Normal distribution with the same average and spread
FY ended Dec 31, 2025 · figures in Php except per-share rows
| Item | Current | Previous |
|---|---|---|
| Current assets | 3,548,727,927 | 2,109,203,907 |
| Total assets | 5,026,371,561 | 3,100,350,007 |
| Current liabilities | 2,517,558,403 | 1,803,156,976 |
| Total liabilities | 3,348,372,725 | 2,118,008,902 |
| Retained earnings/(deficit) | 186,068,411 | 121,527,883 |
| Stockholders' equity | 1,677,998,836 | 982,341,105 |
| Stockholders' equity (parent) | 1,675,839,315 | 981,753,183 |
| Book value per share | ₱0.16 | ₱0.14 |
| Item | Current | Previous |
|---|---|---|
| Gross revenue | 4,190,048,319(+24.2%) | 3,374,114,911 |
| Gross expense | 3,993,956,194 | 3,222,613,346 |
| Income/(loss) before tax | 161,345,771 | 133,318,446 |
| Net income/(loss) after tax | 120,288,536(+21.0%) | 99,438,831 |
| Net income/(loss), parent | 120,219,886 | 99,456,299 |
| EPS (basic) | ₱0.01 | ₱0.01 |
| EPS (diluted) | ₱0.01 | ₱0.01 |
Top Line Business Development Corporation (TOP), was registered with the Securities and Exchange Commission (SEC) on July 12, 2013. TOP primarily engages in commercial fuel trading, serving industrial accounts across various sectors in Cebu, including marine and land transportation, construction, mining, and agriculture.
TOP began its commercial fuel trading operations in 2017, which has been its core revenue driver for the Company. This segment caters to customers with requirements of above 4,000 liters per order in transportation, construction, shipping, and mining, among others. Its commercial fuel trading operations are backed by a fleet of 22 tanker trucks. The Company is currently focused on its vertically integrated liquid fuels business, targeting the underserved Central Visayas region. The Company has two subsidiaries, Light Fuels Corporation, and Topline Logistics and Development Corporation.
Average % return by calendar month, up to 2 yearsof history. Only a few years back each month, so this is descriptive color, not a predictable “month effect.”
Top Line Business Development Corp. (PSE: TOP) last traded at ₱1.67, down 1.18% on the day, as of Sep 10, 2026. Prices on this page are delayed or end-of-day, not real time.
Top Line Business Development Corp. trades on the Philippine Stock Exchange under the ticker symbol TOP.
TOP is listed in the Industrial sector of the Philippine Stock Exchange, where it ranks #26 of 74 by market capitalization. Across the whole exchange it is #85 of 282, at ₱18.2B.
TOP has traded between ₱1.24 and ₱1.95 over the past 52 weeks. It is currently 14.4% below that high.
TOP's annualized volatility over the past year is 43.8%, which PSEye classifies as elevated against other PSE-listed stocks. Higher volatility means bigger day-to-day price swings in either direction, not necessarily a worse outcome. See the Analytics panel above for the full risk profile.
TOP trades at a price-to-earnings ratio of 167.0 and a price-to-book of 10.44, based on basic earnings per share from its latest annual filing (fiscal year ended Dec 31, 2025). Annual figures can be up to a year old, so this is not a trailing-twelve-month multiple.
PSEye doesn't label any stock overvalued or undervalued. TOP currently trades at a P/E of 167.0 and a P/B of 10.44, but whether that's cheap or expensive depends on the sector, growth prospects, and what comparable companies trade at, none of which a ratio alone can tell you. For comparison, Industrial peers with a computable ratio trade at a sector median P/E of 9.1 and a sector median P/B of 1.02 (45 peers). The Sector peers panel above lists 10 similarly-sized Industrial companies to compare against directly.
PSEye has no cash dividend on record for TOP in roughly the last two years. That is a statement about the corporate actions published on PSE Edge over that window, not a guarantee the company has never paid or will not pay one.
In its latest annual filing (fiscal year ended Dec 31, 2025), TOP's revenue grew 24.2% and net income grew 21.0% versus the prior fiscal year. That's one year-over-year comparison, not a multi-year trend, so check the Balance sheet & income statement panel above for the full figures before drawing a conclusion.
PSEye doesn't rate stocks as good or bad buys. What this page can tell you is factual: where TOP ranks by market cap (#85 of 282 on the exchange), its price history, valuation ratios, dividend record and recent company disclosures, all shown above. Whether that adds up to a good stock depends on your own criteria, and is worth researching beyond any single page, including this one.
PSEye is a data tracker, not a financial advisor, so it can't tell you whether to invest in TOP or any other stock. The price, valuation, dividend and disclosure data on this page is meant to help you do your own research. Consider your own goals, risk tolerance and time horizon, and consult a licensed financial advisor before making an investment decision. If you're weighing a fixed, regular investment instead of a single lump sum, PSEye's DCA calculator shows how that strategy would have performed historically.
To buy TOP shares, open an account with a PSE-accredited stockbroker (most Philippine banks and several standalone brokers offer online trading accounts), fund it, and place a buy order using the ticker symbol TOP. A completed trade typically settles two trading days later (T+2). PSEye doesn't process trades or recommend a specific broker.
Delayed/EOD data, not real-time. Figures are statistics on past closing prices, not a forecast.