The point was made that this whole "formula" you're using which seems to be quoted a lot is in fact rubbish. Let's see some real document from the studios to prove it!!
The "formula" being touted is one I recall being explained by "Starlog" magazine in the early 80s, but the filmmaking world has definitely moved on from there. "Creative accounting" has hidden many costs of some films.
Home video sales are definitely not counted. A film from the 60s can be released on Blu-Ray today for its first time and that money (mostly gravy) won't get added to its old 60s totals.
I also recall discussion about "Batman Returns" in 1992. Potential licensees had been caught on the hop by the surprise blockbuster that was "Batman" (1989) - the tie-in rights had been "too cheap" - and Warner Bros made an absolute killing on the sequel by preselling the rights
(to sell international spin-off merchandise rights) to lots of little promotions companies all over the world (who didn't make their money till they sold enough local rights). They sold the rights to sell the rights! As it was told to me, Warner Bros and DC Comics made enough money on this new business model that the film had theoretically already paid for itself before release
. But, of course, this money sat in a different pot and wasn't "counted" in final totals. (And, of course, many once-tiny promotions companies all over the world went to the wall because they failed to sell enough rights. But Warners already had their $$$$$)