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Top Line and Bottom Line

The two sections of the income statement, or profit & loss (P&L) statement, of a company

Written by

CFI Team

Published July 24, 2023

Updated July 7, 2023

What are Top Line and Bottom Line?

The top line and bottom line are two sections of the income statement, or profit & loss (P&L) statement, of a certain company.

The top line item on the income statement refers to a company’s gross sales or total revenue and the bottom line, which is often listed at the end of the income statement, is the net income (also be referred to as net earnings or net profits) generated by the company after deducting the cost of goods sold (including direct labor and materials), general and administrative costs, depreciation and amortization charges, interests, and taxes.

The bottom line of a company is not carried over from one period to the next on the income statement from an accounting standpoint. At the end of the accounting year, upon the closing of all revenue and expense accounts, the net account balance, or the bottom line, is transferred to the retained earnings account.

The income statement, or profit & loss (P&L) statement, is one of the three most important financial statements used for reporting a company’s financial performance over a specific accounting period. It essentially focuses on the company’s revenues and expenses during a particular period.


The top line, which is part of the income statement of a company, refers to the gross sales or total revenue of the company.

The bottom line, which is the item that gets listed at the end of the income statement, is the net income generated by the company after deducting the operating expenses, depreciation, interest, and taxes.

If the ratio of the company’s earnings growth to revenue growth diverges a long way from “1” for a prolonged period, that should be a warning sign as its strategy to generate future profit growth is probably decaying.

Understanding the Top Line and Bottom Line Figures Net Income (or Bottom Line) = Gross Sales (or Top Line) – Total Expenses

Top-line and bottom-line figures are useful in determining the financial strength of a company; however, they are not interchangeable. While the bottom line describes how efficient a company is with its spending and operating costs, the top line does not take into consideration operating efficiencies and only indicates how effective a company is at generating sales.

Conversely, they can increase their bottom line through cost reduction – lowering the cost of materials, operating out of less expensive facilities, utilizing tax benefits, limiting the cost of capital, etc.

The most profitable companies typically experience both top-line and bottom-line growth simultaneously by earning more revenues (top line) and reducing their operating costs (bottom line). However, established companies might have flat sales or revenue during a particular period but are still able to boost their bottom line through cost-cutting measures.

A company like Apple might experience sluggish sales and, consequently, weaker top-line growth due to maturing products, lack of new products, and supply constraints. A fall in the top line will often feed through to the bottom line, leading to a smaller net profit.

Divergence between Top Line Growth and Bottom Line Growth

The divergence between earnings growth and revenue growth is quite common in companies, particularly mature companies, at least over short periods. Due to a sharp decline in input prices or strict cost control measures undertaken by companies, profits can grow much faster than revenues.

However, only a few companies are in the position that they can go on getting price increases over and above the inflation rate in their revenues year after year. There’s always a limit to how much profit even the most efficient company can squeeze out of any fixed amount of revenue.

Therefore, if a company’s revenue growth has been consistently falling behind its profit growth, its capacity to generate future profit growth will be in deep decay.

The same remains true if the profit growth is slower than the sales growth year after year. To put it differently, if the ratio of the company’s earnings growth to revenue growth diverges a long way from “1” for a prolonged (say five to seven years), it should be a warning sign as its strategy to generate future profit growth is probably decaying and looks doubtful. The value potential of the company’s strategies is just about spent, and there are problems around the corner if the ratio consistently diverges by a large margin.

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Top 10 Chrome Url Command Line Shortcuts (Full List Included) – Webnots

Google Chrome is a wonderful browser offering many hidden features like omnibox search, auto translate bar, video play controls and much more. Chrome also offers URL commands which can be directly entered in the address bar like a website address in the format chrome://command. These commands are very powerful and can be used as a shortcut to access the features quickly.

Top 10 Google Chrome URL Command Shortcuts 1. Access Chrome Settings

Syntax: chrome://settings

Normally, you can access the settings page through the menu icon. But you can simply access Chrome’s “Settings” page by entering the command “chrome://settings” in the address bar without going through the menu.

Chrome Settings URL Command

2. Check Version and Update

Syntax: chrome://chrome

Enter “chrome://chrome” to reach the “About” page of the Chrome browser. Basically you can check out the latest version of your Chrome and update it if it is not up to date. Chrome version also can be checked using URL “chrome://version“.

Chrome Version and Update Check Command

3. Check Browsing History

Syntax: chrome://history

Access browsing history with this URL command instead of going through the menu.

Chrome History Command

4. View Extensions

Syntax: chrome://extensions

View complete list of installed extensions on your Chrome browser.

