You're using outdated and vague sources. Here is a specific citation to the most recent quarterly report. The games division alone lost $45 million US or 29 million GBP.
http://www.nowgamer.com/news/1517042...s_decline.html
Also, to your point, it doesn't matter if they make money on each PS3 or Vita sold or not. All that net profit can be wiped out by marketing costs, development costs on the next generation, poor software sales, losses from piracy, etc...Similarly, it wouldn't be a problem if they lost tons of money on the hardware as long as their software or digital services were highly profitable which unfortunately they are not right now, at least not enough to make a net profit.