Net income per employee

Net income per employee divides a company's total net income by its headcount, showing how much profit each employee generates on average.

The formula is:

Like revenue per employee, it's a rough gauge of how lean and automated a business is rather than a precise productivity measure, and it varies enormously by industry for reasons that have little to do with how well a company is run. An unusually high figure can reflect genuine operating leverage, a small team supported by software or AI tools doing work that would traditionally require many more people, but it's worth checking whether that leanness is sustainable as the company grows, or whether it's concentrating risk in a small team that can't easily absorb new demands.