Rath on 03 August 2009
I think the percentage drop in costs for Nintendo is probably something around 30% from launch (just a guesstimate) which would (if exchange rates were equal and we assume manufacturing cost of $200 at launch) give them a profit of $110.
Of course the exchange rate is killing them, just like every other company in Japan. The fact that they haven't dropped the price is meaning they still can reap large profits though.
