Top Line Business Development (PHS:TOP) Pre-Tax Income: ₱192 Mil (TTM As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Pre-Tax Income?

Top Line Business Development PHS:TOP +0.61% 5 Pre-Tax Income is ₱192 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.

Pretax income is the income that a company earns before paying income taxes. Top Line Business Development's pretax income for the three months ended in Mar. 2026 was ₱81 Mil. Its pretax income for the trailing twelve months (TTM) ended in Mar. 2026 was ₱192 Mil. Top Line Business Development's pretax margin was 4.63%.

During the past 5 years, Top Line Business Development's highest Pretax Margin was 6.69%. The lowest was 3.63%. And the median was 3.85%.

Top Line Business Development  (PHS:TOP) Pre-Tax Income Explanation

Top Line Business Development's Pretax Margin for the quarter that ended in Mar. 2026 is calculated as

Pretax Margin=Pretax Income/Revenue
=81.357/1757.413
=4.63%

During the past 5 years, Top Line Business Development's highest Pretax Margin was 6.69%. The lowest was 3.63%. And the median was 3.85%.

* 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 Pre-Tax Income Related Terms

Top Line Business Development Pre-Tax Income Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Pre-Tax 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 Pre-Tax Income Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Pre-Tax Income
86.49 82.59 104.37 133.32 161.35

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Pre-Tax Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 50.49 51.14 44.40 15.32 81.36

PHS:TOP vs CASY, WSM, DKS: Pre-Tax Income Comparison

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

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

* The bar in red indicates where Top Line Business Development's Pre-Tax Income falls into.


PHS:TOP
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Top Line Business Development Corp PHS:TOP
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Top Line Business Development Pre-Tax Income Calculation

This is the income that a company earns before paying income taxes.

Top Line Business Development's Pretax Income for the fiscal year that ended in Dec. 2025 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=197.833+0+-173.991+0.288+137.216
=161

Top Line Business Development's Pretax Income for the quarter that ended in Mar. 2026 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=105.838+0+-55.187+0.064+30.642
=81

Pre-Tax 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 ₱192 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 Pre-Tax Income →
What does a Pre-Tax Income of ₱192 Mil mean?
Top Line Business Development (PHS:TOP) has a Pre-Tax Income of ₱192 Mil as of Mar. 2026. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Pre-Tax Income too high?
Top Line Business Development's current Pre-Tax Income is ₱192 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 Pre-Tax Income compare to CASY and WSM?
Top Line Business Development's Pre-Tax Income of ₱192 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 Pre-Tax Income for a Retail - Cyclical company?
A good Pre-Tax Income depends on the Retail - Cyclical industry context. However, Pre-Tax 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 Pre-Tax Income mean?
A high Pre-Tax Income can signal that a stock is expensive relative to its fundamentals. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Pre-Tax Income is ₱192 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 Pre-Tax Income of ₱192 Mil. The current Pre-Tax Income is ₱192 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 Pre-Tax Income calculated?
Pre-Tax Income is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Pre-Tax Income is ₱192 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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Pre-Tax Income is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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