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TheWPCTraveler said:
This sounds really low to me. Even if all we assume is the lower end of being entirely comprised out of Switch shipments (2.74 million max), then the cost of the X1 to Nintendo is less than $70 even if we assume that the Shield is credited somewhere else.

Looks like Nintendo weren't lying when they said they had room for a price drop.

That only covers the last quarter, there could be further expenses from the previous quarters.
NX was first mentioned way back in March 2015, during the DeNa deal.

  Tegra Tegra-Automotive
Q1FY16 145 -
Q2FY16 128 -
Q3FY16 129 50
Q4FY16 157 64
Q1FY17 160 43
Q2FY17 166 47
Q3FY17 241 114
Q4FY17 257 129
Q1FY18 332 192

From http://investor.nvidia.com/results.cfm
It states that the Tegra renevues includes Automotive, OEM, Shield and development services.
From Q1 2016 NVIDIA starts mentioning Tegra development services, NX?
From Q3 2016 onwards the automative infotainment system revenue figures are shared.
Notice the jump in Q3 2017, Switch development hike + production?

114+129+192-3x50 (Shield avg) = 285, that would round to $105



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