Well, it's not just about how much it makes back. It's about how much it cost to make.
Those two numbers, along with whatever was spent for advertisement, should always be considered when discussing the box office return.
Examples. If you spend 80 million on one movie, and then 120 million on the next, and your returns are 150 and 155 respectively, you've just barely gotten yourself out in front of your budget the second time, and hardly made any traction in expanding the audience. Some will respond to that by saying that the foreign markets are doing much better this time around. Yes, that's true, but they had to buy those numbers in advertisement. That could give the studio significant pause on putting another big budget down.