DreamWorks and Disney’s The Help and Fox’s Rise of the Planet of the Apes are the only two August releases that can be sure of making a profit, although New Line’s Final Destination 5 could make it over the line, according to the latest monthly estimate from SNL Kagan. The financial analysis firm makes its projections based on a ratio that compares a film’s estimated revenue from all sources to the costs that Kagan can calculate — which don’t include distribution fees, overhead, interest, profit participation, and residuals. A movie with expected revenue 1.75 times higher than the known costs is projected to be a winner, while those with a ratio of at least 1.4 are on the bubble. The Help easily succeeds with a 3.09 ratio vs. Apes’ 2.49. Final Destination just barely makes the gray area with 1.43. But other major releases fall short including Focus Features’ The Debt (1.18), Sony’s Colombiana (1.06), and Dimension’s Spy Kids: All the Time in the World (0.97). The biggest disappointments by Kagan’s calculations are Disney’s Fright Night (0.44), Fox’s Glee The 3D Concert Movie (0.44), Lionsgate’s Conan the Barbarian (0.48), Universal’s The Change-Up (0.67), and FilmDistrict’s Don’t Be Afraid of the Dark (0.71). Overall, last month’s 14 releases had an average ratio of 1.24, slightly below the 1.25 for 12 films released in August 2010 and 1.45 for the 14 films in August 2009.