Highly doubt it makes a profit right now.
Lets say all 18million subscribers are paying for the years worth of membership. That is $120 a year, That is 2.1 billion yearly. Now that is a lot of money until you factor in server cost, deals they make with developers and of course the cost of developing their own games.
Now there is no chance that all 18million people are paying that much. Its likely not even half since they run the $1 for 4 months stuff a lot and of course being able to do the deal right now where you can buy 4 months of EA Access and convert it to Gamepass. There is so many ways to get Gamepass much cheaper.
If they are making a profit its very little at best but that isn't surprising. Netflix was operating at a loss for years and I would expect this to do the same.
Offtopic: Got my hands on a Series X looking forward to playing it
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Likely something like.
We give you X now and you get Y if your game hits Z Performance Metric.