Chrome Extensions Command

5. Check Flags for Experimental Features

Syntax: chrome://flags

This is URL command to see all experimental features offered by Chrome. As mentioned in the page use any of these features at your own risk.

Chrome Experimental Features

6. View Bookmarks

Chrome Bookmarks Command

7. Chrome Crash Report

Syntax: chrome://crashes

Chrome Crash Report Command

8. Chrome DNS Prefetch

Syntax: chrome://DNS

View host names for which Chrome will prefetch DNS.

Chrome DNS Command

9. View HTTP Cache Files

View HTTP Cache Status in Chrome

10. View Site’s Thumbnail

Syntax: chrome://thumbnails

View Site Thumbnails in Google Chrome

Bonus URL Command

Well, this is the one URL command you should probably remember. You can check the complete list of all Google Chrome URL commands using the following command.

Syntax: chrome://about or chrome://chrome-urls

List of Chrome URLs

Complete List of Shortcut URLs:

Below is a complete list of available Chrome URLs:

Chrome URLDescription

chrome://aboutList all Chrome URLs

chrome://accessibilityEnable native accessibility API support for web content like screen reader.

chrome://appcache-internalsShow location of Chrome cache instances

chrome://appsShow Google apps like Web Store, YouTube, Gmail, etc.

chrome://blob-internalsShow Binary Large Objects (blob) internal storage data.

chrome://bluetooth-internalsShow Bluetooth device details.

chrome://chromeGo to settings help to view version and update Chrome.

chrome://chrome-urlsShow list of Chrome command URLs

chrome://componentsList all components and option to check for update.

chrome://crashesView all previous crashes.

chrome://creditsList license and homepage details for all Chrome components.

chrome://device-logMonitor the available device details, you can add parameter to this URL to auto refresh and monitor the connected devices.

chrome://devicesView available devices connected in the network, you should login to your Google account to view devices.

chrome://dinoPlay T-rex dinosaur game displayed generally during no internet connection.

chrome://discardsDiscard any of the opened tab.

chrome://dnsShow DNS details that will be prefetched during startup.

chrome://extensionsView list of all installed extensions.

chrome://flagsShow all experimental features.

chrome://flashView Flash player plugin details.

chrome://gcm-internalsGoogle Cloud Messaging (GCM) monitoring.

chrome://gpuView details of Graphics Processing Unit (GPU).

chrome://helpView version and update Chrome.

chrome://histogramsHistorical status from startup of Chrome.

chrome://historyView all browsing history.

chrome://indexeddb-internalsShow indexedDB storage details.

chrome://inspectInspect with Chrome developer tools.

chrome://interventions-internalsControl preview allowed and blacklist.

chrome://invalidationsInvalidations debug information.

chrome://local-stateTechnical details of Chrome features and enabled state.

chrome://media-engagementMedia engagement settings and details.

chrome://media-internalsShow players, audio and video device details.

chrome://naclAbout Chrome Native Client (NaCl).

chrome://net-exportNetwork log export.

chrome://net-internalsShow all network events.

chrome://network-errorsList of all network errors shown in Chrome.

chrome://newtabOpen Chrome New Tab.

chrome://ntp-tiles-internalsView sites shown on Chrome New Tab Page (NTP).

chrome://omniboxTest Chrome omnibox search.

chrome://password-manager-internalsPassword manager logs.

chrome://policyView Chrome policies.

chrome://predictorsView auto complete and resource prefetch details.

chrome://printChrome print screen.

chrome://quota-internalsView statistics of usage and quota by viewed sites.

chrome://safe-browsingView safe browsing page details.

chrome://serviceworker-internalsDetails of service worker script.

chrome://settingsGo to Chrome settings page.

chrome://signin-internalsChrome signin details.

chrome://site-engagementDetails of engagement of all viewed sites.

chrome://suggestionsShow recommended suggestions.

chrome://supervised-user-internalsSupervised user account details.

chrome://sync-internalsSync details with your Google account, if summary is ready then account is in sync.

chrome://systemCheck system details like OS version, memory usage and installed Chrome extensions.

chrome://taskscheduler-internalsTask scheduler details.

chrome://termsGoogle Chrome terms of service.

chrome://thumbnailsView thumbnails of top sites shown in New Tab page.

chrome://tracingRecord tracing log.

chrome://translate-internalsLanguage translation settings.

chrome://usb-internalsTest USB device.

chrome://user-actionsList all user actions.

chrome://versionView Chrome version.

chrome://webrtc-internalsShow current Real Time Communications (RTC).

chrome://webrtc-logsReal Time Communications (RTC) logs.

chrome://memory-exhaust/Exhaust memory and show Aw! Snap! page.

chrome://quit/Close Chrome.

chrome://restart/Restart Chrome.

