It would be nice to see a similar analysis for Moderna's vaccine, but of course the companies like to keep their cards close to their chest.
The 97% figure from the study is for research and development. As for manufacturing, they would recoup that from selling the vaccine at/slightly above manufacturing cost. As the article I linked states, they didn't like that deal.
And the next time they come out with some drug or vaccine, will we also just assume most of the funds were private, until proven otherwise? Why not assume the opposite, and let them prove they're not fleecing us? Are they so trustworthy and benevolent?
You're a Chinese company that wants to produce vaccines? Estabilsh a factory in the country of origin, obtain a license from the original manufacturer and start producing.