Movie flops - patterns?

My kids and I joke that Tom Cruise might be bats#!t crazy but he makes great movies. I looked at the attached link to see if he had ever made a flop. Yep, The Mummy.

However, looking at the movies that flopped, the only pattern I could see is that a lot of them had big name actors. I guess you can't lose a lot unless you spend a lot. Also, a lot of the big budget CGI movies failed.

1. Do you see any other patterns or commonality in the movies?
2. When a movie "loses money", are they really losing money or is there a lot of creative accounting?

Here is the link, it is a little click-baity. I had to wait a few seconds between clicks because an ad would appear right where the "Next" button was. I hate that!!!

http://www.kiwireport.com/biggest-box-office-flops-ever/6/

I actually liked The Mummy.

I've noticed that movies with the name Damon Lindeloff in them tend to not do too well.

A flop can really be determined by 2 things. Either how much money, or lack of it it makes. Or a flop as far as who doesn't like it.

Like a movie that cost 10 million makes 50 million back. Success. A 300 million movie makes 50 million back, a flop.
But then theres movies, like say, The Last Jedi. Its made tons of money, and while plenty of people do like it, most would say it was a flop.
As far as Hollywood is concerned, its ALL about the money. I have still yet to see Solo, I heard mixed things, but still mostly good stuff. Its considered a flop.

Having worked on our local film industry, I have know a few production accountants that have to report numbers to Hollywierd every day. As i understand it, unless a movie makes back twice its budget, it is considered a fiscal flop. Bare in mind that even after it leaves the local megaplex, a movie is still making money over-seas, and when it goes to video/ streaming services.

If what makes a hit versus a flop could be identified studios would be thrilled. The studios already spend millions of focus groups, known IP, and datametric research to try and mete out exactly what factors in to making a hit movie-- and yet they won;t accept there's a x-factor to anything creative.