Top Line Business DevelopmentPHS:TOP 5 Interest Coverage is 1.92 as of Mar. 2026, which is 4% below its 10-year median of 2.01. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review. Among 824 Retail - Cyclical companies, Top Line Business Development ranks worse than 89.81% on this metric.
Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's
Operating Income
by its Interest Expense. Top Line Business Development's
Operating Income
for the
three
months ended in Mar. 2026 was ₱106 Mil. Top Line Business Development's Interest Expense for the
three
months ended in Mar. 2026 was ₱-55 Mil.
Top Line Business Development's interest coverage for the quarter that ended in Mar. 2026 was 1.92.
The higher the ratio, the stronger the company's financial strength is.
The historical rank and industry rank for Top Line Business Development's Interest Coverage or its related term are showing as below:
PHS:TOP'
s Interest Coverage Range Over the Past 10 Years
Min: 1.14 Med: 2.01 Max: 3.68
Current: 1.28
PHS:TOP's Interest Coverage is ranked worse than 89.81% of 824
companies
in the Retail - Cyclical industry
Industry Median: 7.94
vs PHS:TOP: 1.28
Top Line Business Development (PHS:TOP) Interest Coverage Explanation
Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.
Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .
Top Line Business Development Interest Coverage Related Terms
Top Line Business Development Interest Coverage Historical Data
* 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.
Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.
Top Line Business Development Interest Coverage Chart
PHS:TOP vs CASY, WSM, ULTA: Interest Coverage Comparison
For the Specialty Retail subindustry, Top Line Business Development's Interest Coverage, along with its competitors' market caps and Interest Coverage 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 Interest Coverage vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's Interest Coverage distribution charts can be found below:
* The bar in red indicates where Top Line Business Development's Interest Coverage falls into.
Top Line Business Development Interest Coverage Calculation
Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:
* 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 (PHS:TOP) has a Interest Coverage of 1.92 as of Mar. 2026. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Top Line Business Development and its competitors. This is near median its historical median of 2.01. Over the past decade, Top Line Business Development's Interest Coverage has ranged from 1.14 to 3.68. According to the industry distribution chart, Top Line Business Development ranks #740 out of 824 companies in the Retail - Cyclical industry, placing it in the top 89.8%.
Is Top Line Business Development's Interest Coverage too high?
Top Line Business Development's current Interest Coverage of 1.92 is near median its 10-year median of 2.01. Over the past 10 years, this metric has ranged from a low of 1.14 to a high of 3.68. The Retail - Cyclical industry median Interest Coverage is 7.94. Top Line Business Development's value of 1.92 is 75.8% below this industry median. Based on the distribution chart, Top Line Business Development ranks #740 out of 824 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 Interest Coverage compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #740 out of 824 companies for Interest Coverage. This places Top Line Business Development in the lower half of its industry. The industry median Interest Coverage is 7.94. Top Line Business Development's value of 1.92 is 75.8% below this benchmark. Historically, Top Line Business Development's own Interest Coverage has ranged from 1.14 to 3.68 over the past decade. While the company's 10-year median is 2.01 vs. the industry median of 7.94, Top Line Business Development has consistently been below 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 Interest Coverage for a Retail - Cyclical company?
The median Interest Coverage among Retail - Cyclical companies is 7.94, based on 824 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Line Business Development's current Interest Coverage of 1.92 is 75.8% below 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 Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median Interest Coverage is 7.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current Interest Coverage is 1.92, which is near median its own 10-year median of 2.01. 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 Interest Coverage of 1.92. The current Interest Coverage is 1.92, which is near median its 10-year median of 2.01 and 75.8% below the Retail - Cyclical industry median of 7.94. 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 Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Interest Coverage is 1.92 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
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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