Top Line Business Development (PHS:TOP) Intangible Assets: ₱1 Mil (As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Intangible Assets?

Top Line Business Development PHS:TOP 5 Intangible Assets is ₱1 Mil as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review.

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Top Line Business Development's intangible assets for the quarter that ended in Mar. 2026 was ₱1 Mil.

Top Line Business Development  (PHS:TOP) Intangible Assets Explanation

If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.

The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.

Some intangibles are amortized. Amortization is the depreciation of intangible assets.

Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.

Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.

If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.

Intangibles acquired are on balance sheet at fair value.

Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.

One of the reasons competitive advantage power can remain hidden for so long.

Be Aware

Companies may change the way intangible assets are amortized, and this will affect their reported earnings.

Top Line Business Development Intangible Assets Related Terms

Top Line Business Development Intangible Assets Historical Data

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The historical data trend for Top Line Business Development's Intangible Assets 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 Intangible Assets Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Intangible Assets
1.62 1.60 0.53 0.89 1.36

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Intangible Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 1.36 1.30 1.36 1.32
PHS:TOP
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Top Line Business Development Corp PHS:TOP
Intangible Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Intangible Assets Calculation

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.

Frequently Asked Questions Learn more about Intangible Assets →
What does a Intangible Assets of ₱1 Mil mean?
Top Line Business Development (PHS:TOP) has a Intangible Assets of ₱1 Mil as of Mar. 2026. Intangible assets include patents, goodwill and trade secrets. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Intangible Assets too high?
Top Line Business Development's current Intangible Assets is ₱1 Mil. 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 Intangible Assets compare to CASY and WSM?
Top Line Business Development's Intangible Assets of ₱1 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 Intangible Assets for a Retail - Cyclical company?
A good Intangible Assets depends on the Retail - Cyclical industry context. However, Intangible Assets 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 Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Intangible Assets is ₱1 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 Intangible Assets of ₱1 Mil. The current Intangible Assets is ₱1 Mil. 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 Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Intangible Assets is ₱1 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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