Profits Interest

  

Categories: Metrics, Accounting

Who isn't interested in profits? We're interested in profits...do you have any profits for us to be interested in?

You're the head salesperson for a company that makes koala-skin coats. The company, Dundee & Son Down Under Coats, is organized as a partnership. You are neither Dundee nor his son, but you are the best sales person they've ever had.

They want to keep you. To do so, they will give you something special for your years of service and the contribution you've made. They offer you a profits interest. It's a share of the company's profit, even though you never put in any capital. You don't become a partner in the business (Dundee says that's only for him and his son). But you will get a share of any profits the partnership generates.

Related or Semi-related Video

Finance: What is a Profit-Sharing Plan?3 Views

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Finance allah shmoop what is a profit sharing plan Hey

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all you employees you gets keep thirty percent of this

00:11

company's profits okay that's a profit sharing plan and in

00:14

general they're really good to have in place Why Well

00:17

because when employees are financially incentivized to act like owners

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or co owners companies just generally do a whole lot

00:24

better Welcome to the advent of the profit sharing plan

00:28

Directly sharing in profits is one way employees get rewarded

00:31

when their company does well and punished when it doesn't

00:34

But some companies pay their employees in stock instead instead

00:37

of cash because in a given situation where a company

00:40

trades and on twenty times earnings taking say fifteen percent

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of those earnings out of the prophet bull and giving

00:46

them to employees well it essentially cost shareholders twenty times

00:50

that earnings number in the form of simply a lower

00:53

priced stock like if they were going to earn one

00:55

hundred million dollars in Instead they only earned eighty five

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while twenty times the hundred million mornings is two billion

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and twenty times the eighty five million is one point

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Seven there's three hundred million dollars of market cap gone

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Yeah that's not such a good idea so paying employees

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with stock has become a whole lot more of a

01:11

thing these days Then not the challenge and allocating profits

01:14

among employees of course lives inside of the concept of

01:17

attribution meaning who was responsible for actually producing profits in

01:23

this area or that who was naughty you know and

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who was nice And what if a company has multiple

01:28

divisions where it's senior manager did incredible work during a

01:32

time where the jet engine division usually loses money such

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that the manager heroically helped the company's division toe on

01:40

ly lose three percent that year Well compare this manager

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to the manager of the insurance division which in a

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normalized competitive world should have made twenty percent profit margins

01:50

this year but only made eighteen Well who did better

01:53

The insurance guy or the jet engine gal Well who

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gets more profit And how is the profit allocated among

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the most senior managers who actually can directly affect profits

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versus the junior hardworking people who are really projectiles of

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whatever their senior managers tell them to do so Yeah

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it's Not an easy process This whole profit sharing thing

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And in practise allocating profits among managers inside of divisions

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in companies that actually have profit sharing plans is usually

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done in such a way as to have the quote

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Lowest rung on the corporate ladder unquote Be directly involved

02:28

in allocating those profits so that fewer employees feel like

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they're under appreciated when the final prophet allocations get made

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And so that you know the janitor who spent all

02:39

year cleaning out the urinals doesn't feel you know totally 00:02:42.808 --> [endTime] whizzed upon by the senior management there Yeah

Up Next

Finance: What is a profit center?
2 Views

A profit center is whatever aspect of a company's business makes them the most dough, and should make up for the...not-so-profit-y centers.

Find other enlightening terms in Shmoop Finance Genius Bar(f)