None of the 20 Most Profitable Movies (Based on Absolute Profit on Worldwide Gross) are above the age recommendation of PG-13 (source: http://www.the-numbers.com/movies/records/budgets.php). 5 of these films are child-friendly animations (such as The Lion King) aimed at a family audience.
12 of the 20 films are part of a series (such as Harry Potter, Star Wars and Lord Of The Rings).
However, the most profitable movies based on investment return tend to be low-budget horror movies, such as Paranormal Activity which were produced independantly on a low-budget and became mainstream oftern by the movie being distributed by a powerful distributor such as Dreamworks.
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