Well the used to be losing money on them. For those of us who paid 93K when costs were around 120K yes they were loosing boatloads.
Originally there weren't a lot of MBAs working at Tesla Motors, but rather there were just a lot of really talented engineers trying to build an amazing electric sports car. And they pulled it off, but since there were no bean counters employeed at the time, they ended up selling a $120,000+ machine for $30,000 less than it cost to manufacture. Four significant things (at least) have happened since then which completely changes the picture:
1) The price of the base model Roadster was increased by $15,000, and another $15,000 worth of options was made optional.
2) The Roadster Sport -- $20,000 more for $5,000 or so extra cost to Tesla.
3) The car itself has actually gotten cheaper. The "upgrades" to each model have been mainly very low cost sorts of things such as slightly changing the design of the bumper, center console, seats, etc., while at the same time taking very expensive things made of carbon fiber such as a solid CF center console, CF trunk, etc., and replacing them with plastic. This is just one example, but many areas of the newer versions are actually much cheaper to make saving perhaps $5,000 or more per car.
4) Cheaper battery pack: sure it's the same pack, but in the past 4 years the price of the cells used to manufacture the pack have come way down. This has perhaps saved anther 10 or 15k on each car.
And there you have it. What magic a few MBA's can work in a organization like Tesla, and sometimes we wonder why these guys get paid so much! A $30,000 loss per car is magically turned into $35,000 gain!
price increase: $15,000
options: $15,000
Roadster Sport: $15,000
battery: $15,000
parts: $5,000
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TOTAL $65,000 gain per Roadster Sport, $50,000 gain per base model
Not bad at all for a few minor changes!