Not by itself. E-2 turns on treaty nationality, at least 50% treaty ownership, substantial capital genuinely committed and at risk, a real operating enterprise, non-marginality, and your ability to develop and direct it. Inconsistent figures affect how credibly those elements are proven, so treat them as an evidence problem to resolve.
Decide which figure the case will stand on
Use the reconciled figures with the filed returns and explanations, then check whether the E-2 elements still read the same way against it. If the corrected revenue is lower, ask whether non-marginality now rests on present income or on documented capacity to contribute significantly, supported by contracts, payroll and a defensible plan. If invested amounts shift, confirm what was actually disbursed and genuinely placed at risk. There is no fixed minimum investment and no ten-job rule to satisfy.
E-2 requires a real, active, operating commercial enterprise; passive holdings such as speculative real estate generally do not qualify. E-2 depends on the nationality of the investor and on treaty nationals holding at least fifty percent of the enterprise, together with genuine development and direction of the business. The E-2 assessment should connect those facts with development and direction and enterprise nationality, without assuming one provision decides the entire application.