"Commander, did you call me for something nya?"
A green-haired cat-eared girl stepped through the teleportation anchor and stood before Setsuna.
Akashi blinked in confusion at Setsuna and Nyaruko, who was sitting cross-legged nearby, playing video games with a controller in hand.
She was still holding a large wrench, clearly having been tuning equipment just moments ago.
"Want to make some money?"
Setsuna rubbed Akashi's head.
"Nya?"
The mechanic girl tilted her head, a question mark popping up above it.
"Hmm..."
"Simply put, this universe's situation is rather unique—it's not suited for total-war style conquest victories."
"But we can harvest the aliens' wealth in another way, showcasing the Starsea Empire's cultural supremacy—subtly making them submit to us... no, I mean promoting mutual development between both sides."
After flattening so many foes with his starships, Setsuna found it interesting to occasionally try other approaches.
Since the Nyaruko world had such a lighthearted, comedic tone, this seemed like the perfect place to experiment.
"Eh?"
Akashi perked her ears and looked at the documents Setsuna handed her.
"Making money off aliens? Nya!?"
"Commander, that's my specialty... wait, I mean my passion—no, my specialty and my passion, nya!!"
"Way more fun than playing house back in the capital, nya!!"
Without a second thought, the mechanic girl leapt into Setsuna's arms, rubbing her face affectionately against him.
As the former shopkeeper of the naval base, Akashi had an extraordinary obsession with making money.
Back in the Harbor, she earned profits from shipgirls; when she followed Setsuna to the Starsea Empire, it was largely to expand her market and sell even more paint boxes.
Unfortunately, the capital was a utopia—there was no currency system whatsoever.
She couldn't exactly go around extorting little girls, and her few sources of income came from the virtual gacha games she developed.
But after Eris arrived, her followers' absurdly high drop rates dealt a devastating blow to the entire gacha industry.
A new business opportunity was desperately needed—and as it happened, Akashi found the Nyaruko universe to be a goldmine:
First, the unified Cosmic Union meant the aliens all valued reason and rules—no need to worry about anyone flipping the table.
Second, even Earth's primitive entertainment industry was praised as the best in the cosmos. Compared to that, the Starsea Empire's entertainment products would be like future technology—utterly overwhelming.
"I mean... what do you even need money for?"
Formidable looked at Akashi curiously.
"You don't need money to buy anything in the capital. Whatever you want, you can just ask a Bulin or the Commander. Why hoard so many gems and gold coins?!"
"You don't understand—the joy of earning money is the point, nya!"
The mechanic girl turned her head proudly.
"Besides, Akashi can now help the Commander earn alien money... um, it's called foreign exchange, right?"
"Akashi isn't good at fighting, but she's amazing at making money, nya! I can sell repainted boxes—no, I mean, equipment crates, nya!!!"
Pfft—
Setsuna almost burst out laughing.
He reached over and scratched Akashi's furry ears, earning a pleased purr in return.
"Yes, you can see it that way."
"You'll be fully in charge of this project... hmm, hang on, I'll go find a native to assist you—and take a quick trip to inspect R'lyeh."
...
Whoosh—
A small shuttlecraft descended from the main ship, carrying the group downward.
They skimmed across the Pacific Ocean at low altitude.
Before long, far from any landmass, a massive complex appeared faintly beneath the waves.
It resembled an island surrounded by mountains, its surface cloaked in a dark energy field that distorted human perception.
To ordinary humans, passing ships or planes would see nothing but an endless empty sea.
Only beings of higher civilizations—or those with magical power—could pierce the veil and glimpse what lay within.
"That... is the universe's number one theme park—Earth's R'lyeh Amusement Park!"
Nyaruko introduced it with sparkling eyes.
"R'lyeh Amusement Park is operated by Cthulhu Corp. There are countless branches across the universe, but Earth's R'lyeh Park is the most popular of them all!"
"Aliens must make reservations in advance and are only allowed to visit as long as they don't interfere with human life."
"..."
There were so many ridiculous aspects of this world that Setsuna and the shipgirls could no longer complain.
A Cthulhu Corp running amusement parks—it was absurdly funny, yet somehow made sense.
Setsuna couldn't help but marvel at the moral standards of the Outer Gods, which had reached truly awe-inspiring heights.
They even worried about disturbing the locals when opening theme parks. If it were him, he'd probably be putting the natives inside the park as exhibits.
As they got closer, the group saw that hidden within the surrounding peaks was a vast oceanic city.
