The bottom line of a company is an important factor in stock trading. It can refer to a company's net earnings or earnings per share (EPS) in various contexts.

The bottom line of a company is the total profit made on an income statement minus all losses incurred, including the cost of goods, tax, and debt interest payments. When discussing earnings per share (EPS), the figure is divided by the number of outstanding shares in the company.

The term "bottom line" refers to the position of net income in a company's earnings report: it is at the bottom. In this regard, it differs from a company's top-line or revenue figures.

In stock trading, the term "bottom line" typically refers to a company's net income or profit, which is the final figure on its income statement. It is called the bottom line because it appears at the bottom of the statement and reflects the company's overall financial performance after accounting for all expenses, taxes, and other financial obligations.

For investors and traders, paying attention to a company's bottom line is crucial as it provides a clear picture of its profitability. A positive bottom line indicates that the company is making a profit, while a negative bottom line suggests a net loss. Analyzing the bottom line is part of fundamental analysis, where investors assess a company's financial health and stability before making investment decisions.

In summary, the bottom line in stock trading refers to a company's net income, serving as a key indicator of its financial success or challenges.