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Re:Back of the Envelope: How to Estimate the Annual Revenues... by prs on Wednesday September 15, 2010 @05:26PM (#1695921)
37signals has a related post:

http://37signals.com/svn/posts/2283-ranking-tech-companies-b...

I have not checked their figures but in the case of these companies, the proposed 100K formula is mostly way off the mark.

As for NASDAQ-100 companies, the following chart is very informative:

http://www.jbryanscott.com/2009/02/07/nasdaq-100-revenue-per...

Re:Back of the Envelope: How to Estimate the Annual Revenues... by barmstrong on Wednesday September 15, 2010 @05:47PM (#1695978)
I think the 37Signals post was meant to show outliers (how high it could go if you are awesome).

But that NASDAQ-100 post is insightful. It would probably be safe to say top companies exceed $100k per employee when doing well.