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The crazy world of top flight finances

As Premier League clubs push back against the idea of an independent regulator, the authoritative Swiss Ramble takes a cold look at their finances from his Zurich fastness.

This analysis looks at how football clubs in the top two divisions have fared in the last 10 years up to 2019/20, the last season when all clubs have published accounts. It therefore excludes 2020/21 when COVID had a big adverse impact as matches were played behind closed doors.

Just looking at revenue, people might think that there are no problems, as the 44 clubs in the Premier League and Championship have generated an impressive £41 bn in the 10 years 2011-20. That said, there is a clear gap between the Big Six, led by Manchester United £4.7 bn, and the rest.

However, a large chunk of this money has simply gone on £28 bn of wages – before clubs pay any other operational expenses, buy players or invest in stadiums, training grounds, etc. Perhaps unsurprisingly, highest wages were paid byManchester City  £2.4 bn, Manchester United £2.3 bn and Chelsea  £2.2 bn.

This approach has resulted in many unsustainable wages to turnover ratios. Over the last 10 years, 32 of the 44 clubs in Premier League and Championship are above UEFA’s recommended 70% upper limit, including 22 higher than 80%. An incredible 12 clubs are above 100%.

As a result, in the last 10 years the top two English leagues have lost a massive £3.1 bn pre-tax with the largest losses at Aston Villa £455m and Manchester City £446m. In this period only 11 out of 44 clubs managed to make money, led by Spurs £338m, Manchester United £191m, Arsenal £112m and Newcastle United  £94m.

These losses would have been even higher without £5.1 bn profit from player sales, led by Chelsea £602m, Liverpool £359m, Arsenal £356m and Tottenham Hotspur £336m. This is a legitimate business model, but these transactions are once-off, so cannot always be relied on to offset operating losses.

Operating losses in the Premier League and Championship in the last 10 years are a staggering £7 bn, with Chelsea “leading the way” with £658m, followed by Aston Villa £582m, Manchester City £580m and Everton  £408m. Only 3 clubs have produced operating profits: Manchester United £461m, Spurs £137m and Burnley £37m.

These losses have essentially been funded by football club owners putting their hands into their pockets with £6.3 bn financing in the last 10 years (loans £4.2 bn, share capital £2.1 bn). Most generous owners are Manchester City £837m, Chelesa £559m, Villa £434m and Everton £348m.

The good news is that relatively little bank debt has been taken out with “only” £693m external financing in the last 10 years. By far the highest is Spurs £746m (new stadium), followed by Liverpool £153m (Anfield expansion). In contrast, repayments made at Manchester United £249m and Arsenal £76m.

In conclusion, there is absolutely nothing wrong with English football – apart from huge losses, unsustainable wages, player purchases on credit and a massive dependency on owner funding. Nothing to see here, please move on, definitely no need for an independent regulator.




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