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I don't think they are being sold at a profit.

What I think happened is that they manufactured 9 million units in 2013, at a loss, and they are still selling those Wii U's, so the loss for manifacturing those Wii Us is registered in the 2013 accounting.
When they finally sell those Wii Us and are forced to manufacture new ones, we will see if they are being sold at a profit or loss, or if it is a new model.