"A reference to sales or revenue. This term refers to the fact that revenue is the top line appearing on a company's income statement."
http://www.investopedia.com/terms/t/topline.asp"sales or revenues."
http://www.winninginvesting.com/stock_market_..."The total revenue of a company. Its called the top line because the first or top line on an income statement is revenue."
http://www.investordictionary.com/definition/..."A company's bottom line is its net income, or the "bottom" figure on a company's income statement. More specifically, it's a company's income after all expenses have been deducted from revenues. These expenses include interest charges paid on loans, general and administrative costs and income taxes. A company's bottom line can also be referred to as net earnings or net profits.
The top line refers to a company's gross sales or revenues. Therefore, when people comment on a company's "top line growth" they are making reference to an increase in gross sales or revenues.
Both these figures are useful in determining the financial strength of a company, but they are not interchangeable. Bottom line describes how efficient a company is with its spending and operating costs and how effectively it has been controlling total costs. Top line, on the other hand, only indicates how effective a company is at generating sales and does not take into consideration operating efficiencies which could have a dramatic impact on the bottom line."
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Our successful Winning in Europe
program (see Group Strategy) aims to accelerate top-line
growth in the region with focus on key accounts and own
retail.
http://www.adidas-group.com/en/investor/repor...Unser erfolgreiches Programm
Winning in Europe (siehe Konzernstrategie) zielt darauf ab,
mit Fokus auf Key Accounts und eigene Einzelhandelsaktivitäten
das Umsatzwachstum in der Region zu beschleunigen.
http://www.adidas-group.com/de/investor/repor...