In order to figure out if a game made profit or not, you have to know the estimated development cost plus advertisement costs. Then, knowing the sale price and the amount of copies sold, you know how much revenue was produced from the game.
The number you stated, $104,970,000 is the revenue. This is not complete profit made from the game. Retailers take a certain cut from each game they sell, the publisher has to pay shipping costs, the development team must be paid for their work, etc, etc, etc. Lots and lots of costs. So, a good chunk of the revenue is never seen by the publisher.
Threads of Interest:
The Movie Thread: http://www.vgchartz.com/forum/thread.php?id=6880
The Crow Eating Thread: http://www.vgchartz.com/forum/thread.php?start=0&id=3886
The Betting Thread: http://www.vgchartz.com/forum/thread.php?start=0&id=7104
Custom GIFs Thread: http://www.vgchartz.com/forum/thread.php?id=18963
The Greatest Game Ever Conceived On Any Platform
Tag: "I have tasted Obi-Wan's bitter tears"