Note: Google adds and removes command URLs in every new version. Hence, some of the above listed commands may not work in the latest version and you will see a message “This site can’t be reached” with an error “ERR_INVALID_URL”. You can always use chrome://about to find the list of available URLs for your browser’s version.

Basic Line Chart With Customizable Axis And Tick Labels

Basic Line Chart With Customizable axis and tick labels

Following is an example of a basic line chart with customized axis and tick labels. We’ve already seen the configuration used to draw this chart in Google Charts Configuration Syntax chapter. So, let’s see the complete example.


We’ve added textStyle and titleTextStyle configurations to change default text styles.

var options = { textStyle: { color: '#01579b', fontSize: 20, fontName: 'Arial', bold: true, italic: true }, titleTextStyle: { color: '#01579b', fontSize: 16, fontName: 'Arial', bold: false, italic: true } }; Example


google.charts.load('current', {packages: ['corechart','line']}); function drawChart() { var data = new google.visualization.DataTable(); data.addColumn('string', 'Month'); data.addColumn('number', 'Tokyo'); data.addColumn('number', 'New York'); data.addColumn('number', 'Berlin'); data.addColumn('number', 'London'); data.addRows([ ['Jan', 7.0, -0.2, -0.9, 3.9], ['Feb', 6.9, 0.8, 0.6, 4.2], ['Mar', 9.5, 5.7, 3.5, 5.7], ['Apr', 14.5, 11.3, 8.4, 8.5], ['May', 18.2, 17.0, 13.5, 11.9], ['Jun', 21.5, 22.0, 17.0, 15.2], ['Jul', 25.2, 24.8, 18.6, 17.0], ['Aug', 26.5, 24.1, 17.9, 16.6], ['Sep', 23.3, 20.1, 14.3, 14.2], ['Oct', 18.3, 14.1, 9.0, 10.3], ['Nov', 13.9, 8.6, 3.9, 6.6], ['Dec', 9.6, 2.5, 1.0, 4.8] ]); var options = {'title' : 'Average Temperatures of Cities', hAxis: { title: 'Month', textStyle: { color: '#01579b', fontSize: 20, fontName: 'Arial', bold: true, italic: true }, titleTextStyle: { color: '#01579b', fontSize: 16, fontName: 'Arial', bold: false, italic: true } }, vAxis: { title: 'Temperature', textStyle: { color: '#1a237e', fontSize: 24, bold: true }, titleTextStyle: { color: '#1a237e', fontSize: 24, bold: true } }, 'width':550, 'height':400, colors: ['#a52714', '#0000ff', '#ff0000', '#00ff00'] }; var chart = new google.visualization.LineChart(document.getElementById('container')); chart.draw(data, options); } google.charts.setOnLoadCallback(drawChart); Result

Verify the result.



How To Upgrade Ubuntu From The Command Line

Ubuntu’s Update Manager makes it relatively easy to upgrade your installation to a new major release. The utility’s graphical interface guides you through a step-by-step wizard that should be easy to follow.

But there are times when you cannot use a graphical utility – for example, on servers you don’t have access to a graphical interface. In this case you are forced to use the command line to upgrade Ubuntu.

However, this is not the only scenario where this is useful. The command line interface usually lets you see more about what is going on. Most command line utilities output a lot of text while they work. Consequently, you might prefer this method if you want to see the details of the upgrade as it happens. You can also more easily spot potential errors if they arise.

do-release-upgrade Command Line Switch “-d”

The utility to upgrade Ubuntu from a previous version to an upgraded version is called do-release-upgrade. It’s actually a script written in the Python programming language.

Normally, the script will upgrade from one stable release (or LTS – Long-Term Support) to the next. For example, it might update Ubuntu 16.04 to Ubuntu 18.04. However, when a new LTS version appears, you cannot upgrade to it until its first point release. What this means is that if you’re currently using 16.04.5, you can’t upgrade to 18.04. You have to wait until 18.04.1 is launched. It’s recommended to actually wait for the first point release. The first new LTS release might still hide nasty bugs, but if you really need the new LTS, as soon as it comes out you can use a command line switch to force the utility to upgrade. So if 18.04 just came out, you can upgrade with




before 18.04.1 comes out. Otherwise, if 18.04.1 is already available, use the command without the switch:


do-release-upgrade How to Upgrade Ubuntu with do-release-upgrade Command

Before the upgrade it’s recommended that you temporarily disable any third-party repositories, such as PPAs or entries you added in “/etc/apt/sources.list” or “/etc/apt/sources.list.d/.” If you know you didn’t add any repositories from other providers except Ubuntu, you can, of course, skip this step.

