The final result, output, or outcome a process/ event, or a decision relating to the same. For example, the bottom line of the board meeting revolved around cutting cost. In another context, bottom line may also denote the most important point/ factor or the main idea, conclusion, or finding in a discussion, report, analysis, etc. For example, the bottom line is that pollution increased at a fast pace.

In accounting, bottom line refers to the last line of an audit, i.e., an entity’s profit or loss (net profit/ loss on the income statement).