Net income is profits, also known as earnings.

Gross income is just an intermediate-step in the way towards the bottom line (net and/or profits).

Its strange that the earlier poster wants to talk about gross instead of net on this point. You can almost always tell that someone is being a bit shady with their arguments when they say "income" or "profits" and then backtrack it to say "Oh, I meant gross income".

When you say "income" or "profits", everyone rightfully assumes you mean "net income", the bottom line. The most important number.

Back tracking or showing a total lack of understanding of the difference.

Yes, correct. Aka net income. I was asking because the original commenter was claiming Tesla earnings were higher than Toyota which is far from true.