top Line Business Development Capex-to-Revenue Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Capex-to-Revenue 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 Capex-to-Revenue Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Capex-to-Revenue
0.21 0.05 0.19 0.04 0.07

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Capex-to-Revenue Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.02 0.17 0.06 0.02 0.03

PHS:TOP vs CASY, WSM, ULTA: Capex-to-Revenue Comparison

For the Specialty Retail subindustry, Top Line Business Development's Capex-to-Revenue, along with its competitors' market caps and Capex-to-Revenue 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 Capex-to-Revenue vs Retail - Cyclical Industry

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

* The bar in red indicates where Top Line Business Development's Capex-to-Revenue falls into.


PHS:TOP
8GF Score
Top Line Business Development Corp PHS:TOP
Capex-to-Revenue is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Top Line Business Development Capex-to-Revenue Calculation

Top Line Business Development's Capex-to-Revenue for the fiscal year that ended in Dec. 2025 is calculated as

Capex-to-Revenue=- Capital Expenditure / Revenue
=- (-298.705) / 4190.048
=0.07

Top Line Business Development's Capex-to-Revenue for the quarter that ended in Jun. 2026 is calculated as

Capex-to-Revenue=- Capital Expenditure / Revenue
=- (-65.219) / 2078.074
=0.03

* 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.

Frequently Asked Questions Learn more about Capex-to-Revenue →
What does a Capex-to-Revenue of 0.03 mean?
Top Line Business Development (PHS:TOP) has a Capex-to-Revenue of 0.03 as of Jun. 2026. Capex to Revenue ratio measures a company's investments in physical assets such as property, industrial buildings or equipment to its revenue. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Capex-to-Revenue too high?
Top Line Business Development's current Capex-to-Revenue is 0.03. Overall, Top Line Business Development has a GF Score™ of 8/100, reflecting its overall financial health beyond just this single metric.
How does Top Line Business Development's Capex-to-Revenue compare to CASY and WSM?
Top Line Business Development's Capex-to-Revenue of 0.03 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 Capex-to-Revenue for a Retail - Cyclical company?
A good Capex-to-Revenue depends on the Retail - Cyclical industry context. However, Capex-to-Revenue 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 Capex-to-Revenue mean?
A high Capex-to-Revenue can signal that a stock is expensive relative to its fundamentals. Capex to Revenue ratio measures a company's investments in physical assets such as property, industrial buildings or equipment to its revenue. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Capex-to-Revenue is 0.03. 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 Capex-to-Revenue of 0.03. The current Capex-to-Revenue is 0.03. Top Line Business Development's overall GF Score™ is 8/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Capex-to-Revenue calculated?
Capex-to-Revenue is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Capex-to-Revenue is 0.03 as of Jun. 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.
8GF Score

Get the complete analysis for PHS:TOP

Capex-to-Revenue is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₱1.71
Price