"top-line" upućuje na prvi red to jest prvu stavku Računa dobiti i gubitka, a to su zapravo ukupni prihodi. Ovisno o djelatnosti tvrtke, neke tvrtke tu koriste "poslovni prihodi" ili "prihodi od prodaje". Ali je to u svakom slučaju rezultat prve stavke Računa dobiti i gubitka.

U objavama za medije se u većini slučajeva najviše spominje da je tvrtka ostvarila "rast prihoda od xx posto" Evo primjera:
"Rast prihoda i blagi pad dobiti T-HT-a"
http://www.tportal.hr/gospodarstvo/vijesti/fset.html
"Dukat: Rast prihoda, pad dobiti": http://appsrv1.to-one.com/pls/b21web/vijesti.GetVijestDetail...


Evo i definicija:
"TOP LINE = A reference to the gross sales or revenues of a company, or an allusion to a course of action that increases or reduces revenues. The "top" reference relates to the fact that on a company's income statement, the first line at the top of the page is generally reserved for gross sales or revenue. A company that increases its revenues is said to be "growing its top line", or "generating top-line growth".
This contrasts with net income (or net earnings per share), which is usually the bottom line of the company's income statement."
http://www.investopedia.com/terms/t/topline.asp

"Top line = Total revenues. The term derives from the fact that this information appears at the top of an income statement."
http://www.investorwords.com/5002/top_line.html

A evo i primjera našeg Računa dobiti i gubitka:
http://www.foi.hr/CMS_library/kolegiji/ppp/Obrtna_sredstva.d...
http://www.rast.hr/jdd/acm/dokumenti/finizvjesca.doc
http://www.imamnovac.com/Razumijevanje-financijskih-izvjesta...
http://www.zse.hr/UserDocsImages/financ/MGMA-fin2007-1Y-REV-...
http://www.ericsson.hr/investitori/2007/financijska_izvjesca...
http://www.t.ht.hr/pdf/T-HT_Q3_Press_Release.pdf