No anime production company has declared bankruptcy yet due to COVID-19, but according to the source, it is only a matter of time, given that roughly 40% of companies are in the red.
source http://www.animenewsnetwork.com/interest/2020-07-30/tokyo-keizai-poor-accounting-at-animation-production-studios-is-the-reason-behind-low-animator-wages/.162383
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