That isn't what profit means. Savings you are holding for a rainy day are not profit.
I suppose you could create a reserve against projected liabilities such as warranty returns (which is commonly done in for-profit companies). But that is pretty well explicitly not for a rainy day or the unexpected; it’s for the rather firmly expected.
edit: I'm trying to ask a question; and I should add, it is my understanding that's how profit is defined. Why would this be downvoted? Do I really have to paste a definition of profit in here?
However I don't know who are behind PINE64 - maybe they have some long-term investor backing them up, and they try price at this point as low as possible to get the community going.
Actually, I would be interested in investing to this pine thing.