This article is from the Comics Misc FAQ, by with numerous contributions by FAQcis Uy firstname.lastname@example.org others.
This rough guide was provided Matt High of Antarctic Press. Mileage may vary
slightly among different publishers. "Out of the cover price of our books
* 40-45% goes to the retailer
* 20-25% goes to the distributor
* 13% goes to the printer
* 7-8% goes to the creators/artists
* 2% goes to shipping (UPS/USPS)
* the remainder (10-12%) goes to the publisher (salaries, rent,
utilities, supplies, advertising, etc).
Antarctic Press is at the second-highest discount level...We sell
distributors books at 65% off cover price, they turn around and resell them
for 35-50% off. Marvel and DC sell their books to the distributors at 59-62%
off, and they turn around and resell them to the stores at 40-57.5% off."