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theprof00 said:

I'd say it's probably in the low millions as of now.

It would only take twenty-thousand subscribers to reach one million $, if they bought a yearly plan.

But that isn't pure profit.  Revenue maybe, but profit-wise I'd say they are still in the red for PSN Plus given the costs to start it and the initial wave of arguably better software in the first month that was available for free.  Once it gets to later months with software less people want in the free offerings they will probably start to make a profit.