com the prefix indicates the name of the android application package (since android is based on the concept of JAVA: class-package).
A naming convention is adopted to avoid name clashes
Companies use their reverse Internet domain name to start the names of their packages โ for example, com.whatsapp.mypackage for a package called mypackage created by a programmer on whatsapp.com
Name conflicts that occur within the same company should be handled by agreement within that company, possibly by including the region or project name after the company name (for example, com.android.mms, com.antivirus).
source share