turning a profit is complicated the studio gets back slightly more than 50% of the gross, so at 600 million it has earned back about 300 million. Avatar had about a 150 million dollar marketing/prints budget, so that comes off the top. budget estimates range from 220-290, and there are various counter party agreements and tax breaks that knock about 50 million off the top of that production costs, so let's round down and say it's probably not 170, and probably not 240 and split the difference and say it was about 200 million. now, that does not mean it needs to earn another 100 million (50 to the studios) to turn a profit, because usually points begin kicking in after the first dollar marketing expenses are paid. I would venture a guess that Cameron's taking at least 10 points of net after marketing expenses but before production expenses are paid, so of the remaining 150, 15 is probably going to Cameron, fortunately there are no big stars or writers but there are probably a few other point participants on the back end, so let's say another 6.5 points chew off another 10 million (however these other backend point participants are probably off the net after production and marketing, rather than net after marketing, but this is getting complicated enough, so lets assume that its net after marketing to keep things easier, and its possible cameron is taking points of gross before marketing, but that's pretty unheard of). That would mean there's 105 million to pay the production costs. So the film needs another 95 million after point participant deductions to reach the black. But don't think the math is that simple, because sometimes point participation increases as a film reaches different levels of gross, Cameron may get more points every 250 million the film grosses, for example. This is why ticket sales don't matter to hollywood, people like Cameron get paid based on gross and levels of gross reached, not tickets sold.
sooooo... to be on the safe side, I'd say the film needs another 250 million in worldwide gross to reach the black in theatrical. OTOH, if the film only has net after marketing & production backend participants, it's could already be in the black, or will be in the black by thursday.
A film like SpiderMan 3 with its much bigger budget (reputedly the most expensive film ever made, either it or Pirates 3) and with many many more point participants taking massive pieces of the points after marketing has a much harder time reaching the black, if it ever did, even with DVD.