According to the research firm IHS, Samsung Galaxy S5 costs $256 to build.
The bill of materials is dominated by that awesome screen which is estimated to cost $63. Samsung-made memory chips are $33, biosensor – $1.45, and fingerprint scanner – $4. In comparison, biometric chip built inside the iPhone 5S costs $15, though the entire iPhone 5s is estimated to cost $199 to build. The Galaxy S5 assembly costs about $5 per unit.
But, bear in mind these costs show how much the Galaxy S5 costs to build not to sell. Not included here are manuals, packaging, shipping & distribution, as well as marketing costs.
What’s left for the Korean company is still an impressive amount of cash which is the premium they make for their R&D efforts.