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Top Line is the same as Gross Sales is the same as GMV. which is the same as Sales The top line is your total revenue from all sources, such as your Shopify store, Amazon, retail, and more. From this, subtract your inventory costs, also known as the cost of goods sold (COGS). This gives you your gross profit, or the middle line. Next, deduct expenses like marketing, salaries, and rent to arrive at your net profit, also known as the bottom line. That’s the difference between the top and bottom li
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