Top line

Top line refers to the revenue line item in the income statement. The name comes from the positioning of revenue in the first or “top” line of the income statement. Organizations sometimes refer to actions taken to increase their revenues as “top line” growth. By comparison, the bottom line refers to the net profits generated by a business; the name is derived from the positioning of the net profit line at the bottom of the income statement.

Related Courses

The Interpretation of Financial Statements