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I've never saw any official statement 

I wonder how many copies each Nintendo game need to sell in order to break even its costs

It will gave us the idea which franchises are truly profitable and are hard caring Nintendo financially 

Unlike movie industry, it's not common to show development costs of big productions. As far as the cinema goes, the box office performance each title must be sustainable. Meanwhile gaming studios are more likely to have some AAA games operating at loss as a proxy to building branding loyalty, while profiting a lot from cheap ports and remasters