P&L figures for nijisanji
https://disclosure.edinet-fsa.go.jp/api/v1/documents/S100NYZL?type=2Further detail on pg 106 - total staff salaries for 2021, is about 3.5 million USD (466,079,000 JPY). Likely just salaried staff (managers, tardwranglers, legal, AP, AR, HR) not including any chuuba earnings which would make more sense to count in the COGS figure.