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Dgc1808 said:
I believe that revenue from GT5p could be as low as $50M. How many of those sales were bundles or at a cut price? This really all depends on how much retailers had to pay for those copies.

I agree with this. Also, I believe the dev cost is much higher than $60 million. I estimate final cost will be at least $80-100 million. And $50 million for marketing = total sum $130-150 million.

But that would still need only 2-3 million of GT5 sold at full price for it to be profitable ($60-90 million net revenue added to the $50 mill from GT5p).

Final profits could be 10 million x $25 - $90 mill = ~$150 million