A company is a Microsoft 365 reseller.

https://docs.microsoft.com/en-us/partner-center/indirect-reseller-tasks-in-partner-center

"As an indirect reseller in CSP, you work with indirect providers (also known as distributors) who have a direct relationship with Microsoft and can provide you with customer supportand billing. Working with indirect providers means you don't have to start your own. Instead, you can work with an experienced technology provider to help ensure your success. In the provider-reseller (two-tier) model, the provider buys cloud solutions and services from Microsoft. You then resell them to customers."