Top Line Business Development (PHS:TOP) EPS (Diluted): ₱0.01 (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 EPS (Diluted)?

Top Line Business Development PHS:TOP 5 EPS (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.

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

Top Line Business Development's EPS (Basic) for the three months ended in Mar. 2026 was ₱0.01. Its EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 was ₱0.02.

Top Line Business Development's EPS without NRI for the three months ended in Mar. 2026 was ₱0.01. Its EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 was ₱0.01.

During the past 12 months, Top Line Business Development's average EPS without NRIGrowth Rate was 30.00% per year. During the past 3 years, the average EPS without NRIGrowth Rate was 5.30% 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 EPS without NRI Growth Rate using EPS without NRI data.

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) EPS (Diluted) Explanation

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 EPS (Diluted) Related Terms


Top Line Business Development EPS (Diluted) Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's EPS (Diluted) 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 EPS (Diluted) Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Diluted)
0.01 0.01 0.01 0.01 0.01

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EPS (Diluted) Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 -0.00 0.01

PHS:TOP vs CASY, WSM, ULTA: EPS (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.


PHS:TOP
5GF Score
Top Line Business Development Corp PHS:TOP
EPS (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development EPS (Diluted) Calculation

EPS (Diluted) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Diluted EPS takes into account all of the outstanding dilutive securities that could potentially be exercised (such as stock options and convertible preferred stock) and shows how such an action would impact earnings per share.

Top Line Business Development's Diluted EPS for the fiscal year that ended in Dec. 2025 is calculated as

Diluted EPS (A: Dec. 2025 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(120.22-0)/10205.080
=0.01

Top Line Business Development's Diluted EPS for the quarter that ended in Mar. 2026 is calculated as

Diluted EPS (Q: Mar. 2026 )=(Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(62.26-0)/10742.193
=0.01

EPS (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.

Frequently Asked Questions Learn more about EPS (Diluted) →
What does a EPS (Diluted) of ₱0.01 mean?
Top Line Business Development (PHS:TOP) has a EPS (Diluted) of ₱0.01 as of Mar. 2026. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's EPS (Diluted) too high?
Top Line Business Development's current EPS (Diluted) is ₱0.01. 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 EPS (Diluted) compare to CASY and WSM?
Top Line Business Development's EPS (Diluted) of ₱0.01 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 EPS (Diluted) for a Retail - Cyclical company?
A good EPS (Diluted) depends on the Retail - Cyclical industry context. However, EPS (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 EPS (Diluted) mean?
A high EPS (Diluted) can signal that a stock is expensive relative to its fundamentals. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current EPS (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 EPS (Diluted) of ₱0.01. The current EPS (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 EPS (Diluted) calculated?
EPS (Diluted) is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current EPS (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

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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EPS (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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