Debtors have least profit share due to

Debtors do not take part in the operational risk of business hence they are not entitled to profit share. They only provide funds or credit and expect repayment. Shareholders and partners carry business risk and get rewarded through profits. For example a supplier giving goods on credit acts as a debtor and expects only payment not profit. This principle explains why risk taking and ownership bring higher returns while creditors and debtors earn fixed amounts.