If no profit were made by an authorized retailer, there wouldn't be an authorized retailer. Having a middleman is not required for an authorized retailer to make a profit. It is certainly possible for an authorized retailer can purchase direct from Apple, and I know it is this way with the iPhone. AT&T in the U.S. purchases the iPhone direct from Apple - no middleman. This may be different in some other countries or not the same in every country, but I doubt it.
Are you a retailer with brick and mortar store and if so, in which country? Or are you trying to purchase the iPhone in bulk to sell on the "brown" market via the internet? If the former, contact Apple about becoming an authorized seller for the iPhone. If the latter, I doubt Apple will sell you the iPhone in bulk to be resold in an unofficial way.