This is complete rubbish and shouldn't have made HN. Is it even for real?

I mean, yes, IF your employees cost 100k/year on average, then you need (100k * number_employees) to break even. (Thats what 'average' means!)

So IF you break even, your revenue must be at least that. (thats what 'break even' means.)

But theres no information here! That's not a bound, or estimate of your revenue, its just the amount you need to pay your staff, if your staff have average salary.

This 'formula' makes no allowance for some companies having a higher average salary than others. It makes no allowance for some companies having a higher profit margin than others.

Nothing to see here; move along.