from Wiki...top box office BOMBS:
In the most dramatic cases, a film's poor performance can push a studio into financial ruin, as happened with United Artists (Heaven's Gate), Carolco Pictures (Cutthroat Island), Franchise Pictures (Battlefield Earth), and Square Pictures (Final Fantasy: The Spirits Within).
also
The size of a box office "bomb" can be determined by either the net loss sustained, or by a loss percentage (1 - gross revenue/production costs). By using these two measurements, the biggest U.S. box office bombs listed below are (respectively) Alexander (2004) with a net loss of $120,702,809, and Zyzzyx Road (2006) with a loss percentage of 99.9985% of production costs. Considering worldwide box office sales, the biggest loser was The Adventures of Pluto Nash (2002) with a net loss of $92,896,027.
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http://en.wikipedia.org/wiki/List_of...x_office_bombs