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Dr.EisDrachenJaeger said:

3DS is selling more than the GBA

Nintendo's losses are from their share buyback

Nopes and you know you're making stuff up (as if shares buyback would ever be counted in losses):

Nintendo said the main reason for the downgrade in its forecast is weak console sales during the run up to Christmas.

http://www.telegraph.co.uk/technology/video-games/nintendo/10578766/Nintendo-forecasts-205m-loss-amid-poor-Wii-U-sales.html

 

Where did you get your GBA numbers also? Did GBA also sell less than 13M in its 3rd year?