A teardown of the third-generation iPad reveals that the device costs at least $316 for Apple to build, more than the previous-generation iPad 2, which means lower margins for the company as the tablet's retail price point hasn't changed.



From AppleInsider:

Market research firm IHS iSuppli on Friday released a report detailing the component cost associated with building the new iPad, and found that the prices of a few key components are costing Apple a substantial amount in profit per unit.

At the time of launch, the preliminary bill of materials (BOM) of a 32GB Wi-Fi + 4G LTE iPad is $364.35 which, when adding in the $10.75 in manufacturing costs, represents 50 percent of the tablet's $729 retail price. In comparison, when the iPad 2 was launched, the BOM of a 32GB Wi-Fi + 3G version was approximately $335.

  High cost of new iPad components drives down profit margins