What is the bottom line on an income statement ?

A. The gross margin
B. The final sales
C. The total operating expences
D. The net income (or loss)

The bottom line on an income statement refers to the net income (or loss) of a company. This is the amount of profit or loss that the company has made over a given period of time, typically a year. To find the bottom line on an income statement, you need to calculate the net income by subtracting the total operating expenses from the final sales.

Therefore, the correct answer is D. The net income (or loss).