2013 Reduction Factor means a percentage calculated as follows using the combined 2013 revenues and 2013 net income of the Company Group:2013 Reduction Factor = (2013 Revenues + Net Income) / (($3,975,000 + $518,000) * 95%)If the above calculation results in a 2013 Reduction Factor of greater than 100%, the 2013 Reduction Factor will be reduced to 100%.