It's not profitable for a company to make it (4)
I believe the answer is:
loss
'it' is the definition.
The definition suggests a singular noun which matches the answer.
I can't explain the rest of the clue.
Can you help me to learn more?
(Other definitions for loss that I've seen before include "Red figures on a balance sheet or ledger" , "Forfeiture" , "Defeat; bereavement" , "Destruction" , "disappearance" .)