Look, dumbfuck, profit is a simple equation: (sales $ in) - (expenses) = (profit)

And if we were talking middle school arithmetic, that would be correct indeed. But we're talking about running a company, made up of several disparate organisational units, competing for resources allocated from a central pool. Therefore profits are not a simple x+y=z equation.

In this case, we have the revenue from sales, as our input, correct. But we also have grants, interest on capital, loans, payments from loans we put out, royalties, donations, and a million other income streams. Then we have your broadly categorized "expenses", which must be further split into advertising expenses, salaries, bonuses, insurance, payments on loans we took out, royalties, grants, fines, bribes, whatnot, including IT. And then to enable just resource allocation, we need to look at contributions by department: track how advertising affected sales and at what cost; how legal affected sales, how much we paid out in bribes, how many fines we avoided through legal, how much settlement money litigation brought in; etc, and somewhere in that gigantic spreadsheet, there's a row for IT: how much money it cost to run our website, our servers, our employee computers, how much it cost us to develop DRM for our gizmo, and how much money our DRM litigation enabled, how much ad revenue we got, how much did we save by using Word instead of pen and paper, etc. This number might be in black, but in the end, it's not income, it's a reduction in expense. And the two are not the same, no matter how much it looks like.

If it walks like duck, and quacks like a duck, it ... might just be a very good replica.