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osed125 said:

I'm pretty sure the 3DS XL is not being sold at loss, don't know about the normal 3DS 


Found a more up-to-date version of what I was looking for.  Disregard that post you quoted, was out-of-date and a bit rubbish!

http://www.nintendo.co.jp/ir/pdf/2012/120725e.pdf

There's still no mention of it being profitable, but to be honest I could be missing something completely as I am kinda tired.  The best I could find was:

"The profitability of the "Nintendo 3DS" hardware is improving, but the hardware has been in the negative margin".

I'm not really sure what that means.  But I presume this is the PDF all the news articles are linking to on July 25th, since it's the same date.  Perhaps there is something else in there, or that sentence means that they are profitable or something.