According to a report from IHS iSuppli, the components and the assembly costs for the new Playstation 4 are somewhere around US $381, which considering that it retails at US $399, gives Sony a profit of US $18 per sold PS4 console.
The high BOM (Bill of Materials) cost can be mainly attributed to two expensive components including the AMD custom APU which costs around US $100 and 8GB of GDDR5 memory, which costs around US $88. These two parts actually sum up to over half of the cost for the entire console. The rest of the components include the 500GB HDD which costs Sony around US $37, Blu-Ray drive with US $28, controller at US $18 as well as the rest of the smaller and cheaper components.
Of course, this only accounts for the cost that Sony has to pay for making and assembly and do not include shipping costs, marketing, R&D and all the bells and whistles that go with the launch of the new console. Although it is not actually loosing money on each sold console, which was the case with Playstation 3, Sony is not making a fortune on the same console either.
Source:
via Arstechnica.com.