Top Line Business Development (PHS:TOP) Gross Profit: ₱469 Mil (TTM As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Gross Profit?

Top Line Business Development PHS:TOP 6 Gross Profit is ₱469 Mil as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 6/100. The stock has 2 warning signs investors should review.

Top Line Business Development's gross profit for the three months ended in Mar. 2026 was ₱170 Mil. Top Line Business Development's gross profit for the trailing twelve months (TTM) ended in Mar. 2026 was ₱469 Mil.

Gross Margin % is calculated as gross profit divided by its revenue. Top Line Business Development's gross profit for the three months ended in Mar. 2026 was ₱170 Mil. Top Line Business Development's Revenue for the three months ended in Mar. 2026 was ₱1,757 Mil. Therefore, Top Line Business Development's Gross Margin % for the quarter that ended in Mar. 2026 was 9.67%.

Top Line Business Development had a gross margin of 9.67% for the quarter that ended in Mar. 2026 => No sustainable competitive advantage

During the past 5 years, the highest Gross Margin % of Top Line Business Development was 12.26%. The lowest was 8.44%. And the median was 8.57%.


Top Line Business Development  (PHS:TOP) Gross Profit Explanation

Warren Buffett believes that firms with excellent long term economics tend to have consistently higher margins.

Durable competitive advantage creates a high Gross Margin % because of the freedom to price in excess of cost. Companies can be categorized by their Gross Margin %

1. Greater than 40% = Durable competitive advantage
2. Less than 40% = Competition eroding margins
3. Less than 20% = no sustainable competitive advantage
Consistency of Gross Margin is key

Top Line Business Development had a gross margin of 9.67% for the quarter that ended in Mar. 2026 => No sustainable competitive advantage


Top Line Business Development Gross Profit Related Terms


Top Line Business Development Gross Profit Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Gross Profit 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 Gross Profit Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Gross Profit
158.44 183.06 242.61 289.08 391.22

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Gross Profit Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 92.16 90.47 104.89 103.69 169.90

PHS:TOP vs CASY, WSM, DKS: Gross Profit Comparison

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

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

* The bar in red indicates where Top Line Business Development's Gross Profit falls into.


PHS:TOP
6GF Score
Top Line Business Development Corp PHS:TOP
Gross Profit is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Gross Profit Calculation

Gross Profit is the different between the sale prices and the cost of buying or producing the goods.

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

Gross Profit (A: Dec. 2025 )=Revenue - Cost of Goods Sold
=4190.048 - 3798.827
=391

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

Gross Profit (Q: Mar. 2026 )=Revenue - Cost of Goods Sold
=1757.413 - 1587.512
=170

Gross Profit 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 ₱469 Mil.

Gross Profit is the numerator in the calculation of Gross Margin.

Top Line Business Development's Gross Margin % for the quarter that ended in Mar. 2026 is calculated as

Gross Margin % (Q: Mar. 2026 )=Gross Profit (Q: Mar. 2026 ) / Revenue (Q: Mar. 2026 )
=(Revenue - Cost of Goods Sold) / Revenue
=170 / 1757.413
=9.67 %

* 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.

A positive Gross Profit is only the first step for a company to make a net profit. The gross profit needs to be big enough to also cover related labor, equipment, rental, marketing/advertising, research and development and a lot of other costs in selling the products.

Frequently Asked Questions Learn more about Gross Profit →
What does a Gross Profit of ₱469 Mil mean?
Top Line Business Development (PHS:TOP) has a Gross Profit of ₱469 Mil as of Mar. 2026. Gross Profit equals net sales less total cost of goods sold. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Gross Profit too high?
Top Line Business Development's current Gross Profit is ₱469 Mil. Overall, Top Line Business Development has a GF Score™ of 6/100, reflecting its overall financial health beyond just this single metric.
How does Top Line Business Development's Gross Profit compare to CASY and WSM?
Top Line Business Development's Gross Profit of ₱469 Mil 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 Gross Profit for a Retail - Cyclical company?
A good Gross Profit depends on the Retail - Cyclical industry context. However, Gross Profit 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 Gross Profit mean?
A high Gross Profit can signal that a stock is expensive relative to its fundamentals. Gross Profit equals net sales less total cost of goods sold. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Gross Profit is ₱469 Mil. 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 Gross Profit of ₱469 Mil. The current Gross Profit is ₱469 Mil. Top Line Business Development's overall GF Score™ is 6/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Gross Profit calculated?
Gross Profit is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Gross Profit is ₱469 Mil 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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