According to BoM experts at IHS, the Google Pixel XL 32GB variant actually costs only $285 to build.
Note:- Software, R&D and marketing costs are never included in BoM calculations.
Actual cost- $285 | Selling Price- $769. Google is earning pure profit (Approx $485) by selling out their first Smartphones at this price. Though Nothing new, For comparison, the Samsung's Galaxy S7 costs $255 to make, while the iPhone 7's amounts to $224.80.
Also watch: Google Pixel XL Unboxing!