sure it could hold 100 koi if they were all very small like 4-5" but its hard to tell from the pic but maybe 10 good size koi e few more if you test the water and it can handle it
Very nice When I built my point I looked into filtration quite hard they say you need twice the amount of filtration for the same amount of 10 koi as you would for 20 gold fish the same size, this web sit really explains all.