The trick with 'no profit' is that it's possible for a company to tweak the numbers such that the books show 'no profit' while great profit was made and distrib

The trick with 'no profit' is that it's possible for a company to tweak the numbers such that the books show 'no profit' while great profit was made and distributed in ways to allow that (some legal, some illegal, some gray area depending on interpretation). Big companies can take advantage of these rules much more easily than small ones due to a greater ability to allocate resources a legal dept that can explore these options.