Every Samsung Galaxy S7 unit costs at least $255 to build, providing Samsung with a good margin given the phone's $670 retail price in the US. Analysts from IHS have detailed the cost of the S7's components and construction, showing the phone's build cost is the same as the Galaxy S5's.
The most expensive component is the Snapdragon 820 processor from Qualcomm, which costs $62. Some S7 units will have different total costs since the Snapdragon is replaced with a Samsung-made Exynos chip in some markets.
Another important and somewhat expensive part is the phone's 12-megapixel Dual Pixel camera, which comes in at $13.70.
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