Bottom Line refers to a company’s net profit after all expenses, taxes, and costs are deducted—the final figure in the income statement.
The Bottom Line represents the actual profit a company earns, often called Net Income or Net Profit. It appears at the bottom of the income statement, which is why it is called the “bottom line.”
It is a key indicator of a company’s financial performance and profitability.
👉 Bottom Line = Total Revenue – Total Expenses (including taxes & interest)
👉 A company may have high revenue (top line) but low bottom line due to high expenses
"A company earns ₹10 crore revenue and has ₹8 crore expenses: 👉 Bottom Line = ₹2 crore profit"