Comment by 11thEarlOfMar

Not a fan of Revenue Per Employee as a measure of operating efficiency. It would be much more telling to evaluate net earnings per employee:

Net Earnings Per Employee:

Valero: $365,452 [1][2]

Apple: $766,800 [3][4]

[1] https://www.statista.com/statistics/531676/valero-energy-cor...

[2] https://finance.yahoo.com/quote/VLO/financials?p=VLO

[3] https://www.apple.com/job-creation/

[4] https://finance.yahoo.com/quote/AAPL/financials?p=AAPL