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From official breakdowns, we know $34 of ever $60 game goes to the publisher if that publisher is also the platform holder. And ARMS has had no price cuts or sales that lasted for significant periods during its major sales periods. So that means at 1.67 million sold, the game made 50 million+. That's assuming all retail. Which it isn't, so it is somewhat higher.
So you tell me, do you think ARMS cost that much to make? I'm going to go out on a limb here and say...no.