They're both tangible. Another is costs. Revenue - Costs That Are Absolutely Necessary = Profit in most honest way of doing accounting. Unless it's very ineffic

They're both tangible. Another is costs. Revenue - Costs That Are Absolutely Necessary = Profit in most honest way of doing accounting. Unless it's very inefficient, profit is one of better ways of measuring one's business success. It's what you keep after all. Alternatively, if in a growth stage, it's obviously revenue and customer growth with profit sacrificed for that. Still better to be profitable most of the time.