A profitable company does not itself satisfy the individual route. The applicant must make the instructed US$1 million qualifying gift after successful vetting and pay the US$15,000 processing fee. Corporate records may help explain the funds, but they do not replace personal eligibility, admissibility and an available visa in the applicable EB-1 or EB-2 category.
Reading the balance sheet against the applicant's own position
The distributable figure may differ from retained earnings: working-capital needs, covenants and tax treatment can affect the available amount, and the tax position is for a specialist to determine rather than a flat assumption. A different decision is also open. If the company sponsors an employee instead, the corporate track applies with US$15,000 plus a US$2,000,000 gift per employee, 1% annual maintenance and 5% where a transfer mechanism is used.
The processing fee and gift are steps in a process that also includes vetting and a determination of the classification through which residence is granted. The new immigrant case has its own eligibility, admissibility and availability requirements. Prior refusals, withdrawn applications, periods of unlawful presence, criminal records and the origin of the funds being paid are the kinds of matters that must be disclosed accurately, because a concealment discovered later is worse than the fact concealed.