No, last time I calculated, you should have 24K+ domains in hand to get the same profit margin, comparing to be a reseller. My calculation was from 2007, and the cost for domain is higher now, so I think you will need more, not 8K domains in hand.
Thought we might be able to add a bit of a perspective to this conversation.
Once you've crossed the 7,000 to 8,000 domains mark, an ICANN Accreditation might begin to make sense from a cost-savings point of view, because that's when you start recovering your investment (ICANN Annual Fees, etc.). Your savings will keep increasing as your volumes grow, which means that as a reseller with over 8,000 domains, chances are you're making a loss on every domain registered.
I will chip in, your fees per year will be around $8,000 USD as a MINIMUM with ICANN accreditation, so that is 1 dollar per domain.
If you went down the LB route for a platform, that means an extra 35 cents for a .COM, so you are now at $1.35 as a cost on top of the ICANN and reg fee, so a .COM costs you $7.04 if using 2009 RAA, plus say just the $1 as you might have your own platform, thats 8.04 cost, eNom sell cheaper than that, so do many other reseller centric registrars.
IMO get more domain under your belt first, 3i were along the right track above.
Our company currently has about 8200 gTLD domainnames registered for customers.
Is it profitable to request an ICANN accreditation ? What are the costs involved ?
You seem to be well placed to get ICANN accreditation in my opinion, but its purely a business call.
With the calculations provided earlier in the thread, seems profitability (numerical) would depend on whether bulk of your business comes from sub-resellers or direct customers.
So if your business was mostly from direct customers, it would make sense to get accreditation and reap benefits of the elevation to the next level. On the other hand, if your business was mostly from sub-resellers, you may want to do some analysis and take a call.