https://wccftech.com/galaxy-s21-bill-of-materials-reveal-how-the-flagships-are-200-cheaper-this-time/

According to a report, the Galaxy S21 series costs Samsung $200 less than the Galaxy S20 series that was released last year. But how much did it actually cost Samsung to make these phones in the first place? Well, according to Counterpoint Research, the bill of materials for the $1,199 128GB Galaxy S21 Ultra with Snapdragon 888 and mmWave costs $533 to produce. The research company suggests that as compared to the BoM of the Galaxy S20 Ultra, there is a 7% decline.

The company has reported that memory and moving to a processor with an integrated modem, reduction in the number of mmWave module antennas, and the lack of earphones and chargers in the box are the main determinants behind this drop in the cost for the Galaxy S21 Ultra. However, due to the phone adding S-Pen and support for the ultra-wide band, the connectivity costs were on the higher side.