If you use profit/#employees, then you're double-counting. The employees' salaries are already taken out of profit. That's why it's not fully disingenuous to

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