Answer: There are 22.5 films were profitable.
Step-by-step explanation:
Since we have given that
Number of total films = 40
Percentage of comedies = 60%
Number of comedies is given by

Percentage of horror films = 40%
Number of horror films is given by

Percentage of comedies were profitable = 75%
Number of profitable comedies is given by

Percentage of horror were unprofitable = 75%
Percentage of horror were profitable = 25%
Number of profitable horror films is given by

So, Total number of profitable films were

Hence, there are 22.5 films were profitable.