The Motion Picture
$239,115,674 at $102,500,000 budget
+ 137m.
This must have been profitable for Paramount. The film made more than twice its budget.
Actually it was barely a profit once you factor in that 102 mil was only HALF the true budget which is what Paramount did.
They blew almost 80 million prior to TMP just on Phase II pre-production alone some of which was used (the bridge, parts of the engineering set and corridors) and some which was outright dumped (the original Refit E, other parts of the engineering sets, new costumes designed with the TOS color scheme in mind.)