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Top Line Business DevelopmentPHS:TOP 5 Days Sales Outstanding is 12.26 as of Mar. 2026, which is 64% below its 10-year median of 34.01. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review. Among 1,099 Retail - Cyclical companies, Top Line Business Development ranks worse than 59.96% on this metric.
The historical rank and industry rank for Top Line Business Development's Days Sales Outstanding or its related term are showing as below:
PHS:TOP'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 26.55 Med: 34.01 Max: 71.61
Current: 26.55
During the past 5 years, Top Line Business Development's highest Days Sales Outstanding was 71.61. The lowest was 26.55. And the median was 34.01.
PHS:TOP's Days Sales Outstanding is ranked worse than 59.96% of 1099
companies
in the Retail - Cyclical industry
Industry Median: 18.73
vs PHS:TOP: 26.55
* 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 Sales Outstanding Chart
PHS:TOP vs CASY, WSM, DKS: Days Sales Outstanding Comparison
For the Specialty Retail subindustry, Top Line Business Development's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 Sales Outstanding vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where Top Line Business Development's Days Sales Outstanding falls into.
Top Line Business Development Days Sales Outstanding Calculation
Days Sales Outstanding measures 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.
* 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 Days Sales Outstanding of 12.26 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Top Line Business Development and its competitors. This is 64% below median its historical median of 34.01. Over the past decade, Top Line Business Development's Days Sales Outstanding has ranged from 26.55 to 71.61. According to the industry distribution chart, Top Line Business Development ranks #659 out of 1099 companies in the Retail - Cyclical industry, placing it in the top 60%.
Is Top Line Business Development's Days Sales Outstanding too high?
Top Line Business Development's current Days Sales Outstanding of 12.26 is 64% below median its 10-year median of 34.01. Over the past 10 years, this metric has ranged from a low of 26.55 to a high of 71.61. The Retail - Cyclical industry median Days Sales Outstanding is 18.73. Top Line Business Development's value of 12.26 is 34.5% below this industry median. Based on the distribution chart, Top Line Business Development ranks #659 out of 1099 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 Days Sales Outstanding compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #659 out of 1099 companies for Days Sales Outstanding. This places Top Line Business Development in the lower half of its industry. The industry median Days Sales Outstanding is 18.73. Top Line Business Development's value of 12.26 is 34.5% below this benchmark. Historically, Top Line Business Development's own Days Sales Outstanding has ranged from 26.55 to 71.61 over the past decade. While the company's 10-year median is 34.01 vs. the industry median of 18.73, 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 Sales Outstanding for a Retail - Cyclical company?
The median Days Sales Outstanding among Retail - Cyclical companies is 18.73, based on 1,099 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Line Business Development's current Days Sales Outstanding of 12.26 is 34.5% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median Days Sales Outstanding is 18.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current Days Sales Outstanding is 12.26, which is 64% below median its own 10-year median of 34.01. 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 Sales Outstanding of 12.26. The current Days Sales Outstanding is 12.26, which is 64% below median its 10-year median of 34.01 and 34.5% below the Retail - Cyclical industry median of 18.73. 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 Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Days Sales Outstanding is 12.26 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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