The argument is very rarely based on simple profit/loss.It's more about opportunity cost. If the amount of money to be made is too small, then the time spent would be better served working on a project that'll provide a better ROI. It's very apparent in how companies handle Limited Run Games, they've approached Tecmo Koei and Sega about several projects, guaranteeing at least $300,000 in profit, but that number is too small for them to spend the time on licensing and management. Despite the fact that LRG would handle distribution, promotion, and shipping.
Due to this dynamic, you have studios dedicated to remasters and porting being so prolific. They can handle the job that is near guaranteed to make a little money + build a fanbase on another platform without disrupting the work flow of the main team.
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