Revenue generation % increase/decrease

New to financial formulas and associated calculations, hope this is the right forum.
For example, business ABC claims to give you $100 worth of value/points/coupons for products of business XYZ if you purchase business ABC’s product that will cost you $45 a month i.e $540 annually.
It seems ABC initial cost of $100 is generating $540 in revenue so 540-100/100 X 100 = 440%
Not considering other associated costs over 12months can this be sais as a 440% margin?