Top line vs bottom line: Top line is your total income from all the different income sources, like your Shopify store, Amazon, Retail, etc. Subtract your inventory cost, also known as the cost of goods sold (COGS), from the top line, resulting in gross profit which can also be said as the middle line. Then subtract other expenses like marketing, salaries, rent, etc and you get net profit, which is the Bottom line. And there you have it, The difference between Top and Bottom Line. I help hundreds