Bottom Line in Finance

In finance, the 'bottom line' refers to a company’s key metrics, such as earnings, profits, net profit, and earnings per share (EPS). It represents the final measure of a company's financial performance. Any action that affects a company’s profitability, either positively or negatively, is also referred to as impacting the bottom line. The term “bottom line” comes from the fact that these critical figures are typically found at the bottom of a financial statement, signifying the final outcome of the company's financial activities.