Top line refers to gross sales/revenue earned by the company in a particular finance year. Top lines shows the performance of the company in a particular year.
On contrary, bottom line refers to the net income/profit earned by the company after deducting all the expenses, taxes and interest.
Both the figures i.e. Top line and Bottom line figures are important in accessing company performance in a particular period.
The above shows the top line and bottom line for a company
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