Top Line Business Development (PHS:TOP) Change In Receivables: ₱62 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 Receivables?

Top Line Business Development PHS:TOP 6 Change In Receivables is ₱62 Mil as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 6/100. The stock has 2 warning signs investors should review.

Top Line Business Development's change in receivables for the quarter that ended in Mar. 2026 was ₱211 Mil. It means Top Line Business Development's Accounts Receivable declined by ₱211 Mil from Dec. 2025 to Mar. 2026 .

Top Line Business Development's change in receivables for the fiscal year that ended in Dec. 2025 was ₱33 Mil. It means Top Line Business Development's Accounts Receivable declined by ₱33 Mil from Dec. 2024 to Dec. 2025 .

Top Line Business Development's Accounts Receivable for the quarter that ended in Mar. 2026 was ₱162 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Top Line Business Development's Days Sales Outstanding for the three months ended in Mar. 2026 was 8.44.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Top Line Business Development's liquidation value for the three months ended in Mar. 2026 was ₱-2,630 Mil.

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

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Top Line Business Development's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=162.453/1757.413*91
=8.44

2. In Ben Graham's calculation of liquidation value, Top Line Business Development's accounts receivable are only considered to be worth 75% of book value:

Top Line Business Development's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=417.315-3552.094+0.75 * 162.453+0.5 * 766.752
=-2,630

* 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 Receivables Related Terms

Top Line Business Development Change In Receivables Historical Data

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

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
-222.41 103.08 -162.05 -109.81 33.43

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 182.46 -229.41 -66.39 146.76 210.69
PHS:TOP
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Top Line Business Development Corp PHS:TOP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables 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 ₱62 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 Receivables →
What does a Change In Receivables of ₱62 Mil mean?
Top Line Business Development (PHS:TOP) has a Change In Receivables of ₱62 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Top Line Business Development and its competitors.
Is Top Line Business Development's Change In Receivables too high?
Top Line Business Development's current Change In Receivables is ₱62 Mil. Overall, Top Line Business Development has a GF Score™ of 6/100, reflecting its overall financial health beyond just this single metric.
How does Top Line Business Development's Change In Receivables compare to CASY and WSM?
Top Line Business Development's Change In Receivables of ₱62 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 Receivables for a Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical industry context. However, Change In Receivables 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 Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Top Line Business Development and its competitors. Top Line Business Development's current Change In Receivables is ₱62 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 Receivables of ₱62 Mil. The current Change In Receivables is ₱62 Mil. Top Line Business Development's overall GF Score™ is 6/100 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 Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Change In Receivables is ₱62 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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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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