Here's a nutrition label for 90/10 Ground Beef:
>Calories: 200
>
>Protein: 22g
>
>Fat: 11g
>
>Carbs: 0g
22g protein \* 4 calories = 88 kcals
11g fat \* 9 calories = 99kcals
88+99 = 187 Kcals
187 /= 200
Now why is this off? You might say, food labels can be up to 20% off of the true calories.... if that is true, why would they show a calorie count higher than actual????
Answer
The may have used Atwater Specific Factors instead of Atwater General Factors to calculate the total calories.
See here: https://www.fao.org/3/y5022e/y5022e04.htm
Also note that the values on the nutrition label are rounded.