Is there an extra profit – if not, why are we taxed, if so, why not?

The government intends to finance the run-off deficit due to budget overspending with special taxes (extra-profit taxes). The reference is that some sectors are making significant extra profits due to price increases. Nevertheless, it does not tax the profit (profit, pre-tax profit), but the sales revenue of the given sectors and companies, which does not take into account the cost structure. There was no other official explanation as to what caused the selection of companies to be taxed, as usual.