@softballbomb
I still believe you are conflating purchases with COGS. For example, you did not post your purchases and you stated your COGS was $3,000,000.
Also, were your gross receipts actually $4,000,000?
Please post your purchases for the two tax years. If your COGS was actually $3,000,000 for 2020, that implies that you purchased $3,000,000 worth of inventory in 2020 (if your BOY and EOY are the same).
