According to @Grummz, the delay of "Assassin's Creed: Shadow" cost Ubisoft $21 million. The total cost of the work, according to outside estimates, may exceed US$400 million. The report he cited stated:
"Assassin's Creed: Shadows" has a budget of between US$250 million and US$350 million excluding marketing. If added, the cost of the game may exceed US$400 million.
Development of Assassin's Creed: Shadows began around 2018
The first delay of "Assassin's Creed: Shadows" (from November 2024 to February 2025) resulted in an increase of $21 million in budget costs (for polishing and optimization), and the second delay (from November 2024 to March 20) added several million more costs.
In comparison, the production cost of "Assassin's Creed: Hall of Valor" (2020) is between US$150 million and US$200 million, while the cost of "Shadow" is obviously much higher. The latter is specially developed for this generation platform and is larger and more ambitious.
However, it should be pointed out that the above data are based on speculation (from industry trends, Ubisoft financial reports and the integration of delay cost statements) and are not official Ubisoft.