Strangely shaped buildings stood side by side—some in classical castle style, others with bizarre alien designs.
The city glowed with a riot of lights, neon colors intertwining, and all sorts of bizarre aliens moving about.
Marine creatures crawling on land, bipedal birdfolk, and countless animal-like variants.
"Uh... Commander, is every alien in the universe here...?"
Belfast glanced around, stunned by the sheer diversity of species.
The aliens paid no attention to Setsuna's group. In the most popular amusement park in the cosmos, seeing any kind of creature was normal.
"Look, that's one of the galaxy's three great roller coasters—Mad Mountain! Over there's the Frozen Plateau Mini-Ride!"
"And that's the haunted house—Arkham House! Only a two-hour wait!!"
Nyaruko's excitement was off the charts as she eagerly pulled Setsuna along, introducing each attraction one by one.
"Wanna queue up and try them?"
"What's the fun in kiddie rides like these? Tch."
Setsuna clicked his tongue in mild disappointment. The park's technology level was about that of Earth a decade ago—nothing impressive.
"Let's go. We're here to find Luhy Distone."
...
They moved through the streets of R'lyeh Amusement Park.
Akashi constantly jotted notes into a small notebook, recording which attractions were most popular among alien visitors.
"Hmm, roller coasters? ...We can upgrade them into interstellar coasters, nya..."
"And haunted houses? I could integrate consciousness-uploading systems—send players' minds directly into worlds like The Grudge or The Ring! Way more thrilling, nya..."
The mechanic cat's head was overflowing with dangerous and creative business ideas.
Before long, they reached an office deep within R'lyeh.
"No, no, the hardware specs still need more optimization! Only then can we defeat the CCE HS3 console..."
A woman with shoulder-length green hair, crimson eyes, and glasses sat in front of a computer, typing furiously.
She wore a typical office-lady uniform, her shirt unbuttoned halfway down to her chest, revealing a rather distracting amount of skin.
Black pantyhose and high heels completed the look—an aura of mature elegance surrounded her.
"Yo, Luhy. Long time no see."
Setsuna greeted her casually.
The woman looked up, startled. She straightened her clothes and blinked at the strangers before her.
"Are you tourists? This is the executive office area. It's not open to the public."
"If you want to enjoy R'lyeh's attractions, please go to the ticket counter first—"
"No, no, no—"
Setsuna waved his hand dismissively and spoke concisely.
"We're from another universe."
"Luhy, how about switching jobs?"
"Your CEO's got you developing a new console, but progress hasn't been great, right? Well, I've got a place where your talents can truly shine."
He gave the green-haired office lady a quick once-over.
Luhy Distone—the general manager of Cthulhu Corp's Game Division and head of its First Hardware R&D Department.
She was currently working on a next-generation gaming console known as the X-OS.
Like Nyaruko, her true form was no less terrifying—she was none other than the Dreaming God, Lord of R'lyeh—Cthulhu herself.
It made sense that Cthulhu would be here, though it was oddly hilarious that she'd become a corporate wage slave.
"Oh?"
Luhy frowned slightly, puzzled.
"What? Don't tell me you're with CCE Corporation? Impossible. I'm loyal to Cthulhu Co.—"
Before she could finish, Setsuna snapped his fingers.
Ikaros stepped forward, placing a large box before her.
"From Earth's first-generation consoles—XBOX, PlayStation, and Famicom—to the latest PS7 and XBOX-X."
"We've even included models that won't release for years, as well as the Starsea Empire's newest holographic consoles and exclusive titles."
"A small gift. Please, take it."
"!!!!"
Luhy froze, then crouched down to examine the consoles one by one.
Her crimson eyes widened in disbelief as she looked back up at Setsuna, the mighty Outer God now gazing at him as though beholding a higher deity.
"Kami-sama!!!"
"You... You're the God of Games!!!"
...
The Great Old One Cthulhu had, without a doubt, fallen before the might of the Starsea Empire's gaming industry.
In terms of console performance, design philosophy, and even accompanying software, the Starsea Empire stood on a divine level compared to the Cosmic Union and Cthulhu Corp.
When countless sequels to classic future games—and even more advanced models—were presented before her, Luhy fell to her knees.
Like Nyaruko, she had caught a glimpse of the iceberg that was the God of Entertainment.
The entirety of Earth's entertainment industry, compared to the Starsea Empire's, was like the dim light of decaying grass against the brilliance of the star-filled sky.
