According to TPU tests on efficiency, the "efficient cores" are only on par with Zen 3 cores.
Unless Zen 4 cores are less efficient, and / or RaptorLake "efficient cores" are much more efficient, otherwise your theory is not correct.
If you look carefully into the financial report, you will notice that Intel sold the NAND flash business to SK Hynix. It is classified as gain in equity investment but not in daily operations.
Excluding this one-time charge, the net income will be ~$5.1B and the net income per share will be ~$1.26.