In business, the "bottom line" is the net profit or loss a company has incurred, symbolizing the financial outcome after factoring in all expenses, taxes, and deductions from generated revenue. Metaphorically, it denotes the ultimate result or conclusion of a situation or decision. A positive bottom line signifies profitability, while a negative bottom line indicates a financial loss. Companies prioritize effective management to enhance their bottom line, aiming for financial success and sustainability.