Deep

If you want to take the idea of, "if you've reached rock bottom, the only way is up," one step further, you may end up at some... interesting conclusions. You might decide that chugging an insane amount of alcohol right before the new year, is the best way to start a new year. This ensures that you'll be vomiting everywhere and thus start off the year quite low. This consequently makes it much easier for the year to improve after that point.