You're missing fixed costs in this analysis.
Think about it this way: in the holiday quarter, Sony made a profit. In the next quarter, they lost money. Why? It's not 100% certain, but I'd say it was due to lower sales volume, which means that the division's fixed costs tipped the scales towards unprofitability.
Fixed costs are things such as marketing, salaries, one-off expenses like moneyhatting 3rd parties etc. Maybe fixed costs is not the best expression, what I'm talking about are the costs which don't depend on sales.
It's very hard to do this analysis correctly, I think it's better to look at their quarterly report and conference and draw whatever conclusions possible from that information. They didn't reveal how much they're losing per unit, they only said that they're still losing money on hardware and that they expect to break even towards the end of the fiscal year (March 31 2009). Other than that, all we can do is guess.
My Mario Kart Wii friend code: 2707-1866-0957
