Will Amazon report a $60 million loss when disclosing information about its Kindle Fire Tuesday?

A revised estimate issued by Jordan Rohan, a Stifel Nicolaus analyst, reveals that Amazon sold 6 million Kindle Fire tablets in the fourth quarter of 2011. This estimate raises the number with one million, as the same Rohan forecasted Amazon to sell 5 million of its recently released tablet.

The tablet industry is obviously led by Apple’s iPad, with Apple shipping a total of 55 million units since its launch. The company recently announced its best quarter with 15.4 million iPads sold during the 98-day fourth quarter of 2011. This is an amazing performance for one quarter with the competition heating up.

The same quarter Apple that recorded its highest sales numbers in all of its product lines except the iPod, which is slowly decreasing in sales due to the popularity of the iPhone, Amazon announced its Kindle Fire.

This tablet was filed a gap which Samsung or Asus could not file. The Kindle Fire’s price tag of $199 made the tablet’s sales skyrocket. As the recently published Strategy Analytics report shows, the Android tablet market accounted for 39% of the global market share. This share was mainly dominated by Samsung, but as the recent numbers also reveal, Kindle Fire has rapidly reached the Galaxy Tab, and now the Android market is mainly split in two: Samsung Galaxy Tab and Amazon Kindle Fire, both holding nearly equal percentage of the market.

When Kindle Fire was launched, business analysts forecast that Apple was likely to lose  1-2 million buyers (which Tim Cook denies and so are the numbers they published).   An important piece of information comes from iSuppli, which analyzed the components.

What they found is that Amazon is losing about $10 per tablet sold. The iSuppli analysis shows that the most expensive part of the Amazon tablet is the touch-screen display, which costs $87, followed by the $70 cost of the main printed circuit board and the memory circuits estimated to $25.

Amazon is scheduled to announce its fourth quarter results on Tuesday, when more information will be disclosed about sales of Kindle Fire. So my question is: will Amazon announce a $60 million loss, or has it managed to compensate its manufacturing loss with its additional sales?