What is Top Line Business Development Current Ratio?
Top Line Business DevelopmentPHS:TOP 5 Current Ratio is 1.41 as of Mar. 2026, which is at its 10-year median of 1.41. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review. Among 1,127 Retail - Cyclical companies, Top Line Business Development ranks worse than 57.41% on this metric.
Top Line Business Development has a current ratio of 1.41. It generally indicates good short-term financial strength.
The historical rank and industry rank for Top Line Business Development's Current Ratio or its related term are showing as below:
PHS:TOP'
s Current Ratio Range Over the Past 10 Years
Min: 1.03 Med: 1.41 Max: 1.57
Current: 1.41
During the past 5 years, Top Line Business Development's highest Current Ratio was 1.57. The lowest was 1.03. And the median was 1.41.
PHS:TOP's Current Ratio is ranked worse than 57.41% of 1127
companies
in the Retail - Cyclical industry
Industry Median: 1.57
vs PHS:TOP: 1.41
Top Line Business Development (PHS:TOP) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
Top Line Business Development Current Ratio Related Terms
Top Line Business Development Current Ratio Historical Data
* 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.
PHS:TOP vs CASY, WSM, ULTA: Current Ratio Comparison
For the Specialty Retail subindustry, Top Line Business Development's Current Ratio, along with its competitors' market caps and Current 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 Current Ratio vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's Current Ratio distribution charts can be found below:
* The bar in red indicates where Top Line Business Development's Current Ratio falls into.
* 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 (PHS:TOP) has a Current Ratio of 1.41 as of Mar. 2026. This is near median its historical median of 1.41. Over the past decade, Top Line Business Development's Current Ratio has ranged from 1.03 to 1.57. According to the industry distribution chart, Top Line Business Development ranks #647 out of 1127 companies in the Retail - Cyclical industry, placing it in the top 57.4%.
Is Top Line Business Development's Current Ratio too high?
Top Line Business Development's current Current Ratio of 1.41 is near median its 10-year median of 1.41. Over the past 10 years, this metric has ranged from a low of 1.03 to a high of 1.57. The Retail - Cyclical industry median Current Ratio is 1.57. Top Line Business Development's value of 1.41 is 10.2% below this industry median. Based on the distribution chart, Top Line Business Development ranks #647 out of 1127 companies in the Retail - Cyclical industry, which is below the industry midpoint. 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 Current Ratio compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #647 out of 1127 companies for Current Ratio. This places Top Line Business Development in the lower half of its industry. The industry median Current Ratio is 1.57. Top Line Business Development's value of 1.41 is 10.2% below this benchmark. Historically, Top Line Business Development's own Current Ratio has ranged from 1.03 to 1.57 over the past decade. While the company's 10-year median is 1.41 vs. the industry median of 1.57, Top Line Business Development has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Retail - Cyclical company?
The median Current Ratio among Retail - Cyclical companies is 1.57, based on 1,127 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Line Business Development's current Current Ratio of 1.41 is 10.2% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Retail - Cyclical industry, the median Current Ratio is 1.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current Current Ratio is 1.41, which is near median its own 10-year median of 1.41. 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 Current Ratio of 1.41. The current Current Ratio is 1.41, which is near median its 10-year median of 1.41 and 10.2% below the Retail - Cyclical industry median of 1.57. 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 Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Current Ratio is 1.41 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
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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