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A company's ****bottom line**** is its net income, or the "bottom" figure on a company's income statement.
More specifically, the bottom line is a company's income after all expenses have been deducted from revenues. These expenses include interest charges paid on loans, general and administrative costs and income taxes. A company's bottom line can also be referred to as net earnings or net profits.
The top line refers to a company's gross sales or revenues. Therefore, when people comment on a company's "top-line growth", they are making reference to an increase in gross sales or revenues.
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http://www.nationnews.com/articles/view/dont-focus-only-on-t...http://www.investopedia.com/ask/answers/149.asp