Top Line Business DevelopmentPHS:TOP 5 3-Year ROIIC % is 1.30 as of Dec. 2025, which is 4% above its 10-year median of 1.25. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review. Among 1,057 Retail - Cyclical companies, Top Line Business Development ranks worse than 56.29% on this metric.
3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year.
Top Line Business Development's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 1.30%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
PHS:TOP's 3-Year ROIIC % is ranked worse than 56.29% of 1057
companies
in the Retail - Cyclical industry
Industry Median: 4.63
vs PHS:TOP: 1.30
Top Line Business Development (PHS:TOP) 3-Year ROIIC % Explanation
Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.
High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.
Be Aware
It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.
Top Line Business Development 3-Year ROIIC % Related Terms
Top Line Business Development 3-Year ROIIC % 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 3-Year ROIIC % Chart
PHS:TOP vs CASY, WSM, ULTA: 3-Year ROIIC % Comparison
For the Specialty Retail subindustry, Top Line Business Development's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Line Business Development's 3-Year ROIIC % distribution charts can be found below:
* The bar in red indicates where Top Line Business Development's 3-Year ROIIC % 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.
** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.
Top Line Business Development (PHS:TOP) has a 3-Year ROIIC % of 1.30 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Top Line Business Development and its competitors. This is near median its historical median of 1.25. Over the past decade, Top Line Business Development's 3-Year ROIIC % has ranged from 1.19 to 1.30. According to the industry distribution chart, Top Line Business Development ranks #595 out of 1057 companies in the Retail - Cyclical industry, placing it in the top 56.3%.
Is Top Line Business Development's 3-Year ROIIC % too high?
Top Line Business Development's current 3-Year ROIIC % of 1.30 is near median its 10-year median of 1.25. Over the past 10 years, this metric has ranged from a low of 1.19 to a high of 1.30. The Retail - Cyclical industry median 3-Year ROIIC % is 4.63. Top Line Business Development's value of 1.30 is 71.9% below this industry median. Based on the distribution chart, Top Line Business Development ranks #595 out of 1057 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 3-Year ROIIC % compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Line Business Development ranks #595 out of 1057 companies for 3-Year ROIIC %. This places Top Line Business Development in the lower half of its industry. The industry median 3-Year ROIIC % is 4.63. Top Line Business Development's value of 1.30 is 71.9% below this benchmark. Historically, Top Line Business Development's own 3-Year ROIIC % has ranged from 1.19 to 1.30 over the past decade. While the company's 10-year median is 1.25 vs. the industry median of 4.63, Top Line Business Development has consistently been below 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 3-Year ROIIC % for a Retail - Cyclical company?
The median 3-Year ROIIC % among Retail - Cyclical companies is 4.63, based on 1,057 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Line Business Development's current 3-Year ROIIC % of 1.30 is 71.9% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Top Line Business Development and its competitors. For the Retail - Cyclical industry, the median 3-Year ROIIC % is 4.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Line Business Development's current 3-Year ROIIC % is 1.30, which is near median its own 10-year median of 1.25. 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 3-Year ROIIC % of 1.30. The current 3-Year ROIIC % is 1.30, which is near median its 10-year median of 1.25 and 71.9% below the Retail - Cyclical industry median of 4.63. 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 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current 3-Year ROIIC % is 1.30 as of Dec. 2025. 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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