Inspired by Elkington's (1997) concept of Triple Bottom Line (TBL), this study was carried out with the aim to formulate a holistic concept of managerial performance. Even though TBL is much better than the traditional financial measurement, for a theistic-spiritualist, it is still a partial and secular way of doing business. Based on that reason, TBL needs to be deconstructed. By making use of the concept of taqwa as lenses, the study attempts to deconstruct TBL and reformulate it as a new concept of managerial performance. Taqwa is a concept of an ultimate spiritual achievement of human being that is indicated by a feeling of union with God, people and nature, as well as awareness of obeying the divine will. The results of the study exhibit that managerial performance is ideally concerned with not only profit, planet and people, but also prophet and God. The concept called as Pentuple Bottom Line (PBL), in essence, stimulates the presence of the human's ultimate consciousness to be united with God.