3DS games are not part of projections for the current fiscal year.
At a Q&A session during Capcom's recent investors briefing, Nintendo 3DS was one of the major subjects. When asked whether 3DS games were part of their projected sales and profits for the fiscal year ending 31 March 2011, the response was that the two games announced at E3, Resident Evil Revelations and Super Street Fighter IV 3D Edition, are not included in the figures.
This means that currently, 3DS games may not be part of Capcom's releases for the fiscal year, and it is possible that Capcom will not have any launch titles for the system. They went on to say that the timing of 3DS releases is yet to be determined.
In addition, Capcom's reps responded to a question about 3DS development costs by saying that the "MT Framework", their internally developed engine, allows Capcom to use their established development processes, so extreme cost increases are not expected.