The Big Thread of Professional Sports Financial Data

[Le Grande Orange]

As the title suggests, this thread is intended to serve as a repository for the various pro sports financial data I have come across over the years while researching the topic.

For anyone interested in the subject, I highly recommend starting with Rodney Fort's Sports Business Data website, which contains a plethora of documents covering a variety of pro sports leagues, both inside and outside the United States. I started there many years ago, and then later scoured the internet to dig up more.

Note that this thread will contain data not found on Mr. Fort's site. (It is my intention to pass along what I have to him to add to his site's collection.) The information is presented as it was found in the original source document.

Now,on to the first example.

[Le Grande Orange]

Nashville Vols
Southern Association — Class AA

Financial statement for the 1961 season
Source: The Sporting News, Nov. 29, 1961 (p.41)

INCOME     
     
Tickets and games
---------------------------------------------    
  Advance sales                     56,719.53
  Games at home                     50,683.95
  Games on road                     11,871.35
  Exhibitions                        1,000.00
  Rain check tickets                   157.75
---------------------------------------------
  Total                            120,432.58
     
Fence advertising                   11,700.00
Score books                          4,942.00
Parking lot                          2,112.62
Options                                100.00
Player contracts sold               25,150.00
Player development fund             12,000.00
Salaries reimbursed                  6,465.31
Discounts earned                       277.78
Miscellaneous                        4,969.85
Concessions                         14,083.74
     
TOTAL INCOME                       202,233.88

  
OPERATING EXPENSES     
     
Administrative                      31,587.39
Team                               104,405.28
Grounds                              8,960.15
Game expenses                       27,207.49
Advertising and promotions           6,006.28
Painting -- fence and billboards     2,193.75
Commission (pre-season tickets)        718.19
National Association fees              725.00
League fees                          3,000.00
League fines                            55.00
Player contracts purchased           1,412.50
Transportation-acquired players        854.53
Loss -- player assets                1,250.00
     
TOTAL OPERATING EXPENSES           188,375.56


PROFIT FROM OPERATIONS              13,858.32


LESS AMORTIZATION AND DEPRECIATION   8,494.94
    
 
NET PROFIT FROM OPERATIONS           5,363.38
     
     
1961 attendance: 64,460

[Le Grande Orange]

New York Yankees
American League

Financial statement for the 1945 season
Source: The Sporting News, July 17, 1946 (p.16)

RECEIPTS                         NEW YORK    Farm Clubs       Total       1946 Forecast
                         
Home receipts                     895,909     275,623     1,171,532          1,500,000
Abroad receipts                   262,122      96,529       358,651            400,000
Playoff and exhibition games        5,740      41,431        47,171             50,000
Training trip receipts             16,635       5,979        22,614            175,000
Park privileges                   159,376      95,098       254,474            300,000
Stadium rentals                    55,587      43,790        99,377            140,000
Radio                              65,000      16,400        81,400            120,000
Miscellaneous income                6,618       2,455         9,073             10,000
Sale of player contracts          130,000      68,100       198,100            150,000
                
TOTAL                           1,596,987     645,405     2,242,392          2,845,000 

           
EXPENSES                         
                         
Stadium operating expenses        118,473      78,060       196,533            250,000
Playing expenses                  365,158     190,580       555,738            650,000
Abroad expenses                    38,903      50,222        89,125            100,000
Scouting expenses                     ---     109,890       109,890            175,000
Traveling expenses                 16,680      17,912        34,592             83,000
General and overhead expenses     326,212      92,549       418,761            550,000
Taxes                             341,199     183,912       525,111            600,000
Miscellaneous                         ---       2,800         2,800              5,000
Depreciation                       63,910      18,799        82,709            100,000
Interest                           19,962         294        20,256             23,000
Purchase of player contracts          ---       4,996         4,996             75,000
                         
TOTAL                           1,290,497     750,014     2,040,511          2,611,000
      
                   
PROFIT (LOSS)                     306,490    (104,609)      201,881            234,000

[dsvitak]

In one of Bill James' Historical Abstracts, he relays the story of the LA Dodgers that were trying to get a taxpayer-funded upgrade to their stadium. I think it was for 1965.

According to James, the receipts for ONE Dodgers' game was enough to pay the salaries for the entire MLB roster for the year.

