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@Ail
Yes, you are correct. The analysis that I wanted to make is the TOTAL loss for either software or hardware.

If you feel that the fixed costs are separate, then by all means you can consider that.
However, we can as easily allocate that per division as well.

Again, based on the reported numbers, those are the results that we can guesstimate.

It is not PS3 hardware (component) loss, but also most likely includes R&D, maintenance, ongoing development, etc.

I will go back to previous years to analyze - when PS3 was first mentioned in the reports - which was year ending Mar 2006.

I will start another thread. The key assumption I will make is that PS2 hardware and software actually makes money - unless you or anybody else have a different opinion on that.

that will be interesting.