I mean, they "make" both. "Make" does not imply profit. If you say a company "made" a revenue figure, then you mean it in the revenue sense. It's contextual.
100% contextual. In every business where I've been an executive, or had access to the budget, we talk "made" as gross revenue and EBIDA as a stand in gross profit and specifically call out net profit in internal meetings. For example, "We made 10 million with an EBIDA of 1 million and net of 200,000.00." Using EBIDA to talk to potential investors and as a guiding metric if we didn't have a well established gross profit formula that followed GAAP.