bottom line

American  

noun

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.

---

bottom line British  

noun

1. the last line of a financial statement that shows the net profit or loss of a company or organization

2. the final outcome of a process, discussion, etc

3. the most important or fundamental aspect of a situation

---

bottom line Cultural  

1. The last line in an audit, which shows profit or loss.

---

bottom line Idioms  

1. The ultimate result, the upshot; also, the main point or crucial factor. For example, The bottom line is that the chairman wants to dictate all of the board's decisions, or Whether or not he obeyed the law is the bottom line. This is an accounting term that refers to the earnings figures that appear on the bottom (last) line of a statement. It began to be transferred to other contexts in the mid-1900s.

---

Discover More

“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.

By extension, “bottom line” refers to the final, determining consideration in a decision.

Other Word Forms

• bottom-line adjective

Etymology

Origin of bottom line

First recorded in 1965–70

Example Sentences

A major debt restructuring, that gave a non-cash boost to the bottom line, and helped the company’s balance sheet, came at a huge cost to shareholders.

From MarketWatch • Apr. 12, 2026

While players want to improve their scores, golf courses want to improve their bottom line.

From The Wall Street Journal • Apr. 10, 2026

The letter raises the possibility that natural disasters or other emergencies could cut into LA28’s bottom line.

From Los Angeles Times • Apr. 9, 2026

The bottom line: Short-term interest rates appear to be too restrictive to the tune of about half a percentage point.

From MarketWatch • Apr. 8, 2026

The bottom line was that Bobby Moch was smart and he knew how to use his smarts.

From "The Boys in the Boat: Nine Americans and Their Epic Quest for Gold at the 1936 Berlin Olympics" by Daniel James Brown

Related Words

• cardinal
• critical
• crucial
• essential
• fundamental
• important
• indispensable