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Sony mentioned in the FY2020 Q3 statement that it is incurring a loss of every PS5 due to its decision to set a "strategic" price point for the next generation system. There's no specific dollar amount mentioned, but presumably the losses apply to both the PS5 disc version and the digital-only edition.

Source: https://www.gamespot.com/articles/ps5-is-being-sold-at-a-loss-sony-confirms-and-thats-not-unusual-or-cause-for-alarm/1100-6487076/

This isn't actually something unusual, because PS4 and especially PS3 were sold at a loss, too. On the other hand, Nintendo is making profit with every Switch being sold, right from the start.