Also keep in mind dealers have quotas, so if they were low on their quota they may have needed to push the extra cars to get their numbers up even if it means lowering what they make.
But in general a dealer will never "lose" money on a car. Even if they have it sitting on their lot for a year. I was hunting for a new 335D and a few dealers still had some in stock, but weren't as aggressive on pricing as they should've been...I guess they realized they'd rather convert them into loaners.
Current: '15 M235i Vert
Previous: '13 335i, '08 TL-S, '00 Corvette