"Phones: Nexus S, for now"

Putting the other problems with the "ROI" calculation aside (such as lack of world-wide box office), the way you've expressed it is totally wrong. If You spend $30 million to make a film and your box office is $15 million, that isn't a "50% ROI."

Here's the link to the complete info-graphic that goes all the way back to 1963: [manyeyes.alphaworks.ibm.com]