In marketplace e-commerce (I'm thinking Etsy or Amazon), gross revenue might include dollars received for goods sold which is passed on to the actual seller since the platform is a market place i.e. teddy bear is sold for $15 of which $14 goes to the seller so net revenue is $1. So if your costs/COGS were $0.50 your gross profit margin on the net revenue was 50% (much higher than the 3% on total revenue).
Other companies do this when they pass through costs such as in outsourced manufacturing.
Other companies do this when they pass through costs such as in outsourced manufacturing.