There are ways to make money on a large scale, but organ building is not one of them! I appreciate this is not a direct reply to the original poster's question, but the "value" of a pipe organ is, in some ways, incalculable.
Different industries have different profit margins,though there is usuallly some uniformity within a given industry.
Supermarkets, for example, work on a fairly low profit margin, e.g.10 to 12 %, but make large profits from high volume sales. An organ building firm is in a different ball park. As a one time Director of the British firm of Grant Degens and Bradbeer I have a working knowledge of the sums involved. I have also researched the balance sheets of some other organ building companies. Some are better off than others, but all work on limited reserves, and without a healthy order book would have a short life.
It is hard to precisely predict the future, but there is a limited market for new organs and the future seems to lie with the small firms of skilled craftsmen, with low overheads and flexibility. Thus organ building is by way of being a vocation
rather than a business, the classic economic definition of which is an organisation designed to maximise profits.
The actual costs of building an organ are the materials for the
pipes, soundboards, action and console. To this must be added the cost of labour - though organ building does not offer large rewards financially - and it is not a labout intensive industry in the sense of employing a large percentage of the workforce. However, the construction costs of individual organs is mainly that of skilled labour! There are factory overheads - premises, running expenses, office staff etc. But continued existence is dependent on cash flow from new work and contract payments, which depends on satisfied customers and reasonably competitive prices.
So pipe organ building is a vocation, and the value of an instrument, a bit like art, is what people will pay for it!
If it is a unique artefact of historical importance it will be worth more than an a collection of pipes attached to a console. These may cost as much to remove and repair as a new organ, and be of little artistic worth at the end of the day. On the other hand, sometimes organs of real interest come on to the market due to churches closing - for example the pipework from a "Father" Willis organ in London dating back to 1857, was recently moved and installed in a church in Burnt Oak, (St Alphage's) another suburb of London. But the action, framework and case were all new. Only the Pipes were used - carefully restored. The organ has tracker action. (see photo) It was considerably less expensive than an all new organ, and probably better than many!
John Foss