It's the profit of money you earn off a volley from a tutor you don't keep. So if someone offers you 10bil dvp then the total money you earn off the volley should equal the 10bil you were promised.
when a tut gets hired from you, you make 1.58% of their original hire value in profit. in dvp, two people hire a tut back and forth so one person makes immediate cash. however, it takes volleying a tut to 60b to make 10b profit, so the person keeping loses 6x the cash until they get ts, hence why you have to pay people for dvp it's a tedious process but the most effective way to grow quickly when you're only making 4m/hit on parties and can get a 1b dv for a chibi ¯\_(ツ)_/¯
Although the maths of this is correct, more commonly people consider that they make 1.5% of the display value of the tutor at the point the hiring person hired (so what they paid, not what you got back). (Subnote, 105%*1.5%=1.575%,1.58% after rounding - which is how the 2 numbers are linked)
On another note if you're not into counting specifically these are my notes from dvp. Taking into consideration that most dvps start at 1b hires these are the rates ~63b (10b profit) ~130b (20b profit) ~260b (40b profit) ~320b-330b (50b profit) Of course the easiest way to calculate is from the starting and ending amount of cash on hand from the person receiving the dvp. I understand that some of us are over thinkers and would like to know these numbers as well, so these are for your consideration. Also most people giving dvp knows these rough gauge so as the person receiving the dvp do not be greedy and decide that maybe I'll add in 1-2b for that equation because no body will notice but they actually do.
I also want to add in that it is advisible to start with at least around 10-20b on hand for small quantities of chibis if for large quantities some won't accept unless you have 200b at least on hand.