Top Line Business Development (PHS:TOP) PB Ratio: 9.50 (As of Jun. 28, 2026) — Near Median


PHS:TOP Top Line Business Development Corp PHS:TOP
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Price ₱1.52
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What is Top Line Business Development PB Ratio?

Top Line Business Development PHS:TOP 5 PB Ratio is 9.50 as of Jun. 28, 2026, which is 1% below its 10-year median of 9.62. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review. Among 1,072 Retail - Cyclical companies, Top Line Business Development ranks worse than 93% on this metric.

The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-06-28), Top Line Business Development's share price is ₱1.52. Top Line Business Development's Book Value per Share for the quarter that ended in Mar. 2026 was ₱0.16. Hence, Top Line Business Development's PB Ratio of today is 9.50.

The historical rank and industry rank for Top Line Business Development's PB Ratio or its related term are showing as below:

PHS:TOP' s PB Ratio Range Over the Past 10 Years
Min: 3.66   Med: 9.62   Max: 12.34
Current: 9.5

During the past 5 years, Top Line Business Development's highest PB Ratio was 12.34. The lowest was 3.66. And the median was 9.62.

PHS:TOP's PB Ratio is ranked worse than
93% of 1072 companies
in the Retail - Cyclical industry
Industry Median: 1.46 vs PHS:TOP: 9.50

During the past 3 years, the average Book Value Per Share Growth Rate was 63.00% per year.

During the past 5 years, the highest 3-Year average Book Value Per Share Growth Rate of Top Line Business Development was 63.00% per year. The lowest was 60.50% per year. And the median was 61.75% per year.

Back to Basics: PB Ratio


Top Line Business Development  (PHS:TOP) PB Ratio Explanation

Unlike valuation ratios relative to the earning power such as PE Ratio, PE Ratio without NRI, PS Ratio, Price-to-Operating-Cash-Flow , or Price-to-Free-Cash-Flow, the PB Ratio measures the valuation of the stock relative to the underlying asset of the company.

The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.


Be Aware

Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.


Top Line Business Development PB Ratio Related Terms


Top Line Business Development PB Ratio Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's PB Ratio 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 PB Ratio Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
PB Ratio
0.00 0.00 0.00 0.00 10.26

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
PB Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 2.68 8.96 10.26 8.75

PHS:TOP vs CASY, WSM, ULTA: PB Ratio Comparison

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

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

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


PHS:TOP
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Top Line Business Development Corp PHS:TOP
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Top Line Business Development PB Ratio Calculation

The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.

Top Line Business Development's PB Ratio for today is calculated as follows:

PB Ratio=Share Price/Book Value per Share (Q: Mar. 2026)
=1.52/0.16
=9.50

* 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.

It can also be calculated from the numbers for the whole company:

A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.

Frequently Asked Questions Learn more about PB Ratio →
What does a PB Ratio of 9.50 mean?
Top Line Business Development (PHS:TOP) has a PB Ratio of 9.50 as of Jun. 28, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Top Line Business Development and its competitors. This is near median its historical median of 9.62. Over the past decade, Top Line Business Development's PB Ratio has ranged from 3.66 to 12.34. According to the industry distribution chart, Top Line Business Development ranks #997 out of 1072 companies in the Retail - Cyclical industry, placing it in the top 93%.
Is Top Line Business Development's PB Ratio too high?
Top Line Business Development's current PB Ratio of 9.50 is near median its 10-year median of 9.62. Over the past 10 years, this metric has ranged from a low of 3.66 to a high of 12.34. The Retail - Cyclical industry median PB Ratio is 1.46. Top Line Business Development's value of 9.50 is 550.7% above this industry median. Based on the distribution chart, Top Line Business Development ranks #997 out of 1072 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 PB Ratio compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #997 out of 1072 companies for PB Ratio. This places Top Line Business Development in the lower half of its industry. The industry median PB Ratio is 1.46. Top Line Business Development's value of 9.50 is 550.7% above this benchmark. Historically, Top Line Business Development's own PB Ratio has ranged from 3.66 to 12.34 over the past decade. While the company's 10-year median is 9.62 vs. the industry median of 1.46, Top Line Business Development has consistently been above 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 PB Ratio for a Retail - Cyclical company?
The median PB Ratio among Retail - Cyclical companies is 1.46, based on 1,072 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Line Business Development's current PB Ratio of 9.50 is 550.7% above 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 PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median PB Ratio is 1.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current PB Ratio is 9.50, which is near median its own 10-year median of 9.62. 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 PB Ratio of 9.50. The current PB Ratio is 9.50, which is near median its 10-year median of 9.62 and 550.7% above the Retail - Cyclical industry median of 1.46. 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 PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current PB Ratio is 9.50 as of Jun. 28, 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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