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I don`t think thats how they calculate. If they use ressources to develop something for the Wii U and tie up their employees with a Wii U Game for a couple of months who could have done something else that could make twice or trice the money then even though they profited from the Wii U Game in the end. They lost money because they didn`t use their employees for something that could have given them more money. In that case the Wii U game would be unprofitable. Because it makes less profit then a potential other project they could pursue in that time instead.