What's the Dividing Line Between Gross Profit and Tangental Assets?

There's some expensive stocks up there right now in terms of gross profit and sales. You want to be skeptical of businesses that generate less than 50 gross profits versus Tangental assets Though there could be exceptions to that if they have like big scale and whatever. But for your average business, I would probably set it at around 50 If you want to kind of say What's the dividing line between? Maybe a better than average business and not so good business  I wouldn't worry about insufficient gross profits to tangible assets unless it's below 50.