Loss vs Lost

When a company make a loss, it meant that the company is not making money. Mistakes that lead to the loss should be identified and learned from.

When a company lost money, it meant the money is unaccounted for. In other words, some one stole/swindled money from the company. Thieves should be caught and put into jails.

So which was it? Did a company make a loss, or did a company lost money, or was it both?