What term describes the financial figures that represent a company’s earnings?

The term that describes the financial figures representing a company’s earnings is "bottom line." The bottom line refers to net income or profit, which is the final figure on a company's income statement after all revenues and expenses have been accounted for. This figure is crucial for assessing a company's profitability and overall financial health. It often indicates the success and efficiency of a business's operations over a specific period.

The other options do not accurately capture the concept of a company's earnings. For instance, "trial balance" is a report that lists the balances of all accounts in the general ledger and is used primarily to ensure that total debits equal total credits. "Operating expenses" refer to costs incurred in the day-to-day operations of a business but do not represent earnings directly. "Gross profit" is the amount remaining after subtracting the cost of goods sold from revenue, which does contribute to the calculation of net income but is not a standalone figure that summarizes overall earnings.