[next_xibalba]

This is not correct. Your calculation gives gross margin. However, gross margin doesn't account for all the other operating expenses associated with running a business. If you also include those, you get operating profit. Finally, if you then also account for values (negative and positive) associated with financing, investing, and taxes, you get to to net income. Net income is "the bottom line". It is what is generally referred to as "profit" by investors. And, its not the same thing as positive, neutral, or negative cash flows.