I assume that this was ticket sales, merchandise, concessions, and parking,

[Le Grande Orange]

San Francisco Giants
National League

Financial statement for the 1960 season
Source: The Sporting News, Dec. 13, 1961 (p.9)

Year Ended Dec. 31       
                                        1960          1959
REVENUES        
          
Receipts from NL games (net)       4,782,077     3,436,753
Concessions                          410,012       311,086
Radio broadcasting                   415,250       415,360
Television broadcasting              300,000           ---
Rental of seat cushions               61,968        87,100
Major League Central Fund (net)       54,179        24,393
Miscellaneous                         54,238        32,491
          
TOTAL REVENUE                      6,077,724     4,307,183

        
EXPENSES          
          
Team                                 895,099       765,207
Park                                 965,092       680,553
Team development and replacement   1,189,359     1,165,076
General                              728,714       601,409
Damages paid to minor league
  resulting from transfer of
  operations to San Francisco        150,000       150,000

TOTAL EXPENSES                     3,928,264     3,362,245

    
INCOME FROM BASEBALL OPERATIONS     2,149,460      944,938
          
Less:          
Expenses incurred in other
  operations, net of 233,543 in
  1960 and 48,845 in 1959 received
  from rental of Polo Grounds
  stadium and parking lot             143,059      257,158
          
Estimated federal income tax        1,060,000      380,000

 
NET INCOME FOR YEAR                   946,401      307,780

[Westheim]

Man, I wish we still had the I Like This button.

I promise that's the only time I will say this.

[Le Grande Orange]

Originally Posted by Westheim

Man, I wish we still had the I Like This button.

I promise that's the only time I will say this.

Stay tuned. There's plenty more coming.

[Le Grande Orange]

Baltimore Orioles
American League

Financial data for 1958
Source: The Sporting News, Feb. 11, 1959 (p.20)

10 months from Jan. 1 to Oct. 31, 1958     
         
OPERATING INCOME
    
Games                      1,492,701.09
Other                        788,431.53

TOTAL                      2,281,132.62

 
OPERATING EXPENSES         1,504,055.24

     
OPERATING PROFIT             777,077.38

Team replacement expenses    803,769.27

NET INCOME (LOSS)            (26,691.89)

Other income                 177,291.91
     
NET PROFIT                   150,600.02
     
Provision for income taxes    55,430.10
     
NET PROFIT AFTER TAXES        95,169.92

[Le Grande Orange]

Chicago White Sox
American League

Financial statement for the 1957 season
Source: The Sporting News, Feb. 25, 1959 (p.4)

INCOME
     
Net receipts, league home games                  1,574,642
Net receipts, league road games                    344,052
Net receipts, spring exhibitions                    55,144
World Series, All-Star Game broadcasts             207,584
Sales of player contracts                           17,801
Park rentals                                        49,565
Radio, TV revenue                                  525,572
Concessions                                        316,016
Advertising                                         84,283
Parking                                             28,336
Interest, government bonds                          20,629

TOTAL INCOME                                     3,223,624


EXPENSES

Club and Grounds
---------------------------------------------------------- 
  Players, coaches, manager salaries               609,343
  Scouts' salaries                                 126,502
  Scouts' expenses                                  53,071
  Clubhouse, batboys                                 5,886
  Park labor, janitors                              95,376
  Park superintendent, custodian, other help        30,820
  Matrons, scoreboard men, etc.                      5,681
  Ticket sellers                                    61,267
  Ushers, gatemen                                   69,377
  Watchmen service                                  27,327
  Social security, unemployment tax                 17,988
  Contract purchases                                72,400
  Uniforms for players                               9,792
  Spring training                                   75,377
  Minor league expenses, Davenport                  71,582
  Minor league expenses, Holdrege, Neb.             30,320
  Working agreements, salaries, travel in minors   172,646
  Players' group insurance, pension plan           152,501
  Players' travelling expenses                      99,959
  Baseballs, bats, and trainer supplies              7,043
  Building repairs, equipment                       42,171
  Depreciation                                     121,884
  Real estate taxes, ballpark                       32,934
  Painting, decorating                              26,475
  Electric light, power, heat                       14,877
  Bards Room expenses                               15,275
  Ticket printing                                    9,418
  Insurance, building, liability                    33,282
  Electric service and supplies                     28,866
  Laundry and cleaning                               5,018
  Doctor and hospital expenses                       2,047
  Unlisted expenses                                 45,600
----------------------------------------------------------
  Total                                          2,172,105

