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How is an Anime/Manga a "Failure"?
You know how the gross profit of movies can define if it made back its budget, and if it didn't it was deemed a flop?
What standard do you use to figure this out about anime/manga?
There's an easy comparison, BROCCOLI's other music based series, UtaPri, literally broke records during 2000% (they were quickly swept under the rug by Love Live!, using the exact same formula). The whole event ticket system is also possibly more broken than mobage gatcha things.
Nowadays, it seems way more likely that an anime will succeed if there are character singles involved somehow, and 2k sales seems to be a decent recoup on those. Of course, this doesn't work for every anime franchise. Sometimes, like DreaFes, the anime is greenlit to keep the game in the spotlight, and that's what I assume is driving the trend of otome music mobage adaptations. LN adaptations are probably similar, KADOKAWA, MF and GA Bunko probably have an advertising budget every year for their LNs and a set number of adaptations they can do, so it doesn't really matter if they sell or not.
Second seasons for those LN or music anime though do depend on them taking off on their own and building a dedicated fandom that will buy anything with [X]s face on it.
Relatedly, I think sometimes a studio will sign on to do a profitable property of some sort and this'll come with taking a hit for another property that will probably never do well. I think aside from their Young Gangan manga anime, Square-Enix game adaptations have been consistent misses.
As for soundtracks, I know that a whole bunch of Japanese TV shows will just borrow tracks from anime soundtracks, so that's probably why those keep getting considerable budgets.
There's probably a lot of secret finance stuff we can't begin to assume going on. I don't understand overly-artsy original anime myself, because the whole concept of an original anime is launching an IP. Maybe studios or committees will set aside the profits they've made from other productions and do one for prestige (or hoping they become SHAFT).
Committees are also a really secretive area, since we aren't fluent in Japanese and there aren't really records anyways we can't really figure out who is on them and which companies and (especially) individuals are on them over and over.
Before I forget, I know that the only TV anime that acts like network TV is stuff that airs early mornings for kids where the TV station is on the committee at all*, or late-afternoon shounen adaptations, or NHK anime because they have an educational block that greenlights a show for multiple seasons (Phi-Brain, Log Horizon, ClassicaLoid).
*A good example is avex, BN Pictures and TV Asahi coming together to try and create kid's dance-TV anime via Tribe Cool Crew, which lasted for a full year, and then Brave Beats, which they probably noticed wasn't taking off and decided to can midway through. Similarly, TakaraTOMY and TBS' current foray into a partnership, which started with the unsuccessful Kamiwaza Wanda, which was replaced by the new Tomica mecha series.