Top Line Business Development (PHS:TOP) Effective Interest Rate on Debt %: 6.66% (As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Effective Interest Rate on Debt %?

Top Line Business Development PHS:TOP 5 Effective Interest Rate on Debt % is 6.66% as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review.

Effective Interest Rate on Debt % is the usage rate that a borrower actually pays on a debt. It is calculated as the positive value of Interest Expense divided by its average total debt. Total debt equals to Long-Term Debt & Capital Lease Obligation plus Short-Term Debt & Capital Lease Obligation. Top Line Business Development's annualized positive value of Interest Expense for the quarter that ended in Mar. 2026 was ₱221 Mil. Top Line Business Development's average total debt for the quarter that ended in Mar. 2026 was ₱3,315 Mil. Therefore, Top Line Business Development's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 was 6.66%.


Top Line Business Development  (PHS:TOP) Effective Interest Rate on Debt % Explanation

Effective Interest Rate on Debt % measures the usage rate that a borrower actually pays on a debt.


Top Line Business Development Effective Interest Rate on Debt % Related Terms


Top Line Business Development Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Effective Interest Rate on Debt %
4.18 5.22 6.22 7.18 6.53

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Effective Interest Rate on Debt % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 7.39 6.74 6.87 7.37 6.66

PHS:TOP vs CASY, WSM, ULTA: Effective Interest Rate on Debt % Comparison

For the Specialty Retail subindustry, Top Line Business Development's Effective Interest Rate on Debt %, along with its competitors' market caps and Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where Top Line Business Development's Effective Interest Rate on Debt % falls into.


PHS:TOP
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Top Line Business Development Corp PHS:TOP
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Top Line Business Development Effective Interest Rate on Debt % Calculation

Top Line Business Development's annualized Effective Interest Rate on Debt % for the fiscal year that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (A: Dec. 2024 )+Total Debt  (A: Dec. 2025 ))/ count )
=-1  *  -173.991/( (2051.63+3275.227)/ 2 )
=-1  *  -173.991/2663.4285
=6.53 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=314.852 + 1736.778
=2051.63

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=824.145 + 2451.082
=3275.227

Top Line Business Development's annualized Effective Interest Rate on Debt % for the quarter that ended in Mar. 2026 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (Q: Dec. 2025 )+Total Debt  (Q: Mar. 2026 ))/ count )
=-1  *  -220.748/( (3275.227+3354.704)/ 2 )
=-1  *  -220.748/3314.9655
=6.66 %

where

Total Debt  (Q: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=824.145 + 2451.082
=3275.227

Total Debt  (Q: Mar. 2026 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=830.639 + 2524.065
=3354.704

* 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.

In the calculation of annual Effective Interest Rate on Debt %, the Interest Expense of the last fiscal year and the average total debt over the fiscal year are used. In calculating the quarterly data, the Interest Expense data used here is four times the quarterly (Mar. 2026) interest expense data. Effective Interest Rate on Debt % is displayed in the 30-year financial page.

What does a Effective Interest Rate on Debt % of 6.66% mean?
Top Line Business Development (PHS:TOP) has a Effective Interest Rate on Debt % of 6.66% as of Mar. 2026. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Effective Interest Rate on Debt % too high?
Top Line Business Development's current Effective Interest Rate on Debt % is 6.66%. 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 Effective Interest Rate on Debt % compare to CASY and WSM?
Top Line Business Development's Effective Interest Rate on Debt % of 6.66% can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Effective Interest Rate on Debt % for a Retail - Cyclical company?
A good Effective Interest Rate on Debt % depends on the Retail - Cyclical industry context. However, Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % mean?
A high Effective Interest Rate on Debt % can signal that a stock is expensive relative to its fundamentals. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Effective Interest Rate on Debt % is 6.66%. 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 Effective Interest Rate on Debt % of 6.66%. The current Effective Interest Rate on Debt % is 6.66%. 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 Effective Interest Rate on Debt % calculated?
Effective Interest Rate on Debt % is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Effective Interest Rate on Debt % is 6.66% 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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