General Administrative
----------------------------------------------------------
  Officers' salaries                               113,377
  Office staff salaries                             42,833
  Personal property taxes, etc.                      6,623
  Telephone and telegraph                           13,885
  Advertising and publicity                         25,202
  General travelling and entertaining               15,549
  Dues and donations                                 4,725
  Stationery and printing                           25,095
  Postage                                            3,193
  Legal fees                                        15,592
  Auditing service                                   3,550
  Office supplies                                    2,859
----------------------------------------------------------
  Total                                            272,483

Provision for federal income tax                   410,000
     
TOTAL EXPENSES                                   2,854,588


NET INCOME                                         369,036

Note: 'Unlisted expenses' under 'Club and grounds' expenses was inserted by me in order to get the sum of the individual items to equal the stated total.

[Le Grande Orange]

Time to switch it up to another sport: football.

Green Bay Packers
National Football League

Summary financial statement for the 2022 season
Source: Green Bay Packers 2021-2022 Annual Report (p.23)

                                               Figures in thousands of dollars

                                       2022      2021
REVENUE

National                             347,270   309,206
Local                                231,741    61,859

TOTAL REVENUE                        579,011   371,065


EXPENSES

Player costs                         280,874   219,919
Team                                  55,353    47,771
Sales, marketing, and fan engagement  67,863    47,506
Facilities (net)                      27,111    35,286
General and administrative            70,084    59,369

TOTAL EXPENSES                       501,286   409,851


PROFIT (LOSS) FROM OPERATIONS	      77,726   (38,786)

Investment Fund gain (loss)            5,111   120,032

Unlisted other expenses               21,265    20,567

NET INCOME                            61,572    60,679


Notes

'Facilities (net)' expense is net of contributions from the Green Bay/Brown County
Professional Football Stadium District toward the maintenance of Lambeau Field,
of $13.0 and $5.6 million in 2022 and 2021, respectively.

Numbers in the Statement may not add up due to rounding.

Note: 'Unlisted other expenses' was inserted by me to get the sum of the 'Profit (Loss) from Operations' and 'Investment Fund gain (loss)' to equal 'Net Income'.

[Le Grande Orange]

Similar to the Green Bay Packers, there are three community-owned teams in the Canadian Football League: Edmonton, Saskatchewan, and Winnipeg. As a result all three publicly publish their financial results. To provide contrast to Green Bay, the financial statements for the community-owned CFL teams are shown below. The difference in the scale of money involved is readily apparent.


Edmonton Elks
Canadian Football League

Financial statements for the 2022 season
Source: Edmonton Elks 2022 Annual Report (p.19)

                                                             Year ended Dec. 31

                                                          2022          2021
REVENUE

Gate receipts                                         6,609,492     5,344,567
Canadian Football League distributions                6,428,015     3,978,000
Sponsorship                                           4,140,175     4,718,003
Concessions and game day                              3,286,518     2,322,674
Merchandise                                             999,628     1,319,247
Canadian Football League distributions -- Grey Cup      500,000       500,000
Interest and other                                       91,468        20,446
Government assistance                                       ---     2,574,747

TOTAL REVENUE                                        22,055,296    20,777,684


OPERATING EXPENSES

Football Operations
------------------------------------------------------------------------------
  Players and coaches                                 8,780,432     8,046,775
  Away game travel                                      944,631       679,259
  Scouting and football administration                  902,167     1,922,304
  Medical, video, and other team costs                  840,325     1,359,882
  Training camp                                         658,161       533,937
  Equipment and training supplies                       264,257       293,563
------------------------------------------------------------------------------
  Total                                              12,389,973    12,835,720

Administration and other
------------------------------------------------------------------------------
  Administration                                      2,935,281     3,268,387
  Game day                                            2,595,666     1,774,491
  Leaseback charges for commercial rights             2,556,198           ---
  Marketing and community relations                   1,383,662       879,619
  Ticketing and customer service                      1,266,206       996,699
  Merchandise                                         1,005,411     1,238,329
  Sponsorship                                           879,793       642,694
  Communications                                        38,3147       245,641
------------------------------------------------------------------------------
  Total                                              13,005,364     9,045,860