"Chairman, greetings. After some consideration regarding personal development, I've decided to resign from Cthulhu Corp. I've already handed over all ongoing projects to my subordinates."
"Severance pay? Oh, that's fine, that's fine—no need for that~~"
"Alright, I wish your company the best of success!"
She submitted her resignation with zero hesitation or guilt.
"...Wait, who is Cthulhu's superior, anyway?..."
The shipgirls and dragon girls scratched their heads.
They didn't know much about the Cthulhu pantheon but sensed the hierarchy was rather vague.
"Ah, I'm merely a Great Old One, ranking in the fourth order. Above us are the Outer Gods, the Three Pillars, and the Supreme God."
Luhy explained seriously, giving everyone a brief lecture on the hierarchy of the Outer Gods.
The deities of Nyaruko's world might act like comedians, but they still followed the general structure of the Cthulhu Mythos.
The First Order was the Supreme God—Azathoth.
The Second Order consisted of the Three Pillars: Yog-Sothoth the All-in-One, Shub-Niggurath the Black Goat of the Woods, and Nyarlathotep the Thousand-Faced God—of whom Nyaruko was one.
The Third Order contained the various Outer Gods.
The Fourth Order held the Great Old Ones, like the Dreaming Lord Cthulhu herself.
And the Fifth Order consisted of the lesser spawn and servants of the higher beings—essentially cannon fodder.
"Hoh—"
"So you're pretty high-ranking after all? So your boss is Azathoth?!"
Tohru stared at Nyaruko in disbelief.
"Mm-hmm, yeah, that one's a tough nut to deal with—"
Nyaruko's ahoge swayed lightly.
"...Commander, are you planning to bring the entire Cthulhu pantheon over to the Starsea Empire?..."
The dragon girl poked at Setsuna's arm.
"If they're all cute girls, I wouldn't mind, honestly."
...
After spending some time surveying R'lyeh and successfully recruiting Luhy, Setsuna began implementing his next plan.
"We'll build an entertainment hub similar to R'lyeh Amusement Park right here—to export our cultural industries and products to the aliens."
"Of course, it'll also serve as a foothold for the Starsea Empire, making it easier for us to communicate with the Outer Gods and conduct future operations."
"No problem!"
Nyaruko raised her hand eagerly.
"I've already filed the paperwork! If the Starsea Empire wants to settle here, the Cosmic Union can allocate any star system you want!"
"As long as we get some good trade deals in return! Nyarlathotep Star will definitely have massive import demands in the future..."
Pfft—
Setsuna chuckled.
"That's a small matter."
"As for location... let's follow the nearest principle. How about the Moon?"
"We'll turn it into a dreamland and a festival world—the convergence point of the universe's most advanced entertainment industries."
"Hmm... since you're humans too, there shouldn't be any issue with developing within the Solar System..."
Nyaruko thought for a moment.
"Need construction workers? I could request a few demons like Pazuzu and the Dark Devils to come help. They're fast—you'll have a full-scale R'lyeh built in two months!"
"...You mean those grotesque eldritch minions of yours?..."
Setsuna's expression twitched as he opened the holographic interface.
"Forget it, time is precious. I've got a better option."
"Yat Sen, send a Bulin construction team."
"Understood—"
...
Two hours later.
On the Moon's surface.
Tens of thousands of Gold Bulins and Purple Bulins stood in neat rows before Setsuna, armed with wrenches and drills.
"Buli!! Burin Construction Team No. 233 reporting, burin!"
"Akashi, you're in charge of directing. Luhy, stay close and learn from her."
Setsuna handed over the construction project to the mechanic cat.
"Understood, nya—"
Akashi summoned several Bulin foremen and projected a complex structural diagram.
"This is the entertainment complex I designed based on R'lyeh's layout, nya. I also included some of the Commander's ideas."
"We'll start by building a large hotel equipped entirely with virtual reality devices, where guests can enjoy themselves in shared dreamscapes! Hmm, let's call it the Daydream Hotel, nya?"
"Then we'll include this universe's popular rides—like Mad Mountain and Frozen Plateau—but of course, we'll upgrade them..."
"Mm-hmm! Bulin understand!"
The Gold Bulins found this work much simpler than the infrastructure projects in the capital.
"And most importantly, we'll need a shopping district and commercial zone, nya! We'll sell merchandise to the aliens and make lots of money, nya!!"
"As for pricing... let's set the value of one token equal to one unit of standard alloy, nya! We'll set up several exchange points so aliens can trade alloys, minerals, and other resources for tokens before shopping—very convenient, nya~"
Akashi's business mind worked at full power, organizing everything in meticulous detail.
