Christopher75

Not sure what you mean by "net profit".  I told you the only number they look at.  In some cases, I suppose that may be the same number as what you hare calling "net profit".  It typically matches the income you pay taxes on.
 
Don't confuse revenue and income.  In this context no revenue numbers are considered until they appear on the total income line of a US federal tax return.  

As you work on your 2023 tax return, watch that number.   Sometimes the self employed will forget about some deductions in a year they need to sponsor an immigrant.  They can always remember those deductions later and file amended returns.

They might notice and "frown".  What of it?  Are you saying you cannot provide a 2023 tax return showing plenty of self employment income?

Yes.

The financial requirements of the I-134 are lower, and it is not binding.   So, apples to oranges really.

Would not make sense to do that, as they've already seen the 2022 return.