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The anayslsis is okay but it's missing ALOT of factors.

--> Money invested in WWS.
--> R&D costs for various projects.
--> Accessories profit/loss
--> SONY online area (PSN/Home)
--> Replacement consoles.
--> Marketing Costs

Obviously it would be immpossible to work out all of these things ourselves since we don't have any data from SONY but remember these can all have a major impact on the final number.