I don't think the parent is suggesting that they be fined based on their profit. They're saying it's unusual to use revenue to talk about how easily a company

I don't think the parent is suggesting that they be fined based on their profit. They're saying it's unusual to use revenue to talk about how easily a company could pay a fine, given that (cashflow cleverness aside) your revenue doesn't determine your ability to pay for arbitary extras. In reality neither does net profit, as nonessentials and comp tend to consume just enough to leave a profitability which keeps shareholders happy.