Top Line Business Development (PHS:TOP) ROE % Adjusted to Book Value: 1.67% (As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development ROE % Adjusted to Book Value?

Top Line Business Development PHS:TOP 5 ROE % Adjusted to Book Value is 1.67% as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review.

Top Line Business Development's ROE % for the quarter that ended in Mar. 2026 was 14.64%. Top Line Business Development's PB Ratio for the quarter that ended in Mar. 2026 was 8.75. Top Line Business Development's ROE % Adjusted to Book Value for the quarter that ended in Mar. 2026 was 1.67%.

Top Line Business Development ROE % Adjusted to Book Value Related Terms

Top Line Business Development ROE % Adjusted to Book Value Historical Data

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The historical data trend for Top Line Business Development's ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
ROE % Adjusted to Book Value
0.00 0.00 0.00 0.00 0.88

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROE % Adjusted to Book Value Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 3.47 0.90 0.25 1.67

PHS:TOP vs CASY, WSM, ULTA: ROE % Adjusted to Book Value Comparison

For the Specialty Retail subindustry, Top Line Business Development's ROE % Adjusted to Book Value, along with its competitors' market caps and ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's ROE % Adjusted to Book Value distribution charts can be found below:

* The bar in red indicates where Top Line Business Development's ROE % Adjusted to Book Value falls into.


PHS:TOP
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Top Line Business Development Corp PHS:TOP
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Top Line Business Development ROE % Adjusted to Book Value Calculation

Top Line Business Development's ROE % Adjusted to Book Value for the fiscal year that ended in Dec. 2025 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=9.04% / 10.26
=0.88%

Top Line Business Development's ROE % Adjusted to Book Value for the quarter that ended in Mar. 2026 is calculated as

ROE % Adjusted to Book Value=ROE % / PB Ratio
=14.64% / 8.75
=1.67%

* 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.

What does a ROE % Adjusted to Book Value of 1.67% mean?
Top Line Business Development (PHS:TOP) has a ROE % Adjusted to Book Value of 1.67% as of Mar. 2026. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's ROE % Adjusted to Book Value too high?
Top Line Business Development's current ROE % Adjusted to Book Value is 1.67%. 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 ROE % Adjusted to Book Value compare to CASY and WSM?
Top Line Business Development's ROE % Adjusted to Book Value of 1.67% 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 ROE % Adjusted to Book Value for a Retail - Cyclical company?
A good ROE % Adjusted to Book Value depends on the Retail - Cyclical industry context. However, ROE % Adjusted to Book Value 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 ROE % Adjusted to Book Value mean?
A high ROE % Adjusted to Book Value can signal that a stock is expensive relative to its fundamentals. Return on equity adjusted to book is the ratio of return on equity to price-book ratio. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current ROE % Adjusted to Book Value is 1.67%. 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 ROE % Adjusted to Book Value of 1.67%. The current ROE % Adjusted to Book Value is 1.67%. 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 ROE % Adjusted to Book Value calculated?
ROE % Adjusted to Book Value is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current ROE % Adjusted to Book Value is 1.67% 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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