Club Comparison Tool: Available Information

The following data is available in our business intelligence tool.
Contact us at analysis@offthepitch.com if you are interested in a tailored analysis of up to 24 clubs.

 

PROFIT & LOSS STATEMENT    

Turnover: The total income derived from matchday, broadcasting, commercial activities and other income

Matchday income: Income derived from gate and other matchday revenues – NOTE: Not all clubs breakdown revenue

Broadcast income: Incl. prize money from PL, UEFA, FA etc. – NOTE: Not all clubs breakdown revenue

Commercial income: Income derived from sponsorship, advertising, conferencing etc. – NOTE: Not all clubs breakdown revenue

Other income: All income excl. matchday, broadcast and commercial income – NOTE: Not all clubs breakdown revenue

Wages: All employees (players, administration, match-day staff etc.)

Sports-related wages: Wages related to players and technical staff

Other expenses: Expenses not related to wages, amortisation, depreciation, impairment and exceptional items

EBITDA: Earnings before interest, tax, depreciation and amortisation

Exceptional item: Items related to unusual events that don't happen regularly as stadium sales and manager compensations fees

Player amortisation: Transfer fee's amortised evenly over period of player contracts

Player impairment: Non-systematic write-down of players' booked values (e.g. in case of injuries)

Depreciation: Depreciation of assets excl. players' registrations

Operating profit: Earnings before player sales, interest and tax but after exceptional items

Profit on player sales: Transfer fee's received less the remaining value of the players sold when accounting for amortisation

Profit/loss before interest and tax (EBIT): Earnings before interest and tax

Net interest paid: Interest paid less interest received

Profit/loss before tax: Profit after all other expenses than tax have been paid

Tax: Corporate tax paid

Profit/loss after tax: Profit after all expenses including interest and taxes have been paid

 

BALANCE SHEET    

Fixed assets: Long-term assets that are not likely to be easily converted into cash

Property, plant and equipment: Tangible fixed assets (stadium, buildings, vehicles etc)

Players' registrations: Booked value of player squad (initial transfer fee paid less amortisations)

Other fixed assets: Assets not related to 'property, plant and equipment' or players' registrations (e.g. goodwill and investments)

Current Assets: Short-term assets which fairly easy can be converted into cash

Cash and cash equivalents: Cash and highly liquid items with high credit quality (e.g. short-term investment securities)

Stock/Inventory: Value of retail merchandise and stocks held in the company

Debtors: Includes short-term debtors due within one year and long-term debtors due after more than one year

Debtors due within one year: Includes short-term debtors within one year

Debtors due after one year: Includes long-term debtors after one year

Prepayments and accrued income: Includes short and long-term prepayments and accrued income

Total transfer receivables: Includes short-term debtors from player transactions within one year and long-term debtors after one year

Current transfer receivables: Transfer receivables due within one year

Long-term transfer receivables: Transfer receivables due after more than one year

Other current assets: Short term assets not related to cash, debtor or stocks (e.g. tax receivables)

Total assets: The total amount of capital invested into current and non-current assets

Liabilities: Total current and long-term liabilities

Total financial liabilities: Total current and long-term financial liabilities and interest free borrowings

Current liabilities: Creditors falling due within one year, excl. accrued income, provisions and deferred income (see other liabilities)

Current financial liabilities: Short-term liabilities related to financial obligations (including bonds, interest bearing loans, overdrafts, financial leases)

Long-term liabilities: Creditors falling due after more than one year, excl. accrued income, provisions and deferred income (see other liabilities) 

Long-term financial liabilities: Long-term liabilities related to financial obligations (including bonds, interest bearing loans, overdrafts, financial leases)

Non-interest bearing loans: Current and long-term non-interest bearing loans (shareholder loans, amount owed undertakings, parent company etc.)

Other liabilities: Other liabilities as accrued income, provisions and deferred income 

Total transfer debt: Includes short-term creditors from player transactions within one year and long-term creditors after one year

Current transfer debt: Transfer debt payable within one year

Long-term transfer debt: Transfer debt falling due after more than one year

Equity: Profit and loss account: Accumulated profit and loss account

Equity: The amount of capital funded by owners including share capital and retained earnings

 

CASH FLOW STATEMENT

Cash flow from operating activities: The total cash flow from operating activities (after adjusting for depreciation, working capital movements etc.)

Cash flow from investing activities: The total cash flow from investing activities (including outflows from player purchases and inflows from player sales etc.)

Cash flow from player sales: The total cash inflow deriving from player sales within the year

Cash flow from player purchases: The total cash outflow deriving from player purchases within the year

Cash flow from financing activities: The total cashflows from financing activities (including issuance of shares, new loans, repayment of loans etc.)

