I mean, OpenAI has never been profitable. If anything, they are insanely unprofitable.
The more interesting question is will they be able to deduct those past losses (while they were "nonprofit") from their future income in the same way they could if they had been a normal corporation all along.
The more interesting question is will they be able to deduct those past losses (while they were "nonprofit") from their future income in the same way they could if they had been a normal corporation all along.