37signals builds great products sure but how they operate and how they think about how they are operating is actually more important. These are key questions for any entrepreneur but I’d put it this way: it’s the latter three ingredients that will bring you to the first (not always, it’s possible to make great products and treat everyone well but still not be profitable but in the long run it’s impossible to be profitable if you fail at these three factors).
What matters is: Are you profitable? Are you building something great? Are you taking care of your people? Are you treating your customers well?