The ATM with Acuity doesn't work like that
Basically the ATM is a way for VMS to raise funds.
VMS previously (late2022 from memory) transferred X million shares to Acuity(I forget what X was) at nil cost to Acuity. If VMS needs more cash then Acuity will sell some of the shares that it holds with the proceeds being paid to VMS.
If the facility is used then there will be a market announcement (post sale).
Acuity aren't 'dumping' their shares on market for a profit. The 100% profit that you refer to just doesn't exist.
Acuity simply receives a fee for the service that it provides. I'm not sure whether the fee is paid to Acuity at the initial time of transfer of the shares or when it raises funds for VMS when it sells on market (or both). But for clarity it doesn't befit by selling on market for a profit
There has been at least one fund raise for VMS that I can recall and there was a market announcement
if any of the recent sales have been by Acuity then there will be a market announcement.
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