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The title is technically incorrect. Sony is not making 54 million.

Revenue does not equal Profit.

Profit is a combination of
+ 54.5 million
- Royalty/license fees for the games on the service
- Networking costs (third party fees)
- Retail fees for PSN cards
- Operation Costs (Staffing, building, hardware, electricity, etc)
- Refunds/free extensions

Please change the title.