OpenAI's own estimate is a $14B loss in 2026[1]. Anthropic is aiming to break even this year (and some of that is probably due to Cowork, so that at least isn't unreasonable). So it may be revenue, but it isn't profit, yet...
1: https://finance.yahoo.com/news/openais-own-forecast-predicts...
You’re not approaching it from startup accounting. It’s only equity(Sam’s) that matter. Profit is a trifling matter.