The Bulin teams unloaded materials from the ship and began construction on the Moon's surface at a speed visible to the naked eye.
Spaceport docks, interstellar hotels, entertainment zones, shopping districts...
Their efficiency was staggering. In no time, a basic city framework had already taken shape, and they were beginning to fill in interior structures.
Nyaruko and Luhy could only stare, dumbfounded.
"By the way, Commander, after some careful calculation, I believe our main profit should come from paid games, nya."
Akashi leaned over to Setsuna.
"I'd like to set up several servers here and migrate our older games over."
"You mean the ones Yat Sen banned from the capital because of excessive microtransactions? No problem."
Setsuna agreed without hesitation.
"Commander, you're the best, nya—!"
Akashi summoned the Angeloids and more Bulins to construct massive computer arrays.
These supercomputers possessed immense data throughput, capable of serving entire civilizations across star systems in the interstellar age.
"Servers? You're making online games?"
Nyaruko and Luhy blinked in surprise.
In this world's timeline, most of Earth's game industry still revolved around consoles like the XBOX 360 and PS3. While some PC online games existed, they weren't very developed.
"Mm-hmm, and in the future, mobile games will be just as important, nya! With portable devices, players can play anytime, anywhere~"
"More importantly, based on my experiments in our vassal worlds—it's super profitable, nya!!!"
Akashi stuffed a smartphone into the hands of the two bewildered goddesses.
"Here, try it."
"These include our latest releases—GTX 6, League of Heroes, Primordial Impact, and Honkai: Star Sea! They'll definitely take this universe by storm, nya."
"Huh?"
Nyaruko and Luhy exchanged uncertain glances.
They randomly tapped one of the icons.
"Whoa—"
The Starsea Empire's games had long evolved into full holographic experiences.
When needed, players could even connect through full virtual reality immersion.
A vividly lifelike world unfolded before their eyes.
Accompanied by grand, sweeping BGM, a flash of white light engulfed them—and Nyaruko found herself standing in a brand-new fantasy world.
"Amazing!"
"It's a completely open world! The graphics are incredible too!"
The two of them looked around in awe, examining their gear before eagerly running and jumping around.
They slayed a few wild boars, gathered some fruits, and explored for a while.
"Why do I only have a dull sword? Is this the lowest-tier white equipment?"
Nyaruko asked, genuinely confused.
"Do I have to open chests or complete quests to get better gear?"
She was ready to follow the traditional RPG logic.
"Gacha."
Akashi uttered the word calmly, pointing them toward the summoning interface.
"Hmm, I think new players get twenty free pulls, right? And you can grind for more after clearing some maps..."
Whoosh—
Nyaruko did a ten-pull. Blue sky, white clouds, and one guaranteed purple-tier junk.
Another ten-pull—two purple junk items.
She tried to pull again, but the system prompted insufficient gems and automatically redirected her to the recharge screen.
"???"
The array of small and large recharge options—monthly passes, 328, 648, 1268 credits, and more—completely stunned her. For this era, such a system was way ahead of its time.
"What the heck is this?!"
Nyaruko and Luhy were speechless.
"To get stronger, you have to pay, nya!"
Akashi declared proudly.
"Whether it's characters or weapons, you can get them all through the gacha system, nya—"
"Of course, we use an advanced pity system! Every 100 pulls triggers a soft pity: 50% chance for the featured UP character, 50% for a permanent one."
"First purchase is double value, and the bonus resets annually during the anniversary event! Depending on total spending, players can unlock rare characters and exclusive gear."
"We'll also release limited-time holiday characters with even higher stats—to drain players' savings efficiently, nya!"
The mechanic cat proudly explained her masterpiece to the two stunned deities.
"Later, we'll even open cross-species planetary wars! Different alien races will form factions and battle each other in massive PVP events to fuel their competitiveness and spending habits, nya~"
"Don't worry, even if a whale dumps the resources of an entire planet into the game—we can handle it, nya~"
"???"
"!!!"
Nyaruko and Luhy were absolutely floored by this ultimate, all-encompassing gacha system.
So this was what the leading edge of cosmic entertainment looked like?!
Too advanced.
Both the industry and its monetization were on another level.
"..."
Whoosh—
Nyaruko pulled a crowbar from beneath her skirt and weighed it in her hand.
"Give me the big pity pull!! Now!!"
—
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