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What we do know:
-Net Income for last nine months was 59.5B Yen
-This is forecasted to be 30B Yen in 3 months

Possible reasons for this are:
-Low expectations set so that they can easily meet them regardless of what happens with currency exchanges or the world economy
-Increased costs due to spending more on manufacturing
-R&D costs for Qualify of Life products or the successor to the 3DS or Wii U

Given the above, it is too difficult to determine if they are selling each Wii U at a loss or not. However, back in 2012, Reggie said that all it takes is one game to make them profitable:

http://www.gamesindustry.biz/articles/2012-11-21-reggie-it-only-takes-one-game-sale-to-make-a-wii-u-profitable

Back then, they were selling the Deluxe model for $350. It now sells for $300. My opinion is that in the last 2 years, costs for RAM / Gamepad screens / optical drives / CPUs should have gone down significantly. I would find it very difficult to believe that they would be worse off then they were 2 years ago (ie they should be making money from each console sold).