The company could also have released a commercially successful product, that they made huge profits off of.
This could be from employees getting a higher education or having better skill sets in their particular job.
Banks for instance need many employees which means that their NIPE could be lower than that of a Skittles factory.
However, this does not mean that the Skittles factory makes more money than the bank.
[1] According to Lowell Bryan writing in the McKinsey Quarterly, "To boost the potential for wealth creation, strategically minded executives must embrace a radical idea: changing financial-performance metrics to focus on returns on talent rather than returns on capital alone."