Valve, a small yet highly efficient gaming company, has reported astonishing per-employee earnings that surpass major tech players like Apple and Facebook. With only 336 employees, Valve's revenue generation is largely attributed to its dominant digital distribution platform, Steam, which attracts nearly 40 million daily users. Despite the tech industry's shift towards larger workforces and AI-driven companies, Valve's financial model remains robust. The success of products like the Steam Deck further cements its position, showcasing how a lean team can achieve remarkable financial success in a competitive landscape.