That was an unusual case, and it's rare these days for a studio to even gross 10 times what the film cost to make. 60 times is unheard of, so you're kind of grasping at the one exception to make your case rather than looking at the reality of what it really costs to make a mass-market film nowadays. BTW, Moonlight actually cost about $4 million to make, and even more when you factor in what they call P&A (prints and advertising, which is basically overhead, advertising, and distribution costs). It generally costs a minimum of $10M to market a film nowadays, and I'd say $20M is more normal. I've referred to this book many times, but read it: Sleepless in Hollywood: Tales of the New Abnormal in the Movie Business by Linda Obst https://www.amazon.com/Sleepless-Hollywood-Tales-Abnormal-Business/dp/1476727759 This will explain to you in great detail how the film business has changed in the last 15-20 years and why it's very hard to get a small (under-$40M) movie made, and why it's even harder to make one that's profitable. It's an eye-opening analysis of how tough things are in Hollywoo these days.