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garretslarrity said:
Let me start by saying I disagree with the calculations in the OP. There's no way Breath of the Wild's budget was $60M, let alone up to $96M. I'd say it was $40M max, but possibly even closer to $20M. So I expect Metroid's budget to be less than $20M.

It was Nintendo's most ambitious project so far. A big open world with a new 3D-engine and hundreds of developers involved for years... plus many non-developers (quality control, voice actors..). Their wages alone were probably already more than 30 million dollars.

Plus wage labor costs, costs for their computers, maintaining costs of the builings they used, etcetera...

I have no problems believing that the total costs without marketing were around $60M or even higher.

And it paid off. Not every Nintendo game needs that kind of budget, but I hope at least one prestige project per year gets $40M - $60M budget.