Some packages from these repositories might interfere in unexpected ways with new packages from the next Ubuntu release. Afterwards, run sudo apt update to refresh package information. Then, use a command such as sudo apt autoremove nginx to remove programs you have installed from third-party providers.

If the do-release-upgrade command is not available on your system, install it with





It’s usually installed by default though.

Your software packages have to be up to date before upgrading to a new Ubuntu release. Update all packages on your system.


apt update



apt upgrade

Upgrading to Short-Term Support Ubuntu (Optional)

Even numbers, such as 18.04, indicate a long-term support release (LTS). Odd numbers, such as 19.04, indicate a development, short-term support release. If you’re currently on an LTS version and want to upgrade to the next LTS, skip the steps in this section. But if you’re currently on an LTS version, such as 18.04, and want to upgrade to 18.10 or 19.04 (whichever is the next available), edit this file:









Change Prompt=lts to Prompt=normal. Press Ctrl + X, then y followed by Enter to save the file.

If You’re Upgrading Your Local Computer

Although you can open a terminal emulator on your graphical desktop, this presents a problem. When the graphical server gets upgraded, it might get restarted. This would, in turn, make you lose your terminal session, so it’s better to log out from your graphical session. Afterward, press Alt + Ctrl + F2 or Alt + Ctrl + F3 and log in on the TTY console before starting the upgrade script below.

Start Ubuntu Upgrade

Simply start the upgrade script.



Now, carefully follow the steps in the wizard. They will be slightly different depending on your upgrade scenario. For example, when connected to an SSH session, you will get an extra step like the one in the following image.

In later steps you will almost certainly be asked what to do with configuration files that have changed in new package versions.

If you have changed the mentioned configuration file, you might want to type “N” to keep your changes. The same is true if your server provider has made changes to those files. This is something that you will have to investigate yourself. If you or your provider didn’t make any special changes, type “Y” to pull in the updated configuration file.


The upgrade process is not complicated, but complications may arise. It usually depends a lot on how “clean” your system is (no third-party repositories). After the upgrade utility finishes its job, all you have to do is reboot your machine. Normally, the script will give you the option to reboot, but if it doesn’t, you can just run:


systemctl reboot

or simply:



Provided you don’t run into any upgrade bugs or bugs with new software installed, everything will work perfectly once the machine is rebooted.

Alexandru Andrei

Fell in love with computers when he was four years old. 27 years later, the passion is still burning, fueling constant learning. Spends most of his time in terminal windows and SSH sessions, managing Linux desktops and servers.

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Linux Cli For Beginners, Or, Fear Not The Linux Command Line!

interface) that’s made to look and act somewhat like Windows and Mac.

tasks that are difficult or impossible with the GUI, and for tasks that you do a lot, such as launching the same applications everyday, it’s often faster. When you read about using the command line, which is often abbreviated to CLI for “command-line interface”, they usually mean typing commands into a terminal. This is a term leftover from the olden days of interfacing with mainframes via dumb terminals which had no processing power of their own; they were pretty much just monitors and keyboards. When we refer to a Linux terminal it’s a software application, and if you want to get technical it’s a terminal emulator.

So the first step is finding a terminal on your Linux system, and I haven’t seen a Linux distribution yet that didn’t include several by default. On KDE look in your start menus for Konsole, and on Gnome look for Terminal or Gnome-Terminal. There are dozens of different terminals: xterm, aterm, rxvt, eterm, and many more. Apparently Linux geeks love terminals.

Wading through all those menus to launch our terminal is tedious, so our first step in learning mighty command-line powers is a fast keyboard shortcut for opening a “run command” dialog. This way we can quickly type in the name of an application to start it. Press the Alt and F2 keys at the same time, and on KDE you see something like Figure 1. Gnome calls it “run application” and it looks similar, with one very nice addition– an alphabetical graphical menu to browse. On KDE type in konsole and press Run, and in Gnome type terminal or gnome-terminal and press Run. Lo and behold, your shiny terminal opens before you, just like Figure 2 shows.

What you see displayed in the terminal is the command prompt, in this example carla@xena:~$. This tells you the name of the user, the name of their computer, ~ means the current directory is Carla’s home directory, and $ means ordinary, unprivileged user. When you see # that means all-powerful root user.

called locate. It’s a very fast way of finding files on your system.

somewhere in the name.

the command line. Type:

$ locate tiger

get the computer to do that work for me?

