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it means a number on top of the divide line.
operating income divide by top line
If you mean "altitude", and by that you mean the height of the top of the triangle above its base, then draw a line from the top of the triangle to the base, at right angles to the base, and measure that line. Alternately, the height of a triangle above its base is twice the area divided by the base length.
In traditional Western music notation, the fifth line is at the top of the staff. The staff consists of five lines and four spaces, with the lines representing pitches. The bottom line is typically the first line from the bottom, and the top line is the fifth line from the bottom.
In simple terms Top Line is Sales and Bottom Line is revenue or profit in IT industry or with respect to any industry.