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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.
operating income divide by top line
In simple terms Top Line is Sales and Bottom Line is revenue or profit in IT industry or with respect to any industry.
it is on the bottom
It could be referring to a perpendicular line