The top line is a reference to gross figures reported by a company, such as sales or revenue. It is called the top line because it is displayed at the very top of a company's income statement, and is reserved for the reporting of gross sales or revenue. A company that increases its revenue or sales is said to be generating top-line growth. The opposite of the top line is the bottom line.

The importance of the top line is that it reflects a company's ability to sell its goods or services as well as indicates if a company is growing from one period to the next.