Revenues

Dear sir , I am having some problem with understanding the revenue definition as per ifrs 15. it says that revenus is the gross inflow of economic benefits arising in course of ordinary activities of entity (when those inflows result in increase in equity) other than those relating to contributions from equity participants.

i am having trouble only with the part above inside the brackets,
For example, a business purchases item for sale for $10 , and actually sales it with no profit $ 10 , assuming no other expenses . now this transaction would not result in increase in equity. and as per definition inflows should result in increase in equity.
My Question is what would be the revenue in this case when item is being sold on no profit , no loss,.

Dear Sir , i know i had put too much text but this definition is stuck in my head and confused me too much i had already tried to get answer from many other resources , but could not find one, i shall be very thanful to you if you can explain the revenue definition especially the part in bracket. Thanks in advance