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Well my dearly genius math friend the 3DS not only has 8~9x the number of games that broke the one million mark(animal crossing is almost doing that in Japan alone LOL) at least 3x the number of games that broke the 500k mark than the Vita has and the hardware sales are in order of +6x times the Vita has sold.
Not to mention Nintendo will make profits this year(albeit lesser one's because of the strong yen, tsunami etc) while Sony is in a enormous debt, with a credit almost at junk status, fired several employees(more than half of the japanese ones lol), and reduced the projected handheld sales in more than 8 million.
If that doesn't prove how the Vita is a flop and the 3DS is a success to you don't get near sharp objects and ask your parents for professional help
If Nintendo is losing money on 8-9x those units, or at least breaking even then the money made is a negative number or zero, my friend. Sony is also more than just games, so comparing their bond status is no good, sony could be losing money from other ventures.
Wow from all the Vitassurance topics this one gotta be the most pathetic I'm moved beyond words lol