Guts (A Vow of Counterattack) MASTERLISE statue from Bandai Spirits. 
This collectible is an Ichiban Kuji "A Prize" item, specifically released for the Berserk: Oath of Counterattack (or Vow of Counterattack) series. 
Key Details
Series: MASTERLISE (Ichibansho line outside of Japan).
Character: Guts, depicted in the Berserker Armor with a fierce expression and dynamic pose.
Manufacturer: Bandai Spirits / Bandai Namco. 
This particular figure is highly sought after by collectors for its detailed sculpting that captures the intense moment Guts is consumed by the Berserker Armor.