Top Line Business Development (PHS:TOP) Net Interest Income: ₱-194 Mil (TTM As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

PHS:TOP Top Line Business Development Corp PHS:TOP
5 GF Score
Price ₱1.67
! 2 Warning Signs
View Full Analysis

What is Top Line Business Development Net Interest Income?

Top Line Business Development PHS:TOP -2.91% 5 Net Interest Income is ₱-194 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.

Net interest income is the total interest income minus total interest expense. It represents the difference between interest and dividends earned on interestbearing assets and interest paid to depositors and other creditors. Top Line Business Development's net interest income for the three months ended in Mar. 2026 was ₱-56 Mil. Its net interest income for the trailing twelve months (TTM) ended in Mar. 2026 was ₱-194 Mil.

Top Line Business Development Net Interest Income Related Terms

Top Line Business Development Net Interest Income Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Net Interest Income 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 Net Interest Income Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Net Interest Income
-37.03 -60.05 -86.33 -125.97 -175.44

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Net Interest Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only -37.91 -39.16 -43.30 -55.07 -56.34
PHS:TOP
5GF Score
Top Line Business Development Corp PHS:TOP
Net Interest Income is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Top Line Business Development Net Interest Income Calculation

Net interest income is the total interest income minus total interest expense. It represents the difference between interest and dividends earned on interestbearing assets and interest paid to depositors and other creditors.

Net Interest Income 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 ₱-194 Mil.

* 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.

Frequently Asked Questions Learn more about Net Interest Income →
What does a Net Interest Income of ₱-194 Mil mean?
Top Line Business Development (PHS:TOP) has a Net Interest Income of ₱-194 Mil as of Mar. 2026.
Is Top Line Business Development's Net Interest Income too high?
Top Line Business Development's current Net Interest Income is ₱-194 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 Net Interest Income compare to CASY and WSM?
Top Line Business Development's Net Interest Income of ₱-194 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 Net Interest Income for a Retail - Cyclical company?
A good Net Interest Income depends on the Retail - Cyclical industry context. However, Net Interest Income 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 Net Interest Income mean?
A high Net Interest Income can signal that a stock is expensive relative to its fundamentals. Top Line Business Development's current Net Interest Income is ₱-194 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 Net Interest Income of ₱-194 Mil. The current Net Interest Income is ₱-194 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 Net Interest Income calculated?
Net Interest Income is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Net Interest Income is ₱-194 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.
5GF Score

Get the complete analysis for PHS:TOP

Net Interest Income is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₱1.67
Price