Actually, most of the info posted here is incorrect or misleading. The 481/440 figure that people are quoting is an isupply estimate for the sum of the costs of the individual components. So the amount of money that Sony makes on a PS3 today is
400 - 481 + the amount of cost reduction since then - about $50 to go to the retailer - about $20 for shipping and storage costs - $20 for manufacturing costs - a share of the advertising costs and the cost of replacing faulty units.
And then you must also consider that the strong Yen is hurting profitability.
I believe that Sony is actually making a considerable loss on PS3 hardware, somewhere in the region of $100. Being as the entire Playstation division is still running at a loss, and that includes profit from PS2 hardware, accessories and games, PSP hardware accessories and games, and PS3 accesories and games
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