bottom line

bottom line A colloquial expression for net profit after tax. This is the earnings figure used in the earnings-per-share calculation of a company. UK listed companies or other entities choosing to disclose an earnings-per-share figure must now follow the rules set out in International Accounting Standard 33, Earnings Per Share. See alsoabove-the-line.

• mass media
• mass production
• mass service technology
• master
• master production schedule
• matched bargain
• matched sale–purchase agreement
• material adverse change
• material fact
• material requirements planning
• materials cost
• materials management
• maternity rights
• mate’s receipt
• matrix organization
• maturity date
• maturity stage
• maximum allowable cycle time
• maximum fluctuation
• maximum investment plan
• maximum slippage
• MB
• MBA
• MBNQA
• MBO