The top line and bottom line are two important figures on a companys income statement. The top line refers to a companys gross revenue or total sales before subtracting any operational costs. On the other hand, the bottom line refers to a companys net income, profit, earnings per share (EPS), or earnings after all expenses have been deducted from revenues. These expenses include interest charges paid on loans, general and administrative costs, and income taxes. The bottom line is how much profit a business has left over after all expenses are considered. The top line and bottom line are both useful in determining the financial strength of a company, but they are not interchangeable. The bottom line describes how efficient a company is with its spending and managing its operating costs, while the top line only indicates how effective a company is at generating sales and revenue and does not take into consideration operating efficiencies which could have a dramatic impact on the bottom line.