Issue of shares: The inflow of cash received from issuance of new shares

New loans: The inflow of capital deriving from new loans

Repayment of loans: The outflow used to payoff loans in the year

Net change in cash flow: The change in cash flow from the beginning of the year to year ended

Working capital movements: Changes in the current assets and current liabilities within the year

 

PLAYER TRADING

Player additions: Players acquired in the financial year

Player sales: Players sold in the financial year

Net spending: Players acquired less players sold

 

VALUATION

Enterprise value: Turnover ∗ EV/Revenue Multiple

Equity value: Turnover ∗ EV/Revenue Multiple ÷ Net Debt (Current- and long-term financial obligations less cash). 20 per cent liquidity premium applied

NOTE: 
- Valuation of publicly listed clubs is the market capitalization at the final day of the fiscal year 
- EV/Revenue multiple is based on the average EV/Revenue multiple of 17 publicly listed European clubs
- No Equity valuation if Net Debt exceeds Turnover ∗ EV/Revenue Multiple
- No valuation on clubs including player trading in turnover

 

KEY RATIOS    

Matchday to revenue: The share of revenue deriving from matchday income

Broadcasting to revenue: The share of revenue deriving from broadcasting income

Commercial to revenue: The share of revenue deriving from commercial income

Wages to revenue: The share of revenue spent on wages for all employees (players, administration, match-day staff etc.)

Sports-related wages to revenue: The share of revenue spent on wages for players and technical staff

Wages & amortisation to revenue: The share of revenue spent on wages for all employees (players, administration, match-day staff etc.) and player amortisation

EBITDA margin: The profit margin before interest, tax, depreciation and amortisation

Operating margin: The profit margin before interest, tax, depreciation, amortisation and player sales

EBIT margin: The profit margin before interest and tax

Profit before tax margin: The share of revenue turned into profit before taxes

Profit after tax margin: The share of revenue turned into profit after all expenses has been paid

ROA (return on assets): Net income to total assets

ROA (pre-tax return on assets): Pre-tax profit to total assets

ROE (return on equity): Net income to equity (negative ROE is excluded)

ROCE (return on capital employed ): EBIT to capital employed (total assets - current liabilities)

Equity ratio: Equity to total assets

Debt-to-equity ratio: Long-term- and current liabilities to equity

Debt ratio: Total liabilities to total assets

Net debt: Total financial liabilities less cash and cash equivalents

Current ratio: Current assets to current liabilities  

Cash flow-to-debt ratio: Operating cash flow relative to current liabilities

Net spend to turnover: The share of revenue spent on player purchases net of player sales (negative spending balances is excluded)

 

ON-PITCH PERFORMANCE AND STADIUM INDICATORS

League place: Final league position in a given season

League points: Total league points obtained in a given season

Price per league point: The average amount of wages paid per league point.

Stadium capacity: Maximum seating availability

Average league attendance: The average league attendance relative to the proportion of games played

Matchday income per seat: Matchday income relative to the seating capacity

Matchday income per spectator: Matchday income relative to the average attendance

Stadium utilisation rate: The proportion of the stadium being utilised by spectators (max. capacity relative to average attendance)

 

UEFA PRIZE MONEY – CHAMPIONS LEAGUE

CL Total: Total prize money received from playing in the Champions League tournament

CL Play-offs: Prize money received from reaching/winning the Champions League play-offs

CL Participation bonus: Equally shared between clubs participating in group stage

CL Performance bonus: Based on # wins and draws in group stage matches

CL Market pool: Based partly on league position in previous season and # matches played in UCL

CL Round of 16: Prize money received from reaching the Round of 16 in Champions League

CL Quarter-finals: Prize money received from reaching the Quarter-finals in Champions League

CL Semi-finals: Prize money received from reaching the semi-finals in Champions League

CL Final: Prize money recieved from reaching/winning the Champions League final

 

UEFA PRIZE MONEY - EUROPA LEAGUE

EL Total: Total prize money received from playing in the Europa League tournament

EL Participation bonus: Equally shared between clubs participating in group stage

EL Performance bonus: Paid based on # wins and draws in group stage matches

EL Market pool: Based partly on league position in previous season and # matches played in UEL

EL Round of 32: Prize money received from reaching the Round of 32 in Europa League

EL Round of 16: Prize money received from reaching the Round of 16 in Europa League

EL Quarter-finals: Prize money received from reaching the Quarter-finals in Europa League

EL Semi-finals: Prize money received from reaching the semi-finals in Europa League

EL Final: Prize money recieved from reaching/winning the Europa League final

 

PREMIER LEAGUE PAYMENTS    

PL Total payment: Total prize money received from playing in the Premier League

PL Equal share: Equal share of UK broadcasting revenue

PL Facility fees: Based on number of matches broadcasted on UK TV

PL Merit payments: Based on position in league table

PL International TV: International broadcasting revenue (equally shared)

PL Central commercial: Central commercial revenue (equally shared)

 

AGENT FEES    

Agents fees:  Amount paid to player agents

 

Read our basis of preparation and take a look at the different clubs in the tool.