I assume what you're getting at here is that the licence you're suggesting would allow companies to use the software gratis until they reach a certain size afte

I assume what you're getting at here is that the licence you're suggesting would allow companies to use the software gratis until they reach a certain size after which they'd be willing to pay for it, helping them to grow. This would be less open to abuse if you charge based on maximum revenue instead of maximum profit. Better still, make the price of the single user licence proportional to the company's revenue divided by its employee count.