It really depends on how much it cost to make the game and marketing. And you really have to look at it as a whole company (or division) because it might take 1 million to make a game but the company spent 5 million on the engine that was used in three games.
Third party publishers have to pay for licensing, but sometimes get a break or a discount for exclusives (and MS even admits to paying for exclusives, while Sony and Nintendo won't admit it)
Often times companies will lie about how much was spent on a game, saying 20 million to make, but it isn't really true because games have much more shared resources than movies do. If companies were really spending that much per game none would make any money, it would take a third party publisher selling 800,000 copies to make any profit.
I would cite regulation, but I know you will simply ignore it.
