I think THE BEAVER is a b.o. bomb mainly because it had limited release.And for a limited release it made decent money.
RESPONSE from Head RAZZberry: Actually, if it has any box office potential at all, a "limited release" ought to have a higher per-screen gross than a wide release does. For comparison, THE BEAVER (playing on 22 screens) averaged an embarrassing $4,890 per theatre (LINK) while THOR (playing on 3,955 screens) averaged about 4 times as much: $16,618 per theatre (LINK).
You also seem to be overlooking the possibility that Summit, the film's releasing company, couldn't find more than 22 theatres willing to book BEAVER. By any measure, this film is a bomb, and has certainly put a dent in Gibson's career...