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Investopedia explains 'Top Line'
While there are number of different business models that have proved to be successful, every company is faced with the two simple goals of:
1. Growing revenues, or generating top-line growth 2. Growing net income, or generating bottom-line growth.
Part of the reason why the term is used so often is that it clarifies minor nuances between the sources of revenue, whether it's from selling a product, collecting interest or servicing an account. "Top-line" is broad enough to include all of the company revenues into one category prior to calculating other income statement metrics such as operating profit and net income.
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