Top Line Business Development Corp. (PSE:TOP)
Philippines · Delayed Price · Currency is PHP 1.700
-0.030 (-1.73%)
At close: Aug 28, 2026
PSE:TOP Balance Sheet
Financials in millions PHP. Fiscal year is January - December.
Millions PHP. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash & Equivalents | 2,356 | 237.01 | 172.61 | 123.84 | 659.11 | - |
Cash & Short-Term Investments | 2,356 | 237.01 | 172.61 | 123.84 | 659.11 | - |
Cash Growth | 880.94% | 37.31% | 39.38% | -81.21% | - | - |
Accounts Receivable | 147.34 | 309.79 | 348.16 | 297.78 | 150.43 | - |
Other Receivables | 857.91 | 1,164 | 608.09 | 118.21 | 490.3 | - |
Receivables | 1,005 | 1,474 | 956.25 | 415.98 | 640.73 | - |
Inventory | 855.54 | 201.5 | 104.56 | 106.59 | 4.32 | - |
Prepaid Expenses | 18.66 | 3.94 | 17.33 | 3.84 | 21.13 | - |
Other Current Assets | 1,524 | 1,632 | 858.46 | 726.33 | 409.15 | - |
Total Current Assets | 5,759 | 3,549 | 2,109 | 1,377 | 1,734 | - |
Property, Plant & Equipment | 1,522 | 1,454 | 976.38 | 910.47 | 448.4 | - |
Long-Term Investments | 3.49 | 3.49 | 3.22 | 2.22 | 2.32 | - |
Other Intangible Assets | 2.29 | 1.36 | 0.89 | 0.53 | 1.6 | - |
Long-Term Deferred Tax Assets | 14.26 | 13.77 | 5.42 | - | 0.18 | - |
Other Long-Term Assets | 9.29 | 5.37 | 5.24 | 1.24 | 1.38 | - |
Total Assets | 7,311 | 5,026 | 3,100 | 2,291 | 2,188 | - |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Accounts Payable | 2.92 | 43.52 | 15.69 | 22.5 | 11.32 | - |
Accrued Expenses | 12.49 | 11.19 | 13.86 | 3.49 | 2.11 | - |
Current Portion of Long-Term Debt | 3,009 | 2,438 | 1,736 | 1,239 | 1,083 | - |
Current Portion of Leases | 13.74 | 13.5 | 0.7 | - | 2.09 | - |
Current Income Taxes Payable | 15.39 | 7.75 | 18.6 | 19.35 | 8.37 | - |
Current Unearned Revenue | 12.88 | 0.04 | - | - | - | - |
Other Current Liabilities | 133.23 | 3.97 | 18.22 | - | - | - |
Total Current Liabilities | 3,200 | 2,518 | 1,803 | 1,285 | 1,107 | - |
Long-Term Debt | 578.67 | 566.5 | 307.71 | 195.91 | 222 | - |
Long-Term Leases | 250.82 | 257.64 | 7.14 | - | 22.46 | - |
Pension & Post-Retirement Benefits | 6.58 | 6.67 | - | - | - | - |
Other Long-Term Liabilities | - | - | - | - | 441.16 | - |
Total Liabilities | 4,036 | 3,348 | 2,118 | 1,481 | 1,792 | - |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Common Stock | 1,074 | 1,074 | 859.38 | 250 | 250 | - |
Additional Paid-In Capital | 402.14 | 402.14 | - | - | - | - |
Retained Earnings | 269.39 | 186.07 | 121.53 | 193.95 | 137.39 | - |
Comprehensive Income & Other | 1.05 | 16.52 | 0.85 | 367.5 | - | - |
Total Common Equity | 1,747 | 1,679 | 981.75 | 811.45 | 387.39 | - |
Minority Interest | 64.08 | -0.95 | 0.59 | -1.14 | 8.73 | - |
Shareholders' Equity | 3,275 | 1,678 | 982.34 | 810.3 | 396.12 | - |
Total Liabilities & Equity | 7,311 | 5,026 | 3,100 | 2,291 | 2,188 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Total Debt | 3,852 | 3,275 | 2,052 | 1,435 | 1,329 | - |
Net Cash (Debt) | -1,496 | -3,038 | -1,879 | -1,312 | -670.13 | - |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -0.14 | -0.30 | -0.26 | -0.42 | -0.21 | - |
Filing Date Shares Outstanding | 10,742 | 10,742 | 10,742 | 8,594 | 3,125 | 1,580 |
Total Common Shares Outstanding | 10,742 | 10,742 | 10,742 | 2,500 | 3,125 | 1,580 |
Working Capital | 2,560 | 1,031 | 306.05 | 91.75 | 627.86 | - |
Book Value Per Share | 0.16 | 0.16 | 0.09 | 0.32 | 0.15 | - |
Tangible Book Value | 1,745 | 1,678 | 980.86 | 810.91 | 385.79 | - |
Tangible Book Value Per Share | 0.16 | 0.16 | 0.09 | 0.32 | 0.15 | - |
Land | - | - | - | 1.17 | - | - |
Buildings | 8.04 | 7.94 | 36.28 | 77.53 | 54.85 | - |
Machinery | 239.4 | 229.16 | 142.41 | 108.6 | 103.92 | - |
Construction In Progress | 347.1 | 249.62 | 144.71 | 714.08 | 285.08 | - |
Leasehold Improvements | 120.82 | 120.82 | 27.65 | 27.52 | 10.66 | - |