well, it depends on what area you are. In different areas, Return or profit has different meanings. It sounds like that you are from economics. In accounting, Revenue is what you earn before expenses, Net income is what you earn after accounting expenses. In financial accounting, many types of expenses are not considered. Therefore, accounting income may not be equal to economic income. In managerial accounting, costs of capital are included. You may read EVA-related studies and find out.