If this site can be trusted, BG3 has about 90 Million users in total. With the game not being on sale for less than 53€ if we use that price as our baseline and remove the 30% that steam takes, they would be around 3.3 Billion euro in revenue. With 450 employees, investors like tencent and previous games financing a large chunk of early development, and a marketing budget of a few million euros, I assume that after taxes they still have at least 1 billion in money leftover, probably more.

Granted, thats not quite the 2 billion that you mentioned D&D is worth, but putting Larian into the “millions” category is underselling them quite a bit and if tencent as their biggest investor backs the idea and pumps money into it, I wouldn’t be suprised if they could come up with the money somehow. Wouldnt be the first time that a company takes on a lot of debt to aquire a valuable asset for them to pay off through the estimated revenue in the upcoming years. The possible ROI for Larian would be way larger than for many other companies just based on the current success of BG3.

Impossible Film also took over the Polaroid IPO in a similiar way. And Porsche nearly took over VW even though they were a way smaller player before VW aquired them.