That's our whole point. Company A made $10 in profit but you're saying that they're profit is undefined. $10 in profit (or in this case 25% of all profits) is NOT undefined. It's absolutely a defined and definitive number that can be presented in a defined and definitive percentage.
And for the record: YES, APPLE AND SAMSUNG MADE MORE PROFIT THAT THE INDUSTRY AS A WHOLE. I don't disagree with you for a minute.
But, my simple point is that Apple and Samsung did not make more than 100% of of total industry profit because total industry profit does not include losses.
Look, I get your point. Don't get me wrong. But there is no meaning behind the "103%" of profits in this article. Taking Apples and Samsungs profits, adding in others' losses, and then dividing the first by the second absolutely gives you 103% but it means nothing. It's not a real, meaningful percentage. It's just a percentage.
The actual headline should say: "Apple and Samung capture 99% of handset profits."