That's a silly comparison. Avatar was made by James Cameron, someone as established as it's possible to be in Hollywood. If Mark Zuckerberg or Larry Page or Jeff Bezos started a new company, then that company would be a good analogue because you aren't going to get the terms that you'd get out of a long-shot like Facebook. A better comparison would be something like Paranormal Activity (12,893x ROI) or the Blair Witch Project (11,111x ROI). Avatar is a good proxy for how much revenue-generation Hollywood is capable of, not its profitability measured by ROI.