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NJ5 said:

@DMeisterJ: Not really, this is not one of the industry's well kept secrets. There are plenty of reports about it, here is another one which quotes a Screen Digest report:

http://compsci.ca/blog/profitability-in-video-game-industry/

A little googling goes a long way.

 

 

But there's no real sources on that, just speculation that games cost 50 mil.

Show me a financial report or something.  Then we can talk.  Until then, it's all reports and speculation.