That I am actually not sure about, since you can manipulate profit numbers much easier (see Hollywood accounting) compared to revenue. But making money is ultimately of course the goal for profit companies, so naturally where you can hurt them.

If you decide to not go for a draconian fine where the margin of error are wider (doesn’t matter too much if you fine 4 or 5 times profit, you still get the point across), then you need to at least try to put in some effort to be accurate.

And 3% margin on a deal would be something you’d see from discount retailers like Aldi or Walmart.