So what if I try:

$ locate squirrel


specific file in that mess looks way too hard.

The locate command depends on a database of every filename on your system, and most Linux distributions automatically update this database daily. It doesn’t hurt to update it manually just to make sure, using the updatedb command. You need root powers to do this, which on Ubuntu you get with the sudo command:

$ sudo updatedb

It can take a few minutes, so be patient.

Pipes to the rescue

many squirrel pictures as I do, try searching for files containing “cat”:

Remember, q will get you out of less and back to the command prompt.

useful command Linux offers.

lines matching a particular pattern.



the name. Now I know exactly where the file is.

Counting lines

files with “cat” in the name are programs.

in the name:

wc (word count) program:

words and characters.

How many do you have?

GIMP: From Novice to Professional.

This article was first published on chúng tôi

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Get A Second Phone Number Without Buying A Whole New Line

Most of us only have one phone number, and we probably don’t want to share that one number with everyone. A disposable second number is awfully useful for one-time Craigslist conversations, or the early stages of online dating. Or perhaps you’re starting your own business and need a separate work number. If you want a way to separate your calls without shelling out an extra $30 a month for a second line, there are a few apps and services that can give you an additional number on the cheap.

Churn through temporary numbers with Burner

When you don’t want to risk spam and harassment on your real phone number, disposable numbers can be a godsend. Assign yourself a random phone number, give it out to people for one-time use, then delete it and grab another number whenever you feel the need. Burner is an app available for iOS and Android that allows you to pick a number from any area code you desire, and whenever someone calls it, Burner will forward them to your phone. You can even install extensions that block robocalls, save voicemails to Dropbox, or make your own text-message auto-reply bots, making it pretty powerful.

All this does come at a small cost, though it’s much lower than paying for another line with your carrier. Burner offers a 7-day free trial, after which you’ll need to pay $4.99 per month for one line, or $14.99 per month for three lines (with small discounts for paying a year’s subscription up front). With those plans you get unlimited calls and texts, plus the ability to swap your number out once per month, which should be enough to keep annoying people off your tail. If you prefer not to pay monthly, you can buy credits and get prepaid minutes as well.

Burner is far from the only app of its kind, and if you prefer something a bit more privacy-focused, Hushed offers a similar service for $3.99 a month. It doesn’t have as many features as Burner, but it does offer encrypted messages you can set to self-destruct, if that’s more your style.

Create a forwarding number with Google Voice

For a more permanent secondary number you can use with your existing phone, Google Voice is your best bet. This free service has been around for over 10 years now, and while it’s only received a few incremental improvements since then, it still gives you a lot of bang for your buck.

Get another line for cheap with FreedomPop

No, not this kind of freedom pop. Nick Torontali via Unsplash

If you want to use two phones rather than merely two numbers, you’ll actually need another line with its own SIM card. You could obviously pay for a second line with your existing carrier, but if you’re trying to keep costs down, check out FreedomPop. It’s an AT&T-based cell phone carrier with a free service tier (well, technically it’ll cost you a few bucks to get started, but there are no monthly fees). You’ll get 200 minutes of talk, 500 texts, and 200MB of data per month—with some caveats.

The voice calling is technically VoIP (voice-over-internet protocol), which means it uses data to make calls—like Skype and other apps do. That means you’ll have to use FreedomPop’s app for calls and texts, rather than the built-in apps on your phone. Those calls don’t count toward your 200MB of data, but they do use up your allotted minutes and texts. You can also use Google Voice in tandem with FreedomPop to make free calls over Wi-Fi, if you don’t like the FreedomPop app.

When you first sign up for FreedomPop, you’ll pay 1 cent for an LTE SIM card they send you in the mail. Pop that into your phone, and configure your phone’s APN settings using these instructions from FreedomPop. Here’s the tricky part: your account will be, by default, signed up for two 30-day trials for different portions of FreedomPop’s premium service: one for your main plan, and one for some premium add-on services they offer. Once those trials are up, they’ll charge you—so when you receive your SIM card (not beforehand), you’ll want to log into your account and downgrade these trials to the actual free plan. This requires having a small account balance, so the process works like this:

It’s a bit tricky, but that’s the price you pay for free. You can read more about this process, and how to get the most out of FreedomPop, in this thorough and frequently updated guide. It may seem overwhelming, but don’t worry, it’s not as scary as it looks—I’ve used FreedomPop on my testing phone for months, and with minimal attention to my account, I’ve never incurred any charges. Sure, it’s a bit more work than a typical line, but for the price, you (literally) can’t beat it.

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