In Nexon's Q3, 2017 earnings report the company wrote off the entire value of Lawbreakers, which means they now value the game at $0 on their balance sheet. While Nexon didn't break down how much money they lost on the title, the Lawbreakers write-off made up a "majority of the total other expenses" in the quarter which was ~$32.6M.

【Q】 Do you have impairment loss or any other extraordinary expenses recorded as other expense in Q3?

【A】 Impairment loss is included in other expense. In Q3, impairment loss related to LawBreakers accounts for the majority of the total other expense. We will not accrue any more impairment loss pertaining to LawBreakers.

Another interesting tidbit from the company's Q&A Session with analysts was that Nexon blamed Playerunknown's Battlegrounds for Lawbreaker's failure. Nexon's Chief Financial Officer Shiro Uemura stated:

Our results in North America in the third quarter were below our outlook, mainly due to the sales from LawBreakers being below our expectations. LawBreakers is a unique FPS developed for core users. We had very high expectations for its launch; however, the timing of its launch turned out to be unfortunate, specifically the blockbuster PC online game PlayerUnknown's Battlegrounds came out right about the same time, making the market environment very tough for first-person shooters in general and for LawBreakers.

Blaming PUBG seems a bit silly considering both titles are vastly different. One is a hero shooter and the other is a Battle Royale game.