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People here are saying that there is no sense in comparing 3DS sales to PS4 sales, since they do not share the same market. Well, that is true, but there is still cause for the comparison. Why? Well Nintendo gets a LOT of revenue from the 3DS, and they can then channel that to the Wii U. The popularity of the 3DS gets them more consumers for the Wii U. They are all related. Saying they are not is ridiculous and frankly is something I expect from fanboys.
And before you say that Sony and MS can do the same with their tablets, laptops etc. it is not the same, Sony and MS gaming branch are separate from other parts of the company. If they are making a loss then they might decide to do without the gaming branch.