The Hollywood industry's modern rule of thumb is that a movie must make double its production budget at the box office to break even. In Lightyear's case, that's $400 Million needed in box office sales.
The rule of thumb is that the extra costs are 50% of budget. So, it cost $300M.
And the studio gets, as a rule of thumb, half of the Box Office.
Lightyear will have to hit
$600M to break even.... In the theatrical window. There are other 'windows' in which a movie can make extra dough (PPV, DVD, streaming, merch).
Here are some other movies that didn't make their theatrical window profitable: Tangled, Captain America: The First Avenger, Brave.
Several other popular ones that just about broke even: WALL*E, Iron Man 2, Ralph Breaks the Internet, Pirates: At World's End.
Disney's problem is their budget, which can be 2.5 - 3 times higher that another studio's films. They then have to make closer to a billion dollars at the Box Office just to make a profit.
Then again, every movie Disney releases is another addition to the D+ library, thus helping that part of their media empire.
And another rule of thumb: Movies with a CinemaScore of "A", usually make 3.5 to 4 times their opening weekend. So, with $85M worldwide, it's expected to hit a BO of at least $340M.
And if this first weekend was unusually depressed because of the competition, it could be more. Several family films had the "legs" to earn five times more than their biggest weekend, such as E.T.