All the speculation in the last day has been odd to me seeing as Sony and Microsoft announced the situation back in September.  Here is from Microsoft and Sony themselves.  Now we dont know the losses or profit on each but the companies themselves did announce this.  However if Xbox One is selling at a loss it would go in the line with "Breaking Even or low margin" as it is a very small loss.

Microsoft

A Microsoft executive said that each sale of the upcoming Xbox One console will break-even or be sold at profit from its launch date

According to Microsoft's Yusuf Mehdi, the company plans to make money on selling games for the console and the Xbox Live subscription (which, he noted, has grown to 48 million members now). 

"The strategy will continue which is that we're looking to be break even or low margin at worst on [Xbox One]," said Mehdi. "And then make money selling additional games, the Xbox Live service and other capabilities on top. And as we can cost-reduce our box as we've done with 360, we'll do that to continue to price reduce and get even more competitive with our offering."

Sony

 Sony Japan's Masayasu Ito in an interview with Eurogamer. He went on to point out that the other purchases it anticipates the average consumer will make with a PS4 at launch -- such as a PlayStation Plus membership and a game -- will allow it to recover its losses. 

Nintendo
October 24th, 2012 - Nintendo Senior Managing Director Yoshihiro Mori made the announcement that the Wii U will be sold at a loss during a press conference in Osaka.

Yoshihiro Mori Made the Announcement WiiU will be sold at a loss - http://www.examiner.com/article/nintendo-wii-u-will-be-sold-at-a-loss

Yusuf Mehdi Xbox One to be Sold for Profit or Breaking Even - http://www.dailytech.com/Xbox+One+to+BreakEven+or+Make+Profit+on+Each+Sale+from+Launch/article33324.htm

Ps4 Sold for Loss announced by Masayasu - http://www.ign.com/articles/2013/09/20/playstation-4-hardware-to-be-sold-at-a-loss-at-launch

MS is doing pretty well in the profit department then.

I am pretty sure that both systems will sell very good and bring profit to the gaming industry as a whole. At least I truly hope so.

That wasn't true for last gen. MS, Sony and most third parties operated in the red for much of the time.

Also, the PS4 and One have not lifted sales of CoD, AC or other games. Any company losing money before will not suddenly be making money now.

And yet again, Nintendo made similar statements that were false. On top of that you dont know what MS is taking into consideration. We know Sony and MS have a similar console. We know they are 100 dollars apart and we know that every x1 has a kinect which is expensive. If sony is losing ms is losing. If ms is profiting sony is profiting.

Big turn around from last gen, where Sony and MS bled themselves early on

just like how the x1 is sold out right microsoft?

And again Nintendo announced WiiU was being sold for a loss. October 24th, 2012 - Nintendo Senior Managing Director Yoshihiro Mori made the announcement that the Wii U will be sold at a loss during a press conference in Osaka.

http://www.examiner.com/article/nintendo-wii-u-will-be-sold-at-a-loss

Or are we just going to ignore Nintendo ever said this because Max the Wild wants us to?

Are we assuming he's talking about the basic SKU?

I can only laugh at the breakdown prices places come up with. They may be fairly accurate on the cost of parts, but no they do not show how much companies make or lose per sale.

We are assuming he is talking about the WiiU.  WiiU is still confirmed to be sold at a loss.

http://arstechnica.com/gaming/2013/08/nintendo-wii-u-still-being-sold-at-a-loss/