Sony Ericsson appears to have a firm grip on turning around their companies financial stand point. The company posted a $397 Million loss (293 Million EUR). First quarter of 2010 for the first time in a long time posted an operational gain of $226 Million (21 Million EUR). Sony Ericsson has shifted its focus to high-end devices, with this focus the company has shipped 10.5 Million devices in the first quarter. 4.1 Million devices less than the 4th quarter of 2009.