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well lets see where they have spent money and where they heave earnt money:

Spent=

1) Publishing GT5p
2) Marketing GT5p
3) Publishing GT5p
4) Developing GT5
5) Marketing GT5
6) Publishing GT5

Generated Revenue from=

1) Selling GT5p (online + on disc)
2) Creating and selling Nissan Skyline gtr interface
3) Creating and selling technology for new Toyota Supra GPS tracking


So if it cost $60million to make GT5 and lets just add another $20million for advertising and publishing bringing the total to $80million we have to money they have made from seeling and creating tech to car companies above and money generated through GT5p.

GT5p sold over 3.5million copies on disc and further more numbers on PSN (including psn sales, there are alledgedly over 4million copies sold).

So if we take 3.5million and multiply it by $39.99 we get $139,965,000.

So we take the $139,965,000 and add what Sony got for creating and selling some tech to Nissan and Toyota.

Even if we take out $40,000,000, Sony still has made a profit. At worst they are probably breaking even, but i think that is unlikely.