There’s more to being the boss than simply sitting back and collecting money while everyone else does the work. And not all of the money that comes in goes straight to his pocket. The owner has to make sure payroll is met, pays the rent/mortgage on the building, utilities, pays for all the trucks and their fuel, tools, supplies, advertising, insurance, and plenty of other things. He probably took a big loan to start that business and he’s the one whose name is on the bottom line. If he’s doing all that and still making a profit, then good for him. He earned it.