It depends on the game obviously, because there are a whole lot of variables that go into proft per unit sold.
On the consoles 99.99% of sales will be through retail. Retail has sunk in costs and ends up delivering a smaller profit per unit sold to the developer/publisher.
On the PC 30-50% of all sales are retail (depending on a number of factors), the rest are digital sales which typically return twice as much profit per unit sold than retail sales. And if the publisher itself is selling the game digitally (say valve) then that amount goes up to up to 4 times as much profit (depending on the sale price).
So, on average, a PC game sale equals higher profit than a console sale. Which means, that for the profits from console to surpass the profits from the PC it needs to sell anywhere from .5 to twice as much MORE than the PC version.
Thing is, that is true for many titles, but not for all.
Console fanboys think that every game on the consoles sells millions, but that is not true. Most games don't even break a million units. Only a handful of super heavy hitters with a TON of marketing get those numbers, and this is hwere we hit on the final variable: the cost of development and marketing.
On the PC the cost of development and marketing is fairly small. You can possibly sell millions without a single TV commercial, or even much advertising at all (Minecraft for example).
On the consoles you need to spend a LOT more in marketing and a bit more on development, all of which cuts into the profit of the title.
So let's take an example.
HALO REACH sold over 3 million copies in it's first month. On the PC Star Craft 2 sold about the same in it's first month.
On the consoles all sales were retail. On the PC about 1/2 of the sales were digital. So in terms of profit where Halo: Reach is 100%, Star craft II should have generated about 200% the amount of profit (remember that only blizzard sold the digitla version of SC II, so they were makign a good 3x the profit per sale). Of course not all territories payed the same price, so we can't be absolutely sure about this, but it should be somewhere around that type of discrepancy. And this is even BEFORE we take into account marketing and development budgets. Unfortunately we don't know how much each company spent. I'm guessing in this case it pretty much evened out. Blizzard spent more moeny in development, and MS spent more moeny in marketing.
On the other hand some games just sell a lot better on consoles. Fifa 12 is going to outsell the PC version 4 or 5 times over, so even with increased profit on the PC, it's just not going to compare. Of course the reason why it will sell so few units on the PC is that EA deliberately wants that. It deliberately gimps the PC version fo the game, and staggers release with the console version in Europe. Stupid, IMHO.
So for a title to make more money on the consoles, Xbox + PS3 sales have to be 50% to 100% larger than PC. A lot of games do this. But a lot of games don't. Bad Company 2, fro example, sold more units on the PC. Since aorund 1/2 of those were probably digital, that means Dice adbsolutley made considerable more money on PC than on the consoles.
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