Warner Bros. reportedly shelved Batgirl so that the studio could use the film as a tax write off.
According to Variety, several sources have stated that Warner Bros. Discovery will take a tax write-down on Batgirl, and the recently canceled Scoob! Holiday Haunt, which is "seen internally as the most financially sound way to recoup the costs (at least, on an accountant’s ledger)." However, should Warner Bros. choose to move forward with that strategy, the studio would be unable to monetize Batgirl in the future. This means that Warner Bros. would be prevented from releasing the DC Extended Universe film on streaming or in theaters, as well as selling the film to another studio, at any point down the road. Originally slated to premiere on HBO Max in late 2022 or early 2023, Batgirl was canceled in Aug. 2022 due to the "desire for the studio’s slate of DC features to be at a blockbuster scale."
Batgirl initially entered development in March 2017, with Joss Whedon hired to write and direct the film. He eventually left the project and was replaced by Christina Hodson as the film's writer and Adil El Arbi and Bilall Fallah as the directors in April 2018 and May 2021, respectively. Leslie Grace, who previously starred in Warner Bros.' 2021 film In the Heights, was cast in the titular role in July 2021. Filming officially began in Glasgow, Scotland in November 2021 and wrapped in March 2022. The film is estimated to have cost between $70 and $100 million at the time of its cancellation and would have needed around $50 million to market the film domestically had Warner Bros. opted to give Batgirl a theatrical release instead of canceling the film. A rival studio executive has called Warner Bros.' decision to cancel Batgirl instead of releasing it in some form "unprecedented."
The Future of the Bat-Family on Film
With Barbara Gordon/Batgirl no longer set to make her DCEU debut, the future of the Bat-Family once again rests solely on the Dark Knight. Michael Keaton and Ben Affleck are both expected to reprise their respective versions of the Caped Crusader in The Flash, while Affleck will additionally return for the Aquaman sequel. Warner Bros. is also developing a sequel to 2022's The Batman, with Robert Pattinson back as Bruce Wayne/Batman. Keaton had shot scenes for Batgirl, but those will likely never see the light of day. It is unknown at this time if Warner Bros. has plans to bring back Keaton or Affleck for future Batman appearances in the DCEU. Pattinson's Dark Knight is set in a separate universe and is unconnected to the DCEU.
The rest of the cast for Batgirl included J. K. Simmons as Commissioner James Gordon, reprising his role from both cuts of Justice League. Brendan Fraser was also set to appear as the film's main antagonist, Ted Carson/Firefly, a disgruntled veteran who became a sociopathic pyromaniac while Jacob Scipio, Ivory Aquino, Rebecca Front, Corey Johnson, and Ethan Kai were also set to star.
Source: Variety