| 1. | the last line of a financial statement, used for showing net profit or loss. |
| 2. | net profit or loss. |
| 3. | the deciding or crucial factor. |
| 4. | the ultimate result; outcome. |
The last line in an audit, which shows profit or loss.
Note: By extension, “bottom line” refers to the final, determining consideration in a decision.
Note: “Bottom line” also has a derogatory implication when it refers to those people whose attention to the bottom line prevents them from recognizing the value of anything else.