Methodology · v3.1

RPEUmsatz pro Mitarbeiter

Revenue per employee for {legal_name} (latest fiscal year, USD). EXTRACTION RULES — TIERED SOURCE PREFERENCE (do not bail until tier-3 fails): RECENCY HARD REQUIREMENT: use the MOST RECENT fiscal year available — the filing must be ≤18 months old relative to today. Do NOT use a filing from 3+ years ago (e.g. a 2020 20-F in 2026) as the primary figure — that misrepresents current scale. If the latest annual filing isn't indexed yet, an aggregator with current-year data is PREFERABLE to an old primary filing. State the fiscal year used in _reasoning. TIER 1 (PREFERRED, confident): MOST RECENT primary annual filing — SEC 10-K Item 1 "Human Capital" / "Employees" for US registrants; Directors' Report or Strategic Report annual report PDF for EU/UK; Nota Integrativa "Numero medio dipendenti" for ITA bilancio; equivalent section in any national filing. State EXACT quoted employee count + fiscal year in _reasoning. TIER 2 (FALLBACK, preliminary): aggregator-sourced figures from StockAnalysis.com (preferred), Macrotrends, Bullfincher, Statista — accept when latest primary filing not findable but mark confidence=preliminary. TIER 3: company's own IR/About page with FTE count + most recent revenue. TIER 2.5 (FREE EU/national registries for private/unlisted companies — consult BEFORE bailing; the deposited statutory accounts list BOTH revenue and the average employee count): pan-EU → North Data, FinancialReports.eu, OpenCorporates; IT → Registro Imprese/InfoCamere, ufficiocamerale.it, ReportAziende.it, CompanyReports (the Italian CEE income statement reports "Numero medio dipendenti"); UK → Companies House; FR → Pappers, Infogreffe, societe.com, annuaire-entreprises.data.gouv.fr, data.inpi.fr; DE → Bundesanzeiger, Unternehmensregister, North Data; BE → National Bank of Belgium (Central Balance Sheet), KBO/BCE; ES → Registro Mercantil/BORME, Einforma, Axesor; NL → KvK, company.info; IE → CRO; SE → Allabolag; NO → Proff; DK → CVR/Virk; FI → Asiakastieto/PRH. ABSOLUTE BAIL CONDITION: if NONE of tier 1/2/3/2.5 yields a ≤18-month employee count AND revenue (e.g. a private company disclosing neither), return type="absent" reason="not_disclosed" (do NOT fabricate). Both figures MUST be from the SAME (most recent) fiscal-year period. DO NOT compute revenue/employees yourself (LLMs are unreliable at arithmetic). PROVIDE THE RAW INPUTS and let the SERVER divide: Return exact_numerical with derived={op:"per_unit", inputs:{numerator:<total_revenue_usd>, denominator:<employee_count>}}, unit="usd", source_urls=[best-available recent source FIRST]. Revenue in absolute USD (not millions) and employee count as an integer headcount. The server computes revenue / employees and applies ratio_band (bands: <100k=30, 100-250k=55, 250-500k=72, 500k-1M=85, 1-2M=92, ≥2M=97); if you also include value=<usd_per_employee> for back-compat the server IGNORES it for scoring and flags any disagreement. DO NOT compute any 0-100 score.