Well, the studio first has to recoup the cost of production. Given that The Avengers cost $220 million to make, movie’s profits come down to $530 million. Additionally, according to a Bloomberg Businessweek article by James Ellis about another $100 million was spent on marketing this movie; bringing the film’s earnings down to $430 million.
However, we’re not done yet. At this point, Disney needs to start paying Box Office-bonuses to people who get a cut of the movie’s gross profits. For instance, after Iron Man became a huge hit, Robert Downey Jr. had his contract re-negotiated so that he’d get a cut of the final profits. Few people will ever know how much money Downey Jr. has coming to him, but according to an article from The Hollywood Reporter by Matthew Belloni insiders have estimated that it could be as high as $50 million. Meaning, that Disney/Marvel will have about $370 million dollars of profits from The Avengers. This is less than 25% of the film’s total box office haul.
Much, much more at the link, but it’s worth remembering: $370 million may be less than 25% of Avengers‘ take, but it’s still an amazing amount of money.