P&L Versus Tax Returns

I recently went under LOI and just had the opportunity to look through additional financial documents including tax returns. I've noticed that reported revenue on the 2023 and 2024 tax returns were 3.5% and 6% lower than the comparable number on the P&L. The net income level was 8.5% and 12.5% lower on the tax returns compared to the P&L. What gaps have searchers seen in the past? I saw a post on here where the numbers on the tax return were a quarter of the numbers they had based their bid on and this isn't that. Still, is this a big red flag? I imagine some of this may be due to technical factors like timing on December orders and deductions for company cars, but I don't think that explains the trend for both years. Thanks!