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Sales - The Handheld Wars! - View Post

Not really, because we don't really have a good idea of how much profit Sony is making. They had multiple price cuts. It's not clear whether Sony is making money off hardware sales and even if they are it's probably minimal. It's hard to tell how well software is doing since there are so few million sellers. 

The DS on the other hand has had fewer price cuts. Plus most experts have agreed they are making a profit of hardware sales, even after the price cut. In addition they have a higher software attach rate further increasing the profit lead. To top it off, software development costs are lower as well. If that isn't enough, Nintendo has the best selling first party titles which further adds to profits.