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European qualification could boost West Ham

The authoritative Swiss Ramble has been commenting on the recently reported accounts of West Ham United from his fastness in Zurich.  Data; analysis; insight - he has it all.

West Ham’s operating loss (excluding player sales and interest) more than doubled from £37m to £85m, though other clubs had even higher losses: Everton £175m, Chelsea  £112m, Arsenal £99m and Southampton £87m

All Premier League clubs’ revenue is down in 2019/20, due to the impact of the pandemic, though West Ham’s 27% reduction is the highest in the Premier League (larger clubs are more in absolute terms)

The club have posted losses two years in a row, amounting to a combined £94m deficit, though they made profits in 4 of the previous 5 years. 2019/20 is the highest loss since £37m in 2008 (including £26m fine for rules breach for the transfers of Tevez and Mascherano).

Like many clubs, West Ham have become increasingly reliant on player sales, averaging £24m a season over the last four years. This season will benefit from the sale of Grady Diangana to WBA, though the transfer of Sebastian Haller to Ajax was at a loss.

The £140m revenue is down to 12th highest in the Premier League, though this is partly because their accounts close relatively early on 31st May, so more revenue has been deferred to the 2020/21 accounts than others whose accounts close on 30th June or 31st July

The club could benefit if they managed to qualify for Europe this season. As an example of what they could earn, English Champions League representatives received an average of £72m in 2019/20. It’s far less lucrative in the Europa League, but clubs still averaged £20m

Average attendance rose from 58,325 to 59,925 (for those games played with fans), which is second highest in the Premier League, only beaten by Manchester United 72,726

However, the move to London Stadium has not exactly been a money-spinner, partly due to competitive pricing, which has restricted revenue growth: £27m in 2018/19 (pre-COVID) was the same as last season at Boleyn, though a better comparative might be £20m in a “normal” season

Commercial revenue fell £2m (5%) from £36m to £34m, comprising £26m commercial activities and £9m retail and merchandising, due to closure of outlets. In last 5 years, growth of £13m (58%), but significantly outpaced in absolute terms by Big Six, e.g. Spurs £102m.   Commercial income of £34m is the  8th highest in England, but still a long way behind the Big Six (the lowest of which is Arsenal £142m, i.e. four times as much).

The wage bill is around mid-table in the Premier League, though £38m below 7th placed Everton £165m. This is less than half of the highest wages reported in the Premier League to date for 2019/20, namely at Manchester United  £284m and Chelsea £283m.

The reported wages to turnover ratio is 94%, but falls to 91% if severance payment excluded, which is up from 52% in 2017. Either way, it is the highest in the Premier League to date in 2019/20 and the worst since QPR’s 129% in 2013. It would have been 73% without COVID revenue loss.  [This would be much nearer the Uefa recommended level of 70 per cent]

[WG: What strikes me is how big the gap is between the Big Six and the rest.  European qualification would help West Ham close the gap, but they would need to achieve it for more than one year and preferably in the Champions League].


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