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Captain_Tom said:

Ofcourse they have duh!

 

Let's say it cost 100 million to make and produce the game.

 

Then 2-3 million units sold at $60 means 120-180 million dollars which is way more then the way over-estimated 100 million.

 

DOY!

They Don't get 120-180 million they get about half that, maybe a little more if Guerilla is owned by Sony. As the stores normally take a little less than half that.

That said, The estimates I read were 40-60 million range http://vgsales.wikia.com/wiki/Most_expensive_video_games

And so that would be 60+ Million dollars, so that is at the very very least they break even, but most likely profit.