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I went with profit but it's a very hard thing to determine with games since the publishers/developers don't report how much a game cost to develop or how much a game sold unless they hit milestones.

 

Films are easy we get a reported production budget and working it out from there is easy.

Production budget $100 million

film makes less than $100 million = major bomb

film makes between $100 - $200 million = flop

film makes over $200 million = profitable