Deadline was slipped a net profit participant sheet on “Yesterday” showing the movie is still in the red by as much as $88 million, despite an estimated profit of $45 million for the studio. A net profit participant sheet specifically shows the film’s profitability in regard to a person’s specific deal, and it’s often loaded with heavy expenses that aren’t necessarily subtractions to a film’s bottom line, rather just to that specific participant’s deal.
Source: ‘Yesterday’ Net Profit Statement Shows It’s The Same Old Song On Hollywood Accounting