Your example is a consultancy. Not really a good example. Most likely they are already skirting the law in the first place.

Gross margin is a bad metrics. It doesn't cover overhead costs or R&D. Take for example J&J whose net profit margin is 13% while Apple is 24%. Or abbvie is also 13% vs Msft 34%.

Also why did you not put in the net income for those big 3 tech companies in the bottom?