Top Line Business Development (PHS:TOP) EV-to-Revenue: 3.45 (As of Aug. 20, 2026) — Near Median

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PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development EV-to-Revenue?

Top Line Business Development PHS:TOP -1.10% 5 EV-to-Revenue is 3.45 as of Aug. 20, 2026, which is 9% below its 10-year median of 3.79. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 4 warning signs investors should review. Among 1,130 Retail - Cyclical companies, Top Line Business Development ranks worse than 87.26% on this metric.

EV-to-Revenue is calculated as enterprise value divided by its revenue. As of today, Top Line Business Development's enterprise value is ₱20,898 Mil. Top Line Business Development's Revenue for the trailing twelve months (TTM) ended in Jun. 2026 was ₱6,051 Mil. Therefore, Top Line Business Development's EV-to-Revenue for today is 3.45.

The historical rank and industry rank for Top Line Business Development's EV-to-Revenue or its related term are showing as below:

PHS:TOP' s EV-to-Revenue Range Over the Past 10 Years
Min: 0.96   Med: 3.79   Max: 5.32
Current: 3.45

During the past 5 years, the highest EV-to-Revenue of Top Line Business Development was 5.32. The lowest was 0.96. And the median was 3.79.

PHS:TOP's EV-to-Revenue is ranked worse than
87.26% of 1130 companies
in the Retail - Cyclical industry
Industry Median: 0.83 vs PHS:TOP: 3.45

The reason Enterprise Value is used is because Enterprise Value is more real in reflecting how much an investor pays when buying a company. For detais, go to Enterprise Value.

EV-to-Revenue is a similar ratio to PS Ratio, except here Enterprise Value instead of Market Cap is used in the calculation.

As of today (2026-08-20), Top Line Business Development's stock price is ₱1.80. Top Line Business Development's Revenue per Share for the trailing twelve months (TTM) ended in Jun. 2026 was ₱0.57. Therefore, Top Line Business Development's PS Ratio for today is 3.15.


Top Line Business Development  (PHS:TOP) EV-to-Revenue Explanation

The reason Enterprise Value is used is because Enterprise Value is more real in reflecting how much an investor pays when buying a company. For detais, go to Enterprise Value.

Top Line Business Development's PS Ratiofor today is calculated as:

PS Ratio=Share Price (Today)/Revenue per Share (TTM)
=1.80/0.571
=3.15

Top Line Business Development's share price for today is ₱1.80.
Top Line Business Development's Revenue per Share for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₱0.57.

* 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 EV-to-Revenue Related Terms


Top Line Business Development EV-to-Revenue Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's EV-to-Revenue 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 EV-to-Revenue Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-Revenue
0.00 0.00 0.00 0.00 4.83

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
EV-to-Revenue Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.71 4.27 4.83 3.65 3.05

PHS:TOP vs CASY, WSM, ULTA: EV-to-Revenue Comparison

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

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

* The bar in red indicates where Top Line Business Development's EV-to-Revenue falls into.


PHS:TOP
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Top Line Business Development Corp PHS:TOP
EV-to-Revenue is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development EV-to-Revenue Calculation

EV-to-Revenue is a similar ratio to PS Ratio, except here Enterprise Value instead of Market Cap is used in the calculation.

Top Line Business Development's EV-to-Revenue for today is calculated as:

EV-to-Revenue=Enterprise Value (Today)/Revenue (TTM)
=20897.736/6050.898
=3.45

Top Line Business Development's current Enterprise Value is ₱20,898 Mil.
Top Line Business Development's Revenue for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₱6,051 Mil.

* 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 EV-to-Revenue →
What does a EV-to-Revenue of 3.45 mean?
Top Line Business Development (PHS:TOP) has a EV-to-Revenue of 3.45 as of Aug. 20, 2026. EV to Revenue ratio is the company's enterprise value divided by sales. View historical data on Top Line Business Development and its competitors. This is near median its historical median of 3.79. Over the past decade, Top Line Business Development's EV-to-Revenue has ranged from 0.96 to 5.32. According to the industry distribution chart, Top Line Business Development ranks #986 out of 1130 companies in the Retail - Cyclical industry, placing it in the top 87.3%.
Is Top Line Business Development's EV-to-Revenue too high?
Top Line Business Development's current EV-to-Revenue of 3.45 is near median its 10-year median of 3.79. Over the past 10 years, this metric has ranged from a low of 0.96 to a high of 5.32. The Retail - Cyclical industry median EV-to-Revenue is 0.83. Top Line Business Development's value of 3.45 is 315.7% above this industry median. Based on the distribution chart, Top Line Business Development ranks #986 out of 1130 companies in the Retail - Cyclical industry, which is in the bottom quartile 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 EV-to-Revenue compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #986 out of 1130 companies for EV-to-Revenue. This places Top Line Business Development in the lower half of its industry. The industry median EV-to-Revenue is 0.83. Top Line Business Development's value of 3.45 is 315.7% above this benchmark. Historically, Top Line Business Development's own EV-to-Revenue has ranged from 0.96 to 5.32 over the past decade. While the company's 10-year median is 3.79 vs. the industry median of 0.83, Top Line Business Development has consistently been above 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 EV-to-Revenue for a Retail - Cyclical company?
The median EV-to-Revenue among Retail - Cyclical companies is 0.83, based on 1,130 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-Revenue significantly above this median, while those in the bottom quartile fall well below. However, EV-to-Revenue should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Line Business Development's current EV-to-Revenue of 3.45 is 315.7% above 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 EV-to-Revenue mean?
A high EV-to-Revenue can signal that a stock is expensive relative to its fundamentals. EV to Revenue ratio is the company's enterprise value divided by sales. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median EV-to-Revenue is 0.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current EV-to-Revenue is 3.45, which is near median its own 10-year median of 3.79. 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 EV-to-Revenue of 3.45. The current EV-to-Revenue is 3.45, which is near median its 10-year median of 3.79 and 315.7% above the Retail - Cyclical industry median of 0.83. Top Line Business Development's overall GF Score™ is 5/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-Revenue calculated?
EV-to-Revenue is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current EV-to-Revenue is 3.45 as of Aug. 20, 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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