The top line refers to the sales or the revenues of a company which is the total income generated during a particular period. The bottom line is the net profit of the company which is after all operating expenses, depreciation, interest and taxes. The bottom line is what the company actually generates for shareholders.

The top line refers to a company's revenues or gross sales. Therefore, when a company has "topline growth," the company is experiencing an increase in gross sales or revenues.

The bottom line is a company's 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.

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