Estimates from February had around 300,000 users or about $28m of revenue per year [0]. The acquisition costs alone added $1bn to Twitter's expenses. Maybe those numbers have improved a little since February, but they'll have to improve a lot to bring Twitter into the black. And asking people for $96/yr (or $132 on iOS) isn't going to be easy when usage is going down and the content producers are leaving. For a comparison, in 2021 Twitter made net revenue of $1.57bn, mostly from advertising.
[0] https://en.as.com/latest_news/how-many-people-have-subscribe...