well they only needed $950,000 to have the amount needed to go to market and i'm sure that $950k already had a fair amount of buffer space in it... and yes of course the extra approx 7.5 million was for additional units, if they didn't have some millions left over, after those expenses, they don't have a very good business model..
remember $99 is the retail price.. that's what it will sell for at best buy.. or wherever they go to market.. so they MUST have a far lower price point to develop the hardware in order to be able to sell it to retail and still make something off those units. This means they made that much more off of each of these preordered devices than they will ever make in retail so i'm sure they are still sitting on a nice chunk of change.
I can't fathom they are anywhere close to broke right now.. but the point is even if they had all 8.5 million as pure profit, even that is still chump change compared to what Microsoft spent to get themselves in the business or Sony to develop the playstation, be rejected by Nintendo and go into the retail market.
The big thing now is that they need to improve the quality of the games and the discoverability of quality games. One of the downsides of having a unit that only costs $99.. its "just cheap enough" that people could probably buy it.. try it and shelve it.. never come back.. heck.. think about how the Wii became like that for many people.. it was $250 undercutting all the others.. but it was fadish and in time without more killer games people got tired of it.. who has a Wii now and regularly use it? I never owned one, but i just never hear anything from anyone about them playing a game on their Wii.. this could be what happens to Ouya but faster..