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Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Top Line Business Development's Average Total Inventories for the quarter that ended in Mar. 2026 was ₱484 Mil. Top Line Business Development's Revenue for the
three
months ended in Mar. 2026 was ₱1,757 Mil.
Top Line Business Development's Inventory-to-Revenue for the quarter that ended in Mar. 2026 was 0.28.
Top Line Business Development's Inventory-to-Revenue for the quarter that ended in Mar. 2026
increased
from Dec. 2025 (0.22) to Dec. 2025 (0.28)
An increase in Inventory-to-Revenue from one quarter to the next indicates that one of the following is happening:
1. investment in inventory is growing more rapidly than revenue
2. revenue are dropping
No matter which situation is causing the problem, an increase in the Inventory-to-Revenue may signal an oncoming cash flow problem.
Days Inventory indicates the number of days of goods in sales that a company has in the inventory.
Top Line Business Development's Days Inventory for the
three
months ended in Mar. 2026 was 27.83.
Inventory Turnover measures how fast the company turns over its inventory within a year.
Top Line Business Development's Inventory Turnover for the quarter that ended in Mar. 2026 was 3.28.
Top Line Business Development (PHS:TOP) Inventory-to-Revenue Explanation
An increase in Inventory-to-Revenue from one quarter to the next indicates that one of the following is happening:
1. investment in inventory is growing more rapidly than revenue
2. revenue are dropping
No matter which situation is causing the problem, an increase in the Inventory-to-Revenue may signal an oncoming cash flow problem.
Likewise, a decrease in the Inventory-to-Revenue from one quarter to next indicates that one of these is occurring:
1. investment in inventory is shrinking in relation to revenue
2. revenue are increasing
No matter which situation is causing the reduction in the Inventory-to-Revenue, either one suggests that business's inventory levels and its cash flow are effectively managed.
More Related Terms:
1. Days Inventory indicates the number of days of goods in sales that a company has in the inventory.
Top Line Business Development's Days Inventory for the
three
months ended in Mar. 2026 is calculated as:
* 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 Inventory-to-Revenue Related Terms
Top Line Business Development Inventory-to-Revenue 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.
Top Line Business Development Inventory-to-Revenue Chart
PHS:TOP vs CASY, WSM, ULTA: Inventory-to-Revenue Comparison
For the Specialty Retail subindustry, Top Line Business Development's Inventory-to-Revenue, along with its competitors' market caps and Inventory-to-Revenue 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 Inventory-to-Revenue vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's Inventory-to-Revenue distribution charts can be found below:
* The bar in red indicates where Top Line Business Development's Inventory-to-Revenue falls into.
Top Line Business Development Inventory-to-Revenue Calculation
Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
* 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 Inventory-to-Revenue of 0.28 as of Mar. 2026. Inventory-to-Sales ratio is the total inventories divided by total sales. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Inventory-to-Revenue too high?
Top Line Business Development's current Inventory-to-Revenue is 0.28. 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 Inventory-to-Revenue compare to CASY and WSM?
Top Line Business Development's Inventory-to-Revenue of 0.28 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 Inventory-to-Revenue for a Retail - Cyclical company?
A good Inventory-to-Revenue depends on the Retail - Cyclical industry context. However, Inventory-to-Revenue 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 Inventory-to-Revenue mean?
A high Inventory-to-Revenue can signal that a stock is expensive relative to its fundamentals. Inventory-to-Sales ratio is the total inventories divided by total sales. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Inventory-to-Revenue is 0.28. 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 Inventory-to-Revenue of 0.28. The current Inventory-to-Revenue is 0.28. 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 Inventory-to-Revenue calculated?
Inventory-to-Revenue is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Inventory-to-Revenue is 0.28 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.
5GF Score
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