Afaik Unity royalties are based on revenue, not profit. Balance sheets are not difficult to mascarade, revenue is much harder to hide. Though I agree a minimum

Afaik Unity royalties are based on revenue, not profit. Balance sheets are not difficult to mascarade, revenue is much harder to hide. Though I agree a minimum revenue threshold would make sense. But that's not apples strategy. Their strategy is to subtly charge the massive amount of indie developers (developer account fee) and take 30% from the get go.