There are some things you might not be taking into account.
Color film is not like a typical product where you need just the formula and the ingredients and anybody can make it provided you just put the money.
Color C41 film is a highly complex, difficult to make product that is based on propietary knowledge, held only by the very few manufacturers that had the know-how: Kodak, Ferrania, Agfa, Fuji, Sakura/Konica were the players.
Ingredients are not easy to be sourced, they have to be made in-house and the "formulas" need to be re-engineered for the specific coating machine and for the new environmental laws in effect right now. In other words, you simply can't look up to the "formula for -say- Kodak Gold 200" and get the ingredients and put them into your machine. It simply doesn't work like that in any way. Already forum member "Photo Engineer," Rowland Mowrey, RIP, former Kodak Engineer named in the patent of Kodachrome K14, explained this at length many times.
If you happen to have access to a team of engineers with the (secret) know-how and the (rare) coating machines and (expensive) facilities, and thus you have the potential to make C41 film, in a world where only two makers make it (Kodak, Fuji) and you DON'T choose to realize this potential, this potential of a clear competitive advantage over the rest of manufacturers (i.e. Foma, Ilford, etc), then you are not having too much "financial sense" or maybe "entrepreneurial sense".
Thus it made all the sense in the world.