It all depends on how they account for the R&D costs. Even without that it's hard to determine. Whilst they do claim to be running at a modest profit I believe this is somewhat down to "accounting" practice. The first cash comes in when a launch contract is signed. SpaceX then spends money making it happen and gets more money from the customer. It's probable that after the initial signing fee they get less additional money from the customer than their costs. Their current modest profit is coming from an expanding order book, and all will be good if they keep their future costs down ..... by getting lots of reuse out of the boosters.