Sony's expenses would have been much higher through the R&D and manufacturing of PS3 Slim and PSPGo, and they're not selling any units, yet.

Ding! If Sony just produced 500k Ps3 slims last Quarter then the Ps3 could easily take up 200million of that 300 million.

The way you state these percentages is pretty misleading.  You could say that, with the given conversion rates, if the ratio between revenue and expense was 1:1 at launch, then its now 4:3, which is a LOT better sounding than the "60% decrease, 70% decrease" percentages you threw out appear at first glance.

Of course, we knew that the ratio wasn't 1:1 at launch, but I sincerely doubt that it was much less than 3:4, which does certainly imply break-even or a small profit on the slim.  Using the USD numbers of $600 to $840 implies a small loss in the US, but I but I believe the ratio is different in the different regions.

I think you misunderstand how financial reporting works.

When a company manufactures a product, two things happen:

1- They pay out cash to buy the components and manufacturing of the product (i.e. subtracting the production cost from their income).

2- They put the finished product in their inventory, assigning it the value at which they'll sell it (to the retailer).

The only way that this results in a financial loss is if the production cost is greater than the price at which they'll sell it to the retailer.

According to the iSuppli report (which AFAIK is all we have), the PS3 cost $840 to produce back then, wasn't it? That's more than a 3:4 ratio.

ok so i am not a veteran vgchartz member i am fairly new ( became memeber in early july 09) but after all the threads and the posts i have to conclude that you are the funniest member....

i expect to see profit in the gaming division from Holidays on. What you say makes no sense... So they just forget about the money they get after selling their product?

You're right about the US numbers, but I was referring to the overall sales ratio.  I believe the ratio was better for Sony in the EU and Japan, was it not?

They don't forget about it... as I said in point number 2, the sale value is added to the income as soon as they put it in inventory.

What happens when they sell it to the retailer is that the "inventory value" is converted to hard cash... but if the inventory was correctly calculated, this doesn't result in any income or loss.

Look at it this way. When the PS3 is made, cash is converted to inventory (and the loss or profit occurs here). When the PS3 is sold, inventory is converted to cash (normally without profit or loss at this step).

In your own opinion,how much is a ps3 costing Sony now?

Producing,shipping,retailers...?

350$ ?