None take into account investors exposure to financial risk or size of investment. Many businesses have been ruined by indiscriminate slashing of costs. Maximizing market share at any cost, may prove unprofitable. There is a fine line between legal tax minimization and fraudulent tax avoidance and unhealthy focus of tax might be to the detriment of higher profits. Likewise, a determined attitude to beating the competition may transgress Trade Practices laws. There is no exact measure of profit.