1. United States Navy
The US Navy leads the pack, needing only 300,000 sailors to nearly double the footprint of Walmart, which employs over 2.2 million. The two scored 16.59 and 9.7, respectively.
About the scoring structure: Owl said "the numerical score is mathematically logarithmic, so think of it as a Richter scale. ... you can compare scores directly between companies, with the higher numbers representing more attractive targets than lower numbers. For each increase in one point in the math, it represents essentially triple the target risk as compared with a point lower."