I would think profits are more important than sales.

>...there’s evidence to believe the regulation is designed to extract from companies, rather than protect consumers: as we’ll see, the bloc often imposes massive, clearly premeditated fines immediately after compliance deadlines...

>...

>The fines permitted under both regulations are unprecedented; the DSA permits fines of up to 6% of a company’s global annual revenue, while the DMA permits fines of up to 10% of a company’s global annual revenue, and an egregious 20% for repeat offenses.

https://www.piratewires.com/p/eu-weaponizes-regulation-us-te...

The EU can write itself a check for up to 26% of Apple's annual revenue (6% + 20%). Coincidentally, that's the same as your 26% number for Apple net sales from the EU. But if Apple gets fined 26%, that represents a huge loss of capital since they still have to pay for COGS, pay taxes, pay employee salaries, and so forth.