TOTAL OPERATING EXPENSES                             25,395,337    21,881,580


OPERATING PROFIT (LOSS)                              (3,340,041)   (1,103,896)


OTHER REVENUE (EXPENSES)

50/50 raffle revenue                                    864,583     1,762,225
50/50 raffle expenses                                  (864,583)   (1,762,225)
Gain on sale of building                                    ---     1,152,818
Community donations                                      (6,111)      (12,437)
Renal and miscellaneous                                 (47,533)       29,522
Amortization of capital assets -- Capital Asset Fund   (344,508)     (995,505)
Investment income (loss) -- Stabilization Fund         (572,927)    1,347,179
------------------------------------------------------------------------------
Total                                                  (971,099)    1,521,577


NET PROFIT (LOSS)                                    (4,311,140)       417,681 

[Le Grande Orange]

Saskatchewan Roughriders
Canadian Football League

Financial statement for 2022-2023
Source: Saskatchewan Roughriders 2022-23 Annual Report (p.29)

                                               Year ended March 31

                                             2023          2022

                                                   (covers 2022 season)  (covers 2021 season)
REVENUE

Gate receipts                            15,939,738    11,116,827
Merchandise                               3,873,216     4,513,718
Sponsorship                              10,481,898     7,199,226
Canadian Football League                  6,191,391     6,278,000
Government funding                              ---     1,245,395
Concessions                               1,100,239       944,034
Home playoff game                               ---     1,453,431
Interest and investments                    810,281       226,700
Fundraising and other                     1,255,275       801,662   
     
TOTAL REVENUE                            39,652,038    33,778,993


EXPENSES

Football operations                      13,501,581    11,467,685
Merchandise                               3,379,690     3,497,455
Amortization of property and equipment    2,601,677     3,679,237
Administration                            3,513,896     3,255,802
Home game expenses                        2,722,342     1,407,731
Advertising and public relations          2,334,310     1,254,249
Home playoff game                               ---     1,082,746
Ticket office                             1,361,958     1,102,526
Sponsorship                               4,328,933     1,292,442
Fundraising and other                       353,683       116,380
Away olayoffs ane Grey Cup                   68,926       204,084
Other expenses                               17,853        17,260
Community donations                          78,192        83,594
City of Regina -- rent                    1,505,951     1,434,511

TOTAL EXPENSES                           35,768,992    29,895,702                 


INCOME (LOSS)                             3,883,046     3,883,291


OTHER REVENUE (EXPENSES)

Loss on disposal of capital assets              ---        (1,372)
Gain on disposition of commercial rights        ---     9,200,000
New stadium capital fundraising (net)           ---       198,019
Grey Cup 2022 (net)                       3,301,882        (4,568)


NET INCOME (LOSS)                         7,184,928    13,275,370

[Leo_The_Lip]

Fascinating documents--yet ultimately pointless.

As someone who spent much of his work life pouring over SEC filings, Local Government filings and such, I enjoy this. However, I'll point a few obvious things to remember.

!) There is no standard format (like tax forms almost are) that makes any direct comparisons impossible--even in the same sport.

2) Some have great detail, others lump much together. The CFL income is broken down nicely, while the Packers have the odd categories National and Local. We can all guess at what is in each bucker, but only guess.

3) the baseball teams show "provision for income taxes" (a common term meaning they haven't been audited yet) while the other sports generally don't.

4) the 1960 SF Giants have interesting buckets. "Team Development and Replacement" sounds ominous. Is it the minor leagues or not. They also show the $150,000 payment to the PCL for booting it out of SF.

Anyway, fun but futile due to the lack of comparisions.

[Le Grande Orange]

Originally Posted by Leo_The_Lip

1) There is no standard format (like tax forms almost are) that makes any direct comparisons impossible--even in the same sport.

Yes, that is an annoyance. It makes comparing the baseball data across years difficult, as certain revenue or expenses are lumped into different categories.

I have a long run of Winnipeg Blue Bombers annual reports, and twice during that run it changed accounting practices, shifting some revenