1099k Unadjusted Gross vs bank Transfers

Trying to better understand the difference between 1099k and my bank transfers received from Amazon to calculate my tax. Is this how to calculate net profit:

1099k Gross is 176k / shipping credit 3k, sales tax collected 9k 2024 income 164k Bank Transfers 133k Cost of goods sold 107k Business expenses 11k

If I use the 176-9k I get 165k. 165k – my cost of goods sold 107k = 57k

57k – Business expense 11k – amazon fees/returns (164k-133k=31k) = 15k net profit ?