WTF did I just read... Gbaji you need your head examined.
Seriously a profit is a profit, you cant say I made less money this year then last year therefore I lost money.
Yes the worker is still making a 'profit' every hour hes 20 dollars richer, if he stupidly 'invests' or loses that 10 of money, or some random money eating bug or some weird sh*t shows up and he decides to feed it, that's his fault. But by the end of the day hes still 10 dollars per hour richer then he was before coming into work.
As for your I made less money this year, then last year, therefore unprofitable. Umm not If you make more then it costs to produce you are still making a profit. Just less of a profit then previous years.