The business model is assuredly not to break even, so I contest "balance this out."
There is risk involved and while some films flop the outcome has historically been significant profit.
Well yes, because they get creative with the accounting and those movies that hit $500+ million suddenly turn zero profit come time to pay taxes while some B or C film that costs a few paltry million at most to make and shovel right onto streaming services and net them $90 mil tops are what they pay taxes on, because they made a "profit".
> the outcome has historically been significant profit.
Nobody is entitled to profit. Ask candlemakers.
Other movies will balance this out though by making a loss - that's the business model. The interesting thing would be the average profit margin across all films at a studio or the industry.