Where to Allocate Another $1Billion(*) Loss for Sony in FY End Mar 2007?

[bumidan]

With some data change from Sony Website:

http://www.scei.co.jp/corporate/data/bizdataps3_sale_e.html

Basically, if you have seen my previous Sony analysis - the biggest change is that I used a 5.5 million PS3s sold whereas that was the production figure.

This link indicated that only 3.61 million PS3s were sold (recognized as revenue/profit in the financial statements).

If I use all the same date, there is another  US$1 Billion loss to be attributed to the Game Division.

Any ideas?  Or is it really all PS3 related?

Or PS3 software development?

Discuss.