It's all a little finicky though. If we're assuming the device isn't being sold at a loss per-unit - and frankly I don't see how it could be - then there's no question of whether it's "profitable" or "not profitable", but instead a question of how many units it has to sell to become profitable. Maybe "losing money" is in fiscal quarter granularity, meaning that Nintendo's 3DS hardware division will post a loss for at least one quarter. But that then begs the question of exactly where the fixed cost overhead is allocated, time-wise.