ClubsClubs
Every season on file · EUR · operating profit before player trading
Printed revenue streams, as a share of the total
From the printed income statement. Costs take away, totals stand on zero.
Each step is the change in one printed revenue stream; the ends are the printed totals.
In EUR at each year's ECB rate, so part of each change can be the exchange rate.
Calc marks a figure worked out from printed lines
1st is always the better end: lowest for wages, player costs and net debt. In EUR at ECB rates.
Clean PwC opinion (Manchester, 27 October 2023) on pages 105-107. "Profit on disposal of intangible assets" sits above "Operating loss", so EBIT includes player trading. From this report the cash flow statement shows the FX line above the net change; NET_CHANGE_CASH is the printed net change (-45,204) less FX (= operating + investing + financing). EBITDA is the club's non-IFRS Adjusted EBITDA from the reconciliation in the front of the 20-F.
Wages are all staff costs, not only the players.