UBS Estimates Galaxy S10 Cameras Cost 14-16% of BOM
Samsung Galaxy S10 5G also features front and rear ToF cameras:
"S10 5G comes with total 4 cameras on the rear side. In addition to the same three cameras we have for S10+/S10 (12MP wide + 12MP telephoto + 16MP ultra-wide camera), the 5G model adds a Time-of-Flight module. For the ToF we think the sensor likely comes from Sony, and the module should also include one VCSEL laser which we believe is supplied by either Osram or ams AG. Interestingly for the rear side ToF, we think Sunny Optical could be the main supplier for the module, while SEMCO and Samsung are still doing the modules for the existing three cameras as well as for the combining of the final quad cam. We think the cost for the quad camera for S10 5G model could be c. $55, of which the ToF module alone could cost c. $10."
"On the front side, S10 5G also has dual front camera similar to that of S10+. One difference though is that it replaces the 8MP RGB depth camera with a Time-of-Flight. We think the ToF module structure is similar to that on the rear side: Sony likely supplying the ToF sensor, and one VCSEL laser likely supplied by Osram. We think Partron is the main module assembler for the ToF module, as well as for the combined dual camera module. We think the cost for the dual front camera for S10 5G model is c. $20, of which the ToF module alone could cost c. $10."