Top Line Business Development (PHS:TOP) Earnings Power Value (EPV): ₱-0.27 (As of Mar26)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Earnings Power Value (EPV)?

Top Line Business Development PHS:TOP 5 Earnings Power Value (EPV) is ₱-0.27 as of Mar26. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review.

As of Mar26, Top Line Business Development's earnings power value is ₱-0.27. *

* GuruFocus does not store EPV value into our database if Average Maintenance CAPEX is 0.

Margin of Safety is N/A.

The basic concept of EPV is that one should value a stock based on the current free cash flow of a company and not on future projections which may, or may not, come true. It is arguably a better way to analyze stocks than Discounted Cash Flow analysis that relies on highly speculative growth assumptions many years into the future. Assumption: Current profitability is sustainable.


Top Line Business Development  (PHS:TOP) Earnings Power Value (EPV) Explanation

Assumption: Current profitability is sustainable.

Earnings power value (EPV) uses a very basic equation which assumes no growth, although it does rely on an assumption about the cost of capital as well as the fact that current earnings are sustainable. It also involves several adjustments to clean up the underlying Earnings figures.


Be Aware

Though using today's earnings in calculating Earnings Power Value, GuruFocus is normalizing these earnings to the business cycle. This eliminates the effects on profitability of valuing the firm at different points in the business cycle. This means that we are considering the average earnings over 5 years.


Top Line Business Development Earnings Power Value (EPV) Related Terms


Top Line Business Development Earnings Power Value (EPV) Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Earnings Power Value (EPV) 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 Earnings Power Value (EPV) Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Earnings Power Value (EPV)
0.00 0.00 0.00 0.00 0.00

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Earnings Power Value (EPV) 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 0.00

PHS:TOP vs CASY, WSM, ULTA: Earnings Power Value (EPV) Comparison

For the Specialty Retail subindustry, Top Line Business Development's Earnings Power Value (EPV), along with its competitors' market caps and Earnings Power Value (EPV) 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 Earnings Power Value (EPV) vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's Earnings Power Value (EPV) distribution charts can be found below:

* The bar in red indicates where Top Line Business Development's Earnings Power Value (EPV) falls into.


PHS:TOP
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Top Line Business Development Corp PHS:TOP
Earnings Power Value (EPV) is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Earnings Power Value (EPV) Calculation

Earnings Power Value also known as just Earnings Power is a valuation technique popularised by Bruce Greenwald, an authority on value investing at Columbia University. It is arguably a better way to analyze stocks than Discounted Cash Flow analysis that relies on highly speculative growth assumptions many years into the future.

The basic concept of EPV is that one should value a stock based on the current free cash flow of a company and not on future projections which may, or may not, come true. This valuation tool excludes the potential growth that a company may have so that needs to be looked at separately. Since future growth is excluded from the analysis, only the maintenance capital expenditures are subtracted from after-tax EBIT (earnings before interest and taxes) and growth capex is ignored.

What does a Earnings Power Value (EPV) of ₱-0.27 mean?
Top Line Business Development (PHS:TOP) has a Earnings Power Value (EPV) of ₱-0.27 as of Mar26. Bruce Greenwald's earnings power value focuses on current earnings without factoring in future growth. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Earnings Power Value (EPV) too high?
Top Line Business Development's current Earnings Power Value (EPV) is ₱-0.27. 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 Power Value (EPV) compare to CASY and WSM?
Top Line Business Development's Earnings Power Value (EPV) of ₱-0.27 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 Earnings Power Value (EPV) for a Retail - Cyclical company?
A good Earnings Power Value (EPV) depends on the Retail - Cyclical industry context. However, Earnings Power Value (EPV) 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 Power Value (EPV) mean?
A high Earnings Power Value (EPV) can signal that a stock is expensive relative to its fundamentals. Bruce Greenwald's earnings power value focuses on current earnings without factoring in future growth. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Earnings Power Value (EPV) is ₱-0.27. 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 Power Value (EPV) of ₱-0.27. The current Earnings Power Value (EPV) is ₱-0.27. 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 Power Value (EPV) calculated?
Earnings Power Value (EPV) is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Earnings Power Value (EPV) is ₱-0.27 as of Mar26. 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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Earnings Power Value (EPV) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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