I feel like you’re asking this in response to a comment I made in another thread, so i feel compelled to answer so you’re not disappointed.
Yes it can be worth it, but I want to add a major caveat.
If you’re new to the game, not comfortable with being in lowsec, scanning and gas skills represent a significant skill-time sink, and the gas scoop costs represent a large portion of your wealth being invested into it, I recommend against it.
Why? It is a combination of “don’t fly what you cannot afford to lose” and building up the basic piloting skills that enable a pilot to survive lowsec. In this case, both can be addressed with the goal of eventually gas harvesting, with one simple trick:
Mine ore in a cheap venture in low sec. That’s it.
It can be in a belt, or learn about ore anomalies and roam low sec to find some of the better rocks. This will give you the opportunity to learn how to fly with d-scan and bookmarks, how to evade, and who in local is dangerous. If a ship is lost, well it wasn’t one with expensive gas scoops, and hopefully something was learned. And if you succeed, at least you have more valuable ore than high sec ore, even if it isn’t as valuable as gas. Over the days of playing in low sec, while improving you-the-player, it also gives your toon the time to skill as you best see fit. Maybe that is upping the scanning skills to more easily find gas sites. Or some fitting skills to fit your planned gas venture.
And after all that, you can revisit the original question: is it worth it? Did you like mining and flying in low sec? Did you learn a lot of lessons on how to be slippery prey and fit ships for that purpose? Are you more confident taking slightly more expensive Ventures and scanning ships into lowsec?
Only you can judge yourself.
Lastly, on paper, yes gas is profitable. Hauling it around and the logistics, however, is a great pain. Hauling a T1 industrial full of it to market may be asking for a gank, so the usual advice applies here.