Profits per lawyer is an alternative way of looking at firm profitability, and is intended to reduce the influence of factors such as leverage. A firm's PPL is its net income divided by its lawyer count. Overall, the Am Law 100 saw a collective 7.1% decline in PPL amid increased hiring, softening demand and rising expenses. Wachtell, Lipton, Rosen & Katz again topped the list with a PPL of $2,338,000. Figures are rounded to the nearest $1,000.