Your statement is only marginally correct, but mostly misleading to the point of being practically wrong. Depending on what you eat, your body absorbs 80%-97% of calories according to the following (simplified) equation:
Energy in = Energy out + Change in Body Stores [1]
Where "change in body stores" is, for all intents and purposes, either muscle or fat. So while going from eating 3000 calories of pure butter to eating 3000 calories of straight fibrous vegetables will show a modest difference in caloric retention, I guarantee you that's not the case here.
[1] http://www.bodyrecomposition.com/fat-loss/the-energy-balance...
