Finance
Finance
Breakdown of wages and amortisation expenditure for a sample of clubs in the EPL 2013
In the final part of The Scorecard’s Premier League pre-season analysis of club finances, we update on figures posted several days ago relating to profitable and loss-making clubs.
| 2013 | Wages and amortisation as a % of revenue | |||||
| Revenue | Wages | Amortisation(& impairment) | Profit / (Loss) before tax | 2013 | 2004 | |
| £m | £m | £m | £m | % | % | |
| Profitable | ||||||
| Arsenal | 278.8 | (154.5) | (46.1) | 6.7 | 72 | 62 |
| Everton | 86.4 | (63.0) | (10.6) | 1.6 | 85 | 99 |
| Newcastle | 95.9 | (61.7) | (12.8) | 9.9 | 77 | 64 |
| Swansea | 67.1 | (48.7) | (9.0) | 20.9 | 86 | n/a |
| Tottenham | 147.4 | (96.1) | (26.8) | 3.7 | 83 | 68 |
| West Brom | 69.7 | (54.0) | (2.9) | 6.0 | 81 | n/a |
| Wigan | 56.4 | (43.7) | (12.7) | 0.8 | 99 | n/a |
| Loss makers | ||||||
| Aston Villa | 81.7 | (71.9) | (28.7) | (51.8) | 123 | 82 |
| Chelsea | 260.1 | (178.5) | (58.8) | (57.2) | 92 | 116 |
| Fulham | 73.0 | (66.5) | (12.6) | (2.3) | 108 | 105 |
| Liverpool | 206.1 | (132.2) | (47.4) | (49.8) | 87 | 79 |
| Man City | 271.0 | (233.1) | (80.9) | (51.6) | 116 | 85 |
| Man United | 363.2 | (180.5) | (41.7) | (3.0) | 61 | 58 |
| QPR | 60.6 | (78.0) | (17.1) | (65.4) | 157 | n/a |
| Southampton | 69.4 | (43.5) | (15.3) | (5.3) | 85 | 77 |
| Stoke City | 66.5 | (60.3) | (26.0) | (31.1) | 130 | n/a |
| Sunderland | 72.0 | (56.8) | (20.8) | (13.1) | 108 | n/a |
| EPL aggregate | 2,549.1 | (1,776.2) | (501.4) | (285.8) | 90 | 79 |
Source: Calculated from figures obtained from annual reports and financial statements of EPL clubs for 2004 and 2013
About Philip McCosker
Philip is a Senior Lecturer in Accounting in the Business School at Coventry University.