Club Costs & Financial Performance

Healthy finances are crucial in the short-term to protect the integrity of competitions and the credibility of football. In the longer-term the overall image of football, healthy levels of competition and stadium and youth investment are all underpinned by club finances. Club finance issues historically tend to arise due to overspending and cash flow problems rather than revenue shortages. The analysis of club costs and profitability ratios is therefore crucial to understand the health of club finances.

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Supporting Data

The Intelligence Center Financial database provides a unique 360° view on European club finances and is relied upon by all key stakeholders. More than 5 million line items of audited financial data provide the complete picture of the evolution of top division club finances. However the database is considerably more than 400 data points and ratio’s of 700 clubs for each of the last 15 years, it reflects more than 8,000 clarifications, adjustments and re classifications that have been applied through the exchange of club financial experts and the team of qualified UEFA analysts. This is the backbone of the database and provides consistency and comparability. The database links numerous data sets including:

Club by club wages (player and non-player)
Club financing, one-off and non-operating items
Detailed transfer costs, incomes, profits and losses
Club by club non-wage operating costs
Non-operating gains & losses
Club profitability (operating profit, EBIT and profit before/after tax)
Details from audited financial statement notes supporting club-by-club transfer activity

Example Questions We Can Answer

By combining our network of databases together with professional industry experience, the Intelligence Centre can provide answers to a range of strategic off-pitch football questions.

Sample Analyses and Trends