Top Line Business Development (PHS:TOP) Total Assets: ₱5,339 Mil (As of Mar. 2026)


PHS:TOP Top Line Business Development Corp PHS:TOP
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What is Top Line Business Development Total Assets?

Top Line Business Development PHS:TOP 5 Total Assets is ₱5,339 Mil 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 Total Assets for the quarter that ended in Mar. 2026 was ₱5,339 Mil.

During the past 3 years, the average Total Assets Growth Rate was 46.30% per year.

During the past 5 years, Top Line Business Development's highest 3-Year average Total Assets Growth Rate was 46.30%. The lowest was 39.80%. And the median was 43.05%.

Total Assets is connected with ROA %. Top Line Business Development's annualized ROA % for the quarter that ended in Mar. 2026 was 4.81%. Total Assets is also linked to Revenue through Asset Turnover. Top Line Business Development's Asset Turnover for the quarter that ended in Mar. 2026 was 0.34.

Top Line Business Development  (PHS:TOP) Total Assets Explanation

Total Assets is connected with ROA %.

Top Line Business Development's annualized ROA % for the quarter that ended in Mar. 2026 is

ROA %=Net Income (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=249.04/( (5026.372+5338.769)/ 2 )
=249.04/5182.5705
=4.81 %

Note: The Net Income data used here is four times the quarterly (Mar. 2026) data.

In the article Joining The Dark Side: Pirates, Spies and Short Sellers, James Montier reported that In their US sample covering the period 1968-2003, Cooper et al find that firms with low asset growth outperformed firms with high asset growth by an astounding 20% p.a. equally weighted. Even when controlling for market, size and style, low asset growth firms outperformed high asset growth firms by 13% p.a. Therefore a company with fast asset growth may underperform.

Total Assets is linked to total revenue through Asset Turnover.

Top Line Business Development's Asset Turnover for the quarter that ended in Mar. 2026 is

Asset Turnover
=Revenue (Q: Mar. 2026 )/( (Total Assets (Q: Dec. 2025 )+Total Assets (Q: Mar. 2026 ))/ count )
=1757.413/( (5026.372+5338.769)/ 2 )
=1757.413/5182.5705
=0.34

* 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.

Therefore, if a company grows its Total Assets faster than its Revenue, the Asset Turnover will decline. This might be a warning sign for the business.

Top Line Business Development Total Assets Related Terms

Top Line Business Development Total Assets Historical Data

* Premium members only.

The historical data trend for Top Line Business Development's Total Assets 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 Total Assets Chart

Top Line Business Development Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Total Assets
1,116.36 2,188.33 2,291.05 3,100.35 5,026.37

Top Line Business Development Quarterly Data
Dec21 Dec22 Sep23 Dec23 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Total Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 4,008.49 4,393.07 5,026.37 5,338.77
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Top Line Business Development Corp PHS:TOP
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Top Line Business Development Total Assets Calculation

Total Assets are all the assets a company owns.

From the capital sources of the assets, some of the assets are funded through shareholder's paid in capital and retained earnings of the business. Others are funded through borrowed money.

Top Line Business Development's Total Assets for the fiscal year that ended in Dec. 2025 is calculated as

Total Assets=Total Equity (A: Dec. 2025 )+Total Liabilities (A: Dec. 2025 )
=1677.999+3348.373
=5,026

Top Line Business Development's Total Assets for the quarter that ended in Mar. 2026 is calculated as

Total Assets=Total Equity (Q: Mar. 2026 )+Total Liabilities (Q: Mar. 2026 )
=1786.675+3552.094
=5,339

* 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 Total Assets →
What does a Total Assets of ₱5,339 Mil mean?
Top Line Business Development (PHS:TOP) has a Total Assets of ₱5,339 Mil as of Mar. 2026. The total amount of assets as recorded on a company's balance sheet. View historical data on Top Line Business Development and its competitors.
Is Top Line Business Development's Total Assets too high?
Top Line Business Development's current Total Assets is ₱5,339 Mil. 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 Total Assets compare to CASY and WSM?
Top Line Business Development's Total Assets of ₱5,339 Mil 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 Total Assets for a Retail - Cyclical company?
A good Total Assets depends on the Retail - Cyclical industry context. However, Total Assets 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 Total Assets mean?
A high Total Assets can signal that a stock is expensive relative to its fundamentals. The total amount of assets as recorded on a company's balance sheet. View historical data on Top Line Business Development and its competitors. Top Line Business Development's current Total Assets is ₱5,339 Mil. 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 Total Assets of ₱5,339 Mil. The current Total Assets is ₱5,339 Mil. 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 Total Assets calculated?
Total Assets is calculated from a company's financial statements. For Top Line Business Development (PHS:TOP), the current Total Assets is ₱5,339 Mil 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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