Available information

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  • Matchday
  • Broadcasting
  • Commercial
  • Income from UEFA club competitions

Operating expenses

  • Staff costs
  • Other costs

Player trading balance

  • Player trading
  • Profit/Loss on disposal of players' registrations
  • Amortisation of players' registrations
  • Impairment of players' registrations

Year-end results

  • Operating profit/loss before player trading
  • EBIT
  • Pre-tax profit/loss
  • Profit/loss after tax

Balance sheet

  • Current assets
    • Cash and cash equivalents
    • Stock/Inventory
    • Debtors
    • Prepayments and accrued income
    • Other current assets
  • ​Fixed assets
    • Properties and facilities
    • Players' registrations
    • Other fixed assets
  • Total liabilities and equity
    • Current liabilities
    • Long-term liabilities
    • Equity​
  • Squad
    • Market value of squad
    • Book value of squad

Cash Flow Statements

  • Net cash generated from/(used in) operating activities
    • Operating cash flow before working capital (net of taxation paid)
    • Changes in working capital
    • Other operating adjustments

  • Net cash generated from/(used in) investing activities
    • Net cash generated from/(used in) intangible assets (mainly players' registrations rights)
    • Net cash generated from/(used in) disposals/acquisitions of other assets/investments

  • Net cash generated from/(used in) financing activities
    • Net variation of debt (e.g. bond, loans)
    • Net interest
    • Share capital increase
    • Dividend paid
    • Other movements related to financing activities

  • Effect of exchange rate changes on cash and cash equivalents
  • Net cash from (used in) the period
  • Free Cash Flow to the Firm (FCFF)
  • Free Cash Flow to Equity (FCFE)

Other financial and operational metrics

  • Stadium capacity, utilisation and average attendance
  • Season ticket prices
  • On-pitch team performance statistics 
  • Sponsorship deals (incl. shirt sponsors, kit suppliers, naming rights, etc.)
  • Enterprise Value estimated by Football Benchmark (for the 32 most valuable clubs)

Ratios (excerpt)

  • Total revenue per game
  • Staff costs-to-revenue
  • Staff costs-to-total costs
  • Operating profit/loss-to-revenue
  • EBIT-to-revenue
  • Profit after tax-to-revenue
  • Stadium utilisation
  • RevPEPAS (matchday revenue per match per available seat)
  • Total cost per league point


  • Followers
  • Follower growth (absolute and percentage)
  • Number of posts
  • Type of posts
  • Post engagement breakdown
  • Engagement rate


  • Market values for 8,300+ players from 15 leagues (England Premier League and EFL Championship, Spain La Liga, Germany Bundesliga, Italy Serie A, France Ligue 1, Portugal Primeira Liga, Turkey Süper Lig, Netherlands Eredivisie, Belgium First Division A, Brazil Serie A, Argentina Superliga, Austria Bundesliga, Russia Premier Liga and Saudi Arabia Pro League)
  • Detailed sports performance data for the last five seasons (2017/18, 2018/19, 2019/20, 2020/21 and 2021/22)
  • Comparison of selected players´ market value and sporting performance
  • Access to a wide range of sports and market value estimations data allowing comparison and evaluation
  • Analysis of the market value drivers through a wide range of KPIs