When people talk about the “bottom line,” they simply mean the final profit a company makes after paying all its expenses. It’s the last line on the income statement and shows whether the business is earning money or losing money. A positive bottom line means profit, while a negative one means loss. People also use the phrase in daily life to mean the main conclusion or the most important point.
Understanding the bottom line also helps you read financial statements better ; something I explain clearly in my Master Blaster of Annual Report Analysis course
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