Debt
Let’s say you were right and the price falls and it goes as low as £73. You now think that this is it and the value will not fall any further, so you decide to close out the position by buying the share at £73. As your proceeds from the sell were £112 and your expenses were £73 per share (the amount you needed to buy it), the difference between those two figures would make what you can call your profit, i.e. £39 per share.