Top Line Business Development (PHS:TOP) Days Inventory: 27.83 (As of Mar. 2026) — 176% Above Median


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

Top Line Business Development PHS:TOP 5 Days Inventory is 27.83 as of Mar. 2026, which is 176% above its 10-year median of 10.09. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review. Among 1,087 Retail - Cyclical companies, Top Line Business Development ranks better than 86.2% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Top Line Business Development's Average Total Inventories for the three months ended in Mar. 2026 was ₱484 Mil. Top Line Business Development's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱1,588 Mil. Hence, Top Line Business Development's Days Inventory for the three months ended in Mar. 2026 was 27.83.

The historical rank and industry rank for Top Line Business Development's Days Inventory or its related term are showing as below:

PHS:TOP' s Days Inventory Range Over the Past 10 Years
Min: 0.8   Med: 10.09   Max: 30.06
Current: 30.06

During the past 5 years, Top Line Business Development's highest Days Inventory was 30.06. The lowest was 0.80. And the median was 10.09.

PHS:TOP's Days Inventory is ranked better than
86.2% of 1087 companies
in the Retail - Cyclical industry
Industry Median: 104.57 vs PHS:TOP: 30.06

Top Line Business Development's Days Inventory increased from Mar. 2025 (10.49) to Mar. 2026 (27.83). It might indicate that Top Line Business Development's sales slowed down.

Inventory Turnover measures how fast the company turns over its inventory within a year. Top Line Business Development's Inventory Turnover for the three months 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 three months ended in Mar. 2026 was 0.28.


Top Line Business Development  (PHS:TOP) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

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

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

2. 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 three months ended in Mar. 2026 is calculated as

* 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.


Be Aware

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


Top Line Business Development Days Inventory Related Terms


Top Line Business Development Days Inventory Historical Data

* Premium members only.

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

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
0.00 0.80 7.69 12.49 14.70

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Inventory Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 10.49 24.37 22.76 21.72 27.83

PHS:TOP vs CASY, WSM, ULTA: Days Inventory Comparison

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

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

* The bar in red indicates where Top Line Business Development's Days Inventory falls into.


PHS:TOP
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Top Line Business Development Corp PHS:TOP
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Top Line Business Development Days Inventory Calculation

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 fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (104.56 + 201.502) / 2 ) / 3798.827*365
=153.031 / 3798.827*365
=14.70

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

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (201.502 + 766.752) / 2 ) / 1587.512*365 / 4
=484.127 / 1587.512*365 / 4
=27.83

* 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 Days Inventory →
What does a Days Inventory of 27.83 mean?
Top Line Business Development (PHS:TOP) has a Days Inventory of 27.83 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Top Line Business Development and its competitors. This is 176% above median its historical median of 10.09. Over the past decade, Top Line Business Development's Days Inventory has ranged from 0.80 to 30.06. According to the industry distribution chart, Top Line Business Development ranks #150 out of 1087 companies in the Retail - Cyclical industry, placing it in the top 13.8%.
Is Top Line Business Development's Days Inventory too high?
Top Line Business Development's current Days Inventory of 27.83 is 176% above median its 10-year median of 10.09. Over the past 10 years, this metric has ranged from a low of 0.80 to a high of 30.06. The Retail - Cyclical industry median Days Inventory is 104.57. Top Line Business Development's value of 27.83 is 73.4% below this industry median. Based on the distribution chart, Top Line Business Development ranks #150 out of 1087 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. 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 Days Inventory compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #150 out of 1087 companies for Days Inventory. This places Top Line Business Development in the top 14% of its industry — outperforming the majority of peers. The industry median Days Inventory is 104.57. Top Line Business Development's value of 27.83 is 73.4% below this benchmark. Historically, Top Line Business Development's own Days Inventory has ranged from 0.80 to 30.06 over the past decade. While the company's 10-year median is 10.09 vs. the industry median of 104.57, 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 Days Inventory for a Retail - Cyclical company?
The median Days Inventory among Retail - Cyclical companies is 104.57, based on 1,087 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Line Business Development's current Days Inventory of 27.83 is 73.4% 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 Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median Days Inventory is 104.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current Days Inventory is 27.83, which is 176% above median its own 10-year median of 10.09. 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 Days Inventory of 27.83. The current Days Inventory is 27.83, which is 176% above median its 10-year median of 10.09 and 73.4% below the Retail - Cyclical industry median of 104.57. 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 Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Days Inventory is 27.83 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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