In 2016-2017, Valve had 360 employees[1], for 67 millions montly player[2], which make 186k active user per employees.

But then, Valve was one of the most profitable company per employee count.

[1] https://en.wikipedia.org/wiki/Valve_Corporation

[2] https://www.geekwire.com/2017/valve-reveals-steams-monthly-a...