Crossword Genius

Does it make for lower profits? (4,3)

Ross

I believe the answer is:

cash cow

I'm a little stuck... Click here to teach me more about this clue!

'profits?' is the definition.
Although both the answer and definition are singular nouns, I can't see how they can define each other.

'does it make for lower' is the wordplay.
I cannot really see how this works, but
'lower' could be 'cow' (something which lows - makes cow sounds) and 'cow' is found in the answer.
The remaining letters 'cash' is a valid word which might be clued in a way I don't understand.
This explanation may well be incorrect...

Can you help me to learn more?

(Other definitions for cash cow that I've seen before include "Lucrative endeavour" , "money-spinner" , "source of lucre" , "Money-maker" , "regular provider of income" .)

I've seen this clue in The Guardian.
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