Top Line Business Development (PHS:TOP) Tax Rate %: 23.46% (As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Tax Rate %?

Top Line Business Development PHS:TOP 5 Tax Rate % is 23.46% as of Mar. 2026. GuruFocus rates PHS:TOP with a GF Score™ of 5/100. The stock has 2 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Top Line Business Development's Tax Expense for the three months ended in Mar. 2026 was ₱19 Mil. Top Line Business Development's Pre-Tax Income for the three months ended in Mar. 2026 was ₱81 Mil. Therefore, Top Line Business Development's Tax Rate % for the quarter that ended in Mar. 2026 was 23.46%.

Top Line Business Development Tax Rate % Related Terms

Top Line Business Development Tax Rate % Historical Data

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The historical data trend for Top Line Business Development's Tax Rate % 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 Tax Rate % Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
25.17 25.01 25.06 25.41 25.45

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 24.95 24.98 24.96 30.05 23.46
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Top Line Business Development Corp PHS:TOP
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
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Top Line Business Development Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Top Line Business Development's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=41.057/161.346
=25.45 %

Top Line Business Development's Tax Rate % for the quarter that ended in Mar. 2026 is calculated as

Tax Rate %=Tax Expense (Q: Mar. 2026 )/Pre-Tax Income (Q: Mar. 2026 )
=19.087/81.357
=23.46 %

* 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 Tax Rate % →
What does a Tax Rate % of 23.46% mean?
Top Line Business Development (PHS:TOP) has a Tax Rate % of 23.46% as of Mar. 2026.
Is Top Line Business Development's Tax Rate % too high?
Top Line Business Development's current Tax Rate % is 23.46%. 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 Tax Rate % compare to CASY and WSM?
Top Line Business Development's Tax Rate % of 23.46% 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 Tax Rate % for a Retail - Cyclical company?
A good Tax Rate % depends on the Retail - Cyclical industry context. However, Tax Rate % 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 Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Top Line Business Development's current Tax Rate % is 23.46%. 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 Tax Rate % of 23.46%. The current Tax Rate % is 23.46%. 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 Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Tax Rate % is 23.46% 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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Tax Rate % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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