Top Line Business Development (PHS:TOP) EBIT per Share: ₱0.04 (TTM As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
5 GF Score
Price ₱1.52
! 2 Warning Signs
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What is Top Line Business Development EBIT per Share?

Top Line Business Development PHS:TOP 5 EBIT per Share is ₱0.04 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 890 Retail - Cyclical companies, Top Line Business Development ranks better than 61.12% on this metric.

Top Line Business Development's EBIT per Share for the three months ended in Mar. 2026 was ₱0.01. Its EBIT per Share for the trailing twelve months (TTM) ended in Mar. 2026 was ₱0.04.

During the past 12 months, the average EBIT per Share Growth Rate of Top Line Business Development was 41.20% per year. During the past 3 years, the average EBIT per Share Growth Rate was 13.50% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EBIT per Share growth rate using EBIT per Share data.

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

PHS:TOP' s 3-Year EBIT Growth Rate Range Over the Past 10 Years
Min: 8.4   Med: 10.95   Max: 13.5
Current: 13.5

During the past 5 years, the highest 3-Year average EBIT per Share Growth Rate of Top Line Business Development was 13.50% per year. The lowest was 8.40% per year. And the median was 10.95% per year.

PHS:TOP's 3-Year EBIT Growth Rate is ranked better than
61.12% of 890 companies
in the Retail - Cyclical industry
Industry Median: 6.45 vs PHS:TOP: 13.50

Top Line Business Development's EBIT for the three months ended in Mar. 2026 was ₱137 Mil.


Top Line Business Development  (PHS:TOP) EBIT per Share Explanation

EBIT is a company's earnings before interest and tax expenses are deducted. It measures a company's profit generates from operating, ignoring tax burden and capital structure. As the tax expense are not deducted, EBIT is helpful when comparing companies in the same industry but with different tax situations. Also, the interest expense are included in EBIT, making it useful to compare companies that have high interest expenses due to large amount of debt.


Top Line Business Development EBIT per Share Related Terms


Top Line Business Development EBIT per Share Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's EBIT per Share 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 EBIT per Share Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
EBIT per Share
0.01 0.01 0.02 0.02 0.03

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EBIT per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.01 0.01 0.01 0.01 0.01
PHS:TOP
5GF Score
Top Line Business Development Corp PHS:TOP
EBIT per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development EBIT per Share Calculation

EBIT per Share is the amount of Earnings Before Interest and Taxes (EBIT) per outstanding share of the company's stock.

Earnings Before Interest and Taxes (EBIT) is what the company earns before it expenses interest and taxes.

Top Line Business Development's EBIT per Share for the fiscal year that ended in Dec. 2025 is calculated as

EBIT per Share(A: Dec. 2025 )
=EBIT/Shares Outstanding (Diluted Average)
=335.337/10205.080
=0.03

Top Line Business Development's EBIT per Share for the quarter that ended in Mar. 2026 is calculated as

EBIT per Share(Q: Mar. 2026 )
=EBIT/Shares Outstanding (Diluted Average)
=136.544/10742.193
=0.01

EBIT per Share 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 ₱0.04

* 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 EBIT per Share →
What does a EBIT per Share of ₱0.04 mean?
Top Line Business Development (PHS:TOP) has a EBIT per Share of ₱0.04 as of Mar. 2026. EBIT per Share is the amount of Earnings Before Interest and Taxes per outstanding share of the company's stock. View historical data on Top Line Business Development and its competitors. According to the industry distribution chart, Top Line Business Development ranks #346 out of 890 companies in the Retail - Cyclical industry, placing it in the top 38.9%.
Is Top Line Business Development's EBIT per Share too high?
Top Line Business Development's current EBIT per Share is ₱0.04. Based on the distribution chart, Top Line Business Development ranks #346 out of 890 companies in the Retail - Cyclical industry, which is above 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 EBIT per Share compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #346 out of 890 companies for EBIT per Share. This puts Top Line Business Development in the upper half of its industry. The industry median EBIT per Share is 6.45. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EBIT per Share for a Retail - Cyclical company?
The median EBIT per Share among Retail - Cyclical companies is 6.45, based on 890 companies in the industry. Companies in the top quartile (top 25%) have a EBIT per Share significantly above this median, while those in the bottom quartile fall well below. However, EBIT per Share 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 EBIT per Share mean?
A high EBIT per Share can signal that a stock is expensive relative to its fundamentals. EBIT per Share is the amount of Earnings Before Interest and Taxes per outstanding share of the company's stock. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median EBIT per Share is 6.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current EBIT per Share is ₱0.04. 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 EBIT per Share of ₱0.04. The current EBIT per Share is ₱0.04. 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 EBIT per Share calculated?
EBIT per Share is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current EBIT per Share is ₱0.04 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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EBIT per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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