Depends on what the goal is. Survive or thrive.
Lets talk survive, cause they sure arent thriving out under the ice. So at a heavy 15lbs apeice, thats 300lbs of koi. The most I have
crammed inside in my basement pond is 200lbs of koi (about 60). Seen in second picture. Total volume is 1200 gallons, Filtration is a settling chamber, then brush chamber, then a 55 gallon barrel trickle tower. All circulated by a 3600gph sequence pump. Koi were fed half a pound a day or less. In these conditions for about 5 months. Ammoina and Nitrite at 0ppm after filters cycled. 10% water changes once a week.
Remember were talking survive. I would rather cram them into that tank then leave them outside.