Top Line Business DevelopmentPHS:TOP 5 Receivables Turnover is 7.44 as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review. Among 1,097 Retail - Cyclical companies, Top Line Business Development ranks worse than 60.16% on this metric.
The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Top Line Business Development's Revenue for the
three
months ended in Mar. 2026 was ₱1,757 Mil. Top Line Business Development's average Accounts Receivable for the
three
months ended in Mar. 2026 was ₱236 Mil.
Hence, Top Line Business Development's Receivables Turnover for the
three
months ended in Mar. 2026 was 7.44.
Top Line Business Development (PHS:TOP) Receivables Turnover Explanation
An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.
Top Line Business Development Receivables Turnover Related Terms
Top Line Business Development Receivables Turnover 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 Receivables Turnover Chart
PHS:TOP vs CASY, WSM, ULTA: Receivables Turnover Comparison
For the Specialty Retail subindustry, Top Line Business Development's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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 Receivables Turnover vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where Top Line Business Development's Receivables Turnover falls into.
* 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 Receivables Turnover of 7.44 as of Mar. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Top Line Business Development and its competitors. According to the industry distribution chart, Top Line Business Development ranks #660 out of 1097 companies in the Retail - Cyclical industry, placing it in the top 60.2%.
Is Top Line Business Development's Receivables Turnover too high?
Top Line Business Development's current Receivables Turnover is 7.44. The Retail - Cyclical industry median Receivables Turnover is 19.49. Top Line Business Development's value of 7.44 is 61.8% below this industry median. Based on the distribution chart, Top Line Business Development ranks #660 out of 1097 companies in the Retail - Cyclical industry, which is below the industry midpoint. 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 Receivables Turnover compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #660 out of 1097 companies for Receivables Turnover. This places Top Line Business Development in the lower half of its industry. The industry median Receivables Turnover is 19.49. Top Line Business Development's value of 7.44 is 61.8% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Retail - Cyclical company?
The median Receivables Turnover among Retail - Cyclical companies is 19.49, based on 1,097 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Line Business Development's current Receivables Turnover of 7.44 is 61.8% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median Receivables Turnover is 19.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current Receivables Turnover is 7.44. 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 Receivables Turnover of 7.44. The current Receivables Turnover is 7.44 and 61.8% below the Retail - Cyclical industry median of 19.49. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Receivables Turnover is 7.44 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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