The top 10 list is based on the last three projects of each actor. It has been put together using data gathered by Forbes' Celebrity 100 research and Box Office Mojo to calculate how much, on average, each star's last three films earned at the box office per dollar of pay, said the website of the magazine.
Two of Sandler's offenders are "Jack & Jill" in which he played both halves of a brother-sister twin set, and "That's My Boy", in which the 47-year-old played the father of Andy Samberg, 35.
The former film grossed USD 150 million, but it took an estimated USD 80 million to make. "That's My Boy" didn't fare well either. With an estimated budget of USD 70 million, the film brought in only USD 57 million at the box office worldwide.
To compile the list, Forbes looked at the last three movies each actor starred in over the three years to June 1. Looking at pay, movie budgets and expenses, a return on investment number for each star was calculated and then an average of those numbers gave an idea of overall return.
Close behind Sandler in second place is Katherine Heigl. For every dollar she was paid, Heigl returned an average of USD 3.50. Reese Witherspoon ranks third with an average USD 3.90 return for every USD 1 she gets paid.
Actor Kevin James has made his debut on the list and occupies the fifth place.