A creative project will always have the risk of lost associated with it.
usually, a game that has no recognizable ip and has new concepts will never get more money than a sequel that has had guaranteed success
new ips always make less money even if it catches on but the sequel will make twice that.
marketing is going to cost equal or more than development so there's hidden cost as well
a publisher knows this and lowers the budget to not financially destroy their own company.
100M budget for a game, mainly mobile at that? that's crazy. A budget like that puts among the likes of actual console titles.
for example, the breath of the wild's budget is estimated to only be about $20 mil
What was the budget of Breath of the Wild? - Quorawww.quora.com › What-was-the-budget-of-Breath-of-the...