The standalone PlayStation 4 package isn't a profitable venture for Sony, as the company only makes a profit if a customer also gets a game and a PlayStation Plus subscription alongside the device.
Sony surprised a lot of gamers when it confirmed that its PlayStation 4 would cost just 399 USD/EUR, a full 100 USD/EUR cheaper than the Xbox One.
This low price was achieved because Sony didn't intend to make a profit by selling the console alone.
Instead, according to Sony's Masayasu Ito, who talked with Eurogamer, the console is profitable based on further purchases by a consumer, hinting that a game and a PlayStation Plus subscription will return enough money to Sony for a profit to be achieved.
Even so, Sony speculates that the PlayStation 4 will become profitable sooner than the PlayStation 3, which struggled a lot in its early years due to the high price and few games.