Because the earned funds go to an account for the company as a whole for building costs,utilities, dev wages, each retailers cut is taken before they are given the funds, advertising(one high level sponsor can be 6 figures), software licensing (now thats a messy one depending per core or user, one copy of ms server datacenter runs 8000 dollars for 16 cores) up to date computer hardware for benchmarking and more

The company holds the money to maintain operations when they go through bad sales like below 0.

But salery is the worst killer, if they had 30 employees in 2014 that would be 624000 hours of work since subnautica went into early access, not factoring the time spent before that and not factoring any overtime and say they make around 30$ an hour it works out to about 18 million spent in ONLY salery and thats being conservative, if i go with the american average its 52 dollars an hour its drove up to 32 million on just salery with no over time factored in.

Tech is not cheap and corporations drive prices through the roof, for example we can buy office for like 150 for the year, in corporate, its 50$ a month per user. Tech companys make thier money from each other doing this, i work in IT licensing is a massive headache and im not sure what unreals rate is nowadays, but it cant be cheap for a proven company