Top Line Business Development (PHS:TOP) Change In Inventory: ₱-668 Mil (TTM As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Change In Inventory?

Top Line Business Development PHS:TOP 5 Change In Inventory is ₱-668 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 change in inventory for the quarter that ended in Mar. 2026 was ₱-565 Mil. It means Top Line Business Development's inventory increased by ₱565 Mil from Dec. 2025 to Mar. 2026 .

Top Line Business Development's change in inventory for the fiscal year that ended in Dec. 2025 was ₱-96 Mil. It means Top Line Business Development's inventory increased by ₱96 Mil from Dec. 2024 to Dec. 2025 .

Top Line Business Development's Total Inventories for the quarter that ended in Mar. 2026 was ₱767 Mil.

Days Inventory indicates the number of days of goods in sales that a company has in the inventory. Top Line Business Development's Days Inventory for the quarter that ended in Mar. 2026 was 27.83.

Inventory Turnover measures how fast the company turns over its inventory within a year. Top Line Business Development's Inventory Turnover for the quarter that ended in Mar. 2026 was 3.28.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Top Line Business Development's Inventory-to-Revenue for the quarter that ended in Mar. 2026 was 0.28.

Top Line Business Development  (PHS:TOP) Change In Inventory Explanation

1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Top Line Business Development's Days Inventory for the quarter that ended in is calculated as:

Days Inventory=Average Total Inventories/Cost of Goods Sold*Days in Period
=484.127/1587.512*365 / 4
=27.83

2. Inventory Turnover measures how fast the company turns over its inventory within a year.

Top Line Business Development's Inventory Turnover for the quarter that ended in Mar. 2026 is calculated as

Inventory Turnover=Cost of Goods Sold / Average Total Inventories
=1587.512 / 484.127
=3.28

3. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Top Line Business Development's Inventory to Revenue for the quarter that ended in Mar. 2026 is calculated as

Inventory-to-Revenue=Average Total Inventories / Revenue
=484.127 / 1757.413
=0.28

* 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 Change In Inventory Related Terms

Top Line Business Development Change In Inventory Historical Data

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The historical data trend for Top Line Business Development's Change In Inventory 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 Change In Inventory Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Change In Inventory
0.29 -4.32 -103.07 2.03 -95.69

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Inventory Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 6.66 -136.45 -35.04 69.14 -565.25
PHS:TOP
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Top Line Business Development Corp PHS:TOP
Change In Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Change In Inventory Calculation

Change In Inventory is the difference between last period's ending inventory and the current period's ending inventory.

Change In Inventory for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₱-668 Mil.

* 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 Change In Inventory →
What does a Change In Inventory of ₱-668 Mil mean?
Top Line Business Development (PHS:TOP) has a Change In Inventory of ₱-668 Mil as of Mar. 2026. Change in Inventory is the difference between current-period inventory and past-period inventory. View historical data for Top Line Business Development and its competitors.
Is Top Line Business Development's Change In Inventory too high?
Top Line Business Development's current Change In Inventory is ₱-668 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 Change In Inventory compare to CASY and WSM?
Top Line Business Development's Change In Inventory of ₱-668 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 Change In Inventory for a Retail - Cyclical company?
A good Change In Inventory depends on the Retail - Cyclical industry context. However, Change In Inventory 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 Change In Inventory mean?
A high Change In Inventory can signal that a stock is expensive relative to its fundamentals. Change in Inventory is the difference between current-period inventory and past-period inventory. View historical data for Top Line Business Development and its competitors. Top Line Business Development's current Change In Inventory is ₱-668 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 Change In Inventory of ₱-668 Mil. The current Change In Inventory is ₱-668 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 Change In Inventory calculated?
Change In Inventory is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Change In Inventory is ₱-668 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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