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How AnyColor Inc and Cover Corporation display talent payment differently

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 AnyColor Inc and Cover corporation display their talent payment in significantly different ways. Most confusion comes from these datasets. Page 51 of their FY26 Q2 report directly explains direct variable cost is explicitly tagged as:  Includes fees paid to VTuber, various platform fee, and cost of merchandise and event related sales. Side note, this is poorly translated in my opinion since the terminology can be plainly translated to: 1. Google Translate: This includes compensation paid to VTubers, fees to various platforms, and manufacturing costs related to merchandise and events. 2. DeepL: (Casual) Payments to VTubers, fees to various platforms, and manufacturing costs for goods and events 3. DeepL (formal) Remuneration paid to VTubers, fees charged by various platforms, and manufacturing costs associated with merchandise and events  (Japanese version of the same page) Page 53 mirrors that number when breaking down the allotment of Cost of Goods and Sales as well as ...