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 Cash Flow Statement
Financials in millions PHP. Fiscal year is January - December.
Millions PHP. Fiscal year is Jan - Dec.
Operating Activities
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 |
Net Income | 167.17 | 120.22 | 99.46 | 78.21 | 61.84 | 61.31 |
Depreciation & Amortization | 64.97 | 51.7 | 37.01 | 15.95 | 14.47 | 8.16 |
Other Amortization | 0.25 | 0.15 | 0.07 | - | - | - |
Loss (Gain) From Sale of Assets | -28.75 | -42.42 | -20.6 | -0.75 | - | - |
Other Operating Activities | 253.64 | 161.46 | 118.78 | 93.51 | 46.14 | 51.47 |
Change in Accounts Receivable | 280.02 | 33.43 | -109.81 | -162.05 | 103.08 | -222.41 |
Change in Inventory | -619.93 | -95.68 | 2.03 | -103.07 | -4.32 | 0.29 |
Change in Accounts Payable | 101.84 | 8.44 | 14.34 | 13.07 | -3.62 | -55.24 |
Change in Other Net Operating Assets | -259.04 | -760.26 | -145.62 | -334.98 | -201.15 | 0.95 |
Operating Cash Flow | -39.84 | -522.98 | -4.35 | -400.12 | 16.43 | -155.46 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
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 |
Capital Expenditures | -339.71 | -284.83 | -134.48 | -545.49 | -98.65 | -268.83 |
Sale of Property, Plant & Equipment | 38 | 38 | 73 | - | - | - |
Cash Acquisitions | - | - | - | - | 350 | - |
Divestitures | - | - | - | 140.57 | - | - |
Sale (Purchase) of Intangibles | -14.37 | -13.87 | -0.43 | -0.22 | -0.38 | - |
Other Investing Activities | -34.22 | -509.47 | -434.63 | -510.98 | -224.84 | -31.81 |
Investing Cash Flow | -350.3 | -770.18 | -496.54 | -916.13 | 26.13 | -300.63 |
Financing Activities
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 |
Long-Term Debt Issued | - | 5,226 | 1,839 | 1,516 | 1,991 | 853.17 |
Long-Term Debt Repaid | - | -4,279 | -1,244 | -926.9 | -1,505 | -371.92 |
Net Debt Issued (Repaid) | 1,265 | 947.75 | 595.1 | 588.71 | 485.48 | 481.25 |
Issuance of Common Stock | 1,544 | 666.02 | 0 | - | 92 | - |
Common Dividends Paid | -24.42 | -56.93 | - | - | - | - |
Other Financing Activities | -278 | -199.27 | -45.44 | 192.27 | -4.64 | 8.38 |
Financing Cash Flow | 2,506 | 1,358 | 549.66 | 780.98 | 572.85 | 489.63 |
Net Cash Flow
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 |
Miscellaneous Cash Flow Adjustments | -0 | -0 | - | - | - | - |
Net Cash Flow | 2,116 | 64.41 | 48.77 | -535.27 | 615.41 | 33.54 |
Free Cash Flow
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 |
Free Cash Flow | -379.56 | -807.81 | -138.83 | -945.62 | -82.23 | -424.29 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -6.27% | -19.28% | -4.12% | -32.88% | -3.79% | -32.83% |
Free Cash Flow Per Share | -0.04 | -0.08 | -0.02 | -0.30 | -0.03 | -0.27 |
Levered Free Cash Flow | -639.4 | -1,528 | -689.54 | -619.39 | - | - |
Unlevered Free Cash Flow | -507.71 | -1,419 | -611.34 | -565.69 | - | - |
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 |
Cash Interest Paid | 238.06 | 164.11 | 117.19 | 84.07 | 54.12 | 33.29 |
Cash Income Tax Paid | 61.09 | 60.33 | 40.2 | 14.88 | 30.09 | 7.04 |
Change in Working Capital | -497.12 | -814.08 | -239.07 | -587.04 | -106.02 | -276.4 |