What is the top line of sales?

The top line is a pure gross sales number showing how much revenue the company brought in for a given period. As such, it does not subtract expenses, such as the cost of goods sold (COGS), incurred by the company to manufacture its goods. It does not show any reductions for discounts or returns.



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EBITDA and revenue are both valuable metrics used to calculate business performance. The primary difference between EBITDA and revenue is that EBITDA is a company's total income minus operating expenses. On the other hand, revenue is a company's total income before deducting any expenses.

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Noun If our flight is late, we will miss our connection. That's the bottom line. A student with special needs can stress a school's budget, but the bottom line is that the state must provide for the child's education. How will these changes affect our bottom line?

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