If you use profit&#x2F;#employees, then you&#x27;re double-counting.  The employees&#x27; salaries are already taken out of profit.  That&#x27;s why it&#x27;s not fully disingenuous to consider revenue instead.<p>$500k of profit generated per employee sounds excellent, but it&#x27;s also omitting other capital costs made by the business.  Essentially, none of these benchmarks can give you the complete picture.