A recent teardown analysis from iSuppli revealed that Sony loses about $31 per PlayStation 3 console sold in the United States. Here’s the skinny:
The new PlayStation 3 with 120GByte HDD model is priced at $299 in the United States — which means Sony sells each PlayStation 3 in the United States for $31.27 less than its materials and manufacturing cost.
In comparison, iSuppli’s Teardown Analysis Service determined that Sony sold the previous-generation PlayStation 3 for $49.72 less than its manufacturing and materials cost, based on pricing from October 2008.
So even though the PS3 Slim costs $100 less than last year’s model, it loses less money per system than its forerunner. Keep in mind that iSuppli’s analysis does not factor in “software, box contents and royalties”. As it continues to make its manufacturing processes more efficient and parts continue to come down in price, it’s possible that Sony can sell the PS3 at a profit come this time next year.