Revenue and net profit


I was wondering what does revenue mean actually for a cashback site like ebates of USA.

They get paid from amazon say $1000 and they pay back around $800 to the customers in the form of cashback. Now suppose they paid $100 for business development say on ads. Then what’s the revenue in this case and what’s the net profit?

Obviously, the net profit is 1000-800-100= $100.

So, is $1000 their revenue or is $200 their revenue($1000-$800)?


$1000 is revenue. $100 is profit.