Top Line Business DevelopmentPHS:TOP +0.62%5 Earnings per Share (Diluted) is ₱0.01 as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review. Among 840 Retail - Cyclical companies, Top Line Business Development ranks worse than 51.79% on this metric.
During the past 5 years, Top Line Business Development's highest 3-Year average EPS without NRI Growth Rate was 10.10% per year. The lowest was 5.30% per year. And the median was 7.70% per year.
Top Line Business Development (PHS:TOP) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
Top Line Business Development Earnings per Share (Diluted) Related Terms
Top Line Business Development Earnings per Share (Diluted) 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.
Top Line Business Development Earnings per Share (Diluted) Chart
PHS:TOP vs CASY, WSM, DKS: Earnings per Share (Diluted) Comparison
For the Specialty Retail subindustry, Top Line Business Development's PE Ratio, along with its competitors' market caps and PE 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 PE Ratio vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's PE Ratio distribution charts can be found below:
* The bar in red indicates where Top Line Business Development's PE Ratio falls into.
Top Line Business Development Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
Top Line Business Development's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as
Earnings per Share (Diluted) 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 ₱0.01
* 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.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of ₱0.01 mean?
Top Line Business Development (PHS:TOP) has a Earnings per Share (Diluted) of ₱0.01 as of Mar. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Top Line Business Development and its competitors. According to the industry distribution chart, Top Line Business Development ranks #435 out of 840 companies in the Retail - Cyclical industry, placing it in the top 51.8%.
Is Top Line Business Development's Earnings per Share (Diluted) too high?
Top Line Business Development's current Earnings per Share (Diluted) is ₱0.01. Based on the distribution chart, Top Line Business Development ranks #435 out of 840 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 Earnings per Share (Diluted) compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #435 out of 840 companies for Earnings per Share (Diluted). This places Top Line Business Development in the lower half of its industry. The industry median Earnings per Share (Diluted) is 6.40. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Retail - Cyclical company?
The median Earnings per Share (Diluted) among Retail - Cyclical companies is 6.40, based on 840 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) 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 Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median Earnings per Share (Diluted) is 6.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current Earnings per Share (Diluted) is ₱0.01. 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 Earnings per Share (Diluted) of ₱0.01. The current Earnings per Share (Diluted) is ₱0.01. 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 Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Earnings per Share (Diluted) is ₱0.01 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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