The bottom line refers to a company's net income or profits after deducting all expenses from revenues. Expenses include interest, general/administrative costs, and taxes. The top line refers to a company's gross sales or revenues before accounting for any costs. For a company to be successful, it needs to grow both its top line (increase revenues) and bottom line (reduce operating costs) simultaneously. Proper spending, cost control, teamwork and putting people first can help a company achieve growth in both its top and bottom lines.