No. Assess the actual managerial or executive duties and support, together with the other transfer requirements. Revenue expectations are not the legal test.
Identify how the result is produced
Explain whether the applicant directs others or primarily performs selling and service personally. Include genuine strategic decisions without using them to conceal routine delivery. The full duty account should support the assessment.
The regulation defines managerial capacity in two ways: managing the organization or a department and supervising professional, supervisory or managerial staff with hiring authority, or managing an essential function at a senior level with discretion over its daily operations. Start with a chronology of payroll, contracts, leave, and duties, then identify the related organizations and the proposed U.S. role. For both people, confirm one continuous year of qualifying employment abroad during the relevant three-year period and a parent, branch, subsidiary, or affiliate relationship, with the foreign organization doing business; for a new-office L-1A petition, that foreign year itself must have been managerial or executive. In either event the U.S. position must be primarily managerial, the affiliate relationship must be proven with ownership records, and both firms must remain in business. The strongest records are share registers, formation documents, payroll, tax records, and manager evidence that explain actual authority.