SECURITIES AND EXCHANGE COMMISSIONSEC FORM 17-Q

QUARTERLY REPORT PURSUANT TO SECTION 17 OF THE SECURITIES
REGULATION CODE AND SRC RULE 17(2)(b) THEREUNDER

1. For the quarterly period ended

Sep 30, 2026

2. SEC Identification Number

CS201330638

3. BIR Tax Identification No.

439-462-061

4. Exact name of issuer as specified in its charter

Top Line Business Development Corp.

5. Province, country or other jurisdiction of incorporation or organization

Cebu, Philippines

6. Industry Classification Code(SEC Use Only)

7. Address of principal office

19Floor, Latitude Corporate Center, Mindanao Avenue, Cebu Business Park,Brgy. Luz, Cebu City Postal Code 6000

8. Issuer's telephone number, including area code

032-5056058

9. Former name or former address, and former fiscal year, if changed since last report

N/A

10. Securities registered pursuant to Sections 8 and 12 of the SRC or Sections 4 and 8 of the RSA

Title of Each Class	Number of Shares of Common Stock Outstanding and Amount of Debt Outstanding
Common Shares	10,742,193,000
Series A-1 Preferred Shares	10,856,140
Series A-2 Preferred Shares	4,143,860

11. Are any or all of registrant's securities listed on a Stock Exchange?

Yes

No

If yes, state the name of such stock exchange and the classes of securities listed therein:

Philippine Stock Exchange - common and preferred

12. Indicate by check mark whether the registrant:

(a) has filed all reports required to be filed by Section 17 of the SRC and SRC Rule 17 thereunder or Sections 11 of the RSA and RSA Rule 11(a)-1 thereunder, and Sections 26 and 141 of the Corporation Code of the Philippines, during the preceding twelve (12) months (or for such shorter period that the registrant was required to file such reports)

Yes

No

(b) has been subject to such filing requirements for the past ninety (90) days

Yes

No

The Exchange does not warrant and holds no responsibility for the veracity of the facts and representations contained in all corporate disclosures, including financial reports. All data contained herein are prepared and submitted by the disclosing party to the Exchange, and are disseminated solely for purposes of information. Any questions on the data contained herein should be addressed directly to the Corporate Information Officer of the disclosing party.

Top Line Business Development Corp.TOP

PSE Disclosure Form 17-2 - Quarterly Report References: SRC Rule 17 and
Sections 17.2 and 17.8 of the Revised Disclosure Rules

For the period ended	Sep 30, 2026
Currency (indicate units, if applicable)	PHP

Balance Sheet

	Period Ended	Fiscal Year Ended (Audited)
	Sep 30, 2026	Dec 31, 2025
Current Assets	5,133,597,544	3,548,727,927
Total Assets	6,733,501,903	5,026,371,561
Current Liabilities	2,477,715,802	2,517,558,402
Total Liabilities	3,427,621,625	3,348,372,724
Retained Earnings/(Deficit)	305,090,062	182,959,135
Stockholders' Equity	3,305,880,278	1,677,998,837
Stockholders' Equity - Parent	3,241,225,123	1,675,839,315
Book Value per Share	0.31	0.16

Income Statement

	Current Year (3 Months)	Previous Year (3 Months)	Current Year-To-Date	Previous Year-To-Date
Gross Revenue	2,583,261,865	1,119,748,894	6,418,748,753	3,094,386,142
Gross Expense	2,459,470,813	1,066,642,275	6,082,923,319	2,936,243,316
Non-Operating Income	32,830,821	33,909,232	100,295,178	107,225,579
Non-Operating Expense	63,237,783	42,614,100	176,673,646	119,339,518
Income/(Loss) Before Tax	93,384,090	44,401,751	259,446,966	146,028,887
Income Tax Expense	22,322,341	11,083,940	65,227,884	36,454,500
Net Income/(Loss) After Tax	71,061,749	33,317,811	194,219,082	109,574,387
Net Income Attributable to Parent Equity Holder	70,431,516	33,315,885	193,598,447	109,529,156
Earnings/(Loss) Per Share (Basic)	0.01	0	0.02	0.01
Earnings/(Loss) Per Share (Diluted)	0.01	0	0.02	0.01

	Current Year (Trailing 12 months)	Previous Year (Trailing 12 months)
Earnings/(Loss) Per Share (Basic)	0.02	0.01
Earnings/(Loss) Per Share (Diluted)	0.02	0.01

Other Relevant Information
None