the gain depends on the effective PWM of each side and their phase relationship x the transformer turns ratio
it is possible to operate in a boost mode by building up the current in l and then changing state on the receiving side.
Read up on leading and lagging phase shift for bi-directional operation, also on the phase difference between legs on the LHS ( for example ) which can vary from in phase to 180 deg out of phase ( usually full power )
lots to learn here ...