In the film and media industry, if a film released in theatres fails to break even by a large amount, it is considered a box office bomb or box office flop, thus losing money for the distributor, studio, and/or production company that invested in it. Unless officially acknowledged by studios, figures of losses are usually rough estimates at best. This is mostly due to Hollywood accounting practices that typically manipulate profits or keep costs secret to avoid profit-sharing agreements. In some cases, a company can make profits from a box office bomb when ancillary revenues are taken into account, such as home media sales and rentals, television broadcast rights, and licensing rights, so a film that performs poorly at the box office can still break even after its theatrical run.
The following is a list of the biggest box office losses in the history of the film industry. Because currency devalues over time, it is important to adjust the nominal losses for inflation to make a fair comparison. The list is limited to films that are potentially among the top 100 box office losses, adjusted for inflation ($60 million or higher). It is impossible to provide an exact ranking due to missing data and conflicting estimates for several films.