What makes a movie a box office "bomb "? Just losing money doesn't make it qualify. It's the amount of loss from the production costs to ticket receipts that makes the difference. For example, 2006?s Zyzzyx Road took in a shocking $30 at the box office, but since it cost only $1 million to make, it didn't lose enough money.

Source: http://www.cnbc.com/id/38815985