Top Line Business Development (PHS:TOP) Revenue per Share: ₱0.48 (TTM As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
5 GF Score
Price ₱1.75
! 3 Warning Signs
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What is Top Line Business Development Revenue per Share?

Top Line Business Development PHS:TOP +6.06% 5 Revenue per Share is ₱0.48 as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 3 warning signs investors should review. Among 1,084 Retail - Cyclical companies, Top Line Business Development ranks better than 89.21% on this metric.

Top Line Business Development's revenue per share for the three months ended in Mar. 2026 was ₱0.16. Top Line Business Development's revenue per share for the trailing twelve months (TTM) ended in Mar. 2026 was ₱0.48.

During the past 12 months, the average Revenue Per Share Growth Rate of Top Line Business Development was 41.70% per year. During the past 3 years, the average Revenue Per Share Growth Rate was 26.70% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get other companies' revenue growth rate.

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

PHS:TOP' s 3-Year Revenue Growth Rate Range Over the Past 10 Years
Min: 26.7   Med: 32.25   Max: 37.8
Current: 26.7

During the past 5 years, Top Line Business Development's highest 3-Year average Revenue Per Share Growth Rate was 37.80% per year. The lowest was 26.70% per year. And the median was 32.25% per year.

PHS:TOP's 3-Year Revenue Growth Rate is ranked better than
89.21% of 1084 companies
in the Retail - Cyclical industry
Industry Median: 2.95 vs PHS:TOP: 26.70

Top Line Business Development  (PHS:TOP) Revenue per Share Explanation

In ranking the predictability, companies with more consistent revenue and earnings growth are ranked high with predictability.

Peter Lynch categorized companies according to their revenue growth:

Slow Grower: Inflation < 10-Year Revenue Growth Rate < 10%:
Stalwart: 10% < 10-Year Revenue Growth Rate < 20%:
Fast Grower: 10-Year Revenue Growth Rate > 20%:

His favorite companies are stalwart, those growing between 10-20% a year.

Companies in cyclical industries may see their revenue fluctuate wildly in good years and bad years.


Be Aware

Revenue can be manipulated by changing the way how revenue is booked. Companies may book sales before the payment is received, or before the revenue is fully earned. These will be added to balance sheet items such as account payable or account receivables.


Top Line Business Development Revenue per Share Related Terms


Top Line Business Development Revenue per Share Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Revenue per Share 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 Revenue per Share Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Revenue per Share
0.12 0.20 0.27 0.31 0.41

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Revenue per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.09 0.10 0.11 0.10 0.16

PHS:TOP vs CASY, WSM, DKS: Revenue per Share Comparison

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

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

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


PHS:TOP
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Top Line Business Development Corp PHS:TOP
Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Revenue per Share Calculation

Revenue per Share is the amount of Revenue per outstanding share of the company's stock.

Also referred as sales, revenue is income that a company receives from its normal business activities, usually from the sale of goods and services to customers. Revenue is often referred to as the "top line" due to its position on the income statement at the very top.

Top Line Business Development's Revenue Per Share for the fiscal year that ended in Dec. 2025 is calculated as

Revenue Per Share (A: Dec. 2025 )=Revenue (A: Dec. 2025 )/Shares Outstanding (Diluted Average) (A: Dec. 2025 )
=4190.048/10205.080
=0.41

Top Line Business Development's Revenue Per Share for the quarter that ended in Mar. 2026 is calculated as

Revenue Per Share (Q: Mar. 2026 )=Revenue (Q: Mar. 2026 )/Shares Outstanding (Diluted Average) (Q: Mar. 2026 )
=1757.413/10742.193
=0.16

Revenue per Share 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 ₱0.48

* 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 Revenue per Share →
What does a Revenue per Share of ₱0.48 mean?
Top Line Business Development (PHS:TOP) has a Revenue per Share of ₱0.48 as of Mar. 2026. Revenue per share equals the per-share value of a company's sales. View historical data on Top Line Business Development and its competitors. According to the industry distribution chart, Top Line Business Development ranks #117 out of 1084 companies in the Retail - Cyclical industry, placing it in the top 10.8%.
Is Top Line Business Development's Revenue per Share too high?
Top Line Business Development's current Revenue per Share is ₱0.48. Based on the distribution chart, Top Line Business Development ranks #117 out of 1084 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position 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 Revenue per Share compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #117 out of 1084 companies for Revenue per Share. This places Top Line Business Development in the top 11% of its industry — outperforming the majority of peers. The industry median Revenue per Share is 2.95. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Revenue per Share for a Retail - Cyclical company?
The median Revenue per Share among Retail - Cyclical companies is 2.95, based on 1,084 companies in the industry. Companies in the top quartile (top 25%) have a Revenue per Share significantly above this median, while those in the bottom quartile fall well below. However, Revenue per Share 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 Revenue per Share mean?
A high Revenue per Share can signal that a stock is expensive relative to its fundamentals. Revenue per share equals the per-share value of a company's sales. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median Revenue per Share is 2.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current Revenue per Share is ₱0.48. 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 Revenue per Share of ₱0.48. The current Revenue per Share is ₱0.48. Top Line Business Development's overall GF Score™ is 5/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Revenue per Share calculated?
Revenue per Share is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Revenue per Share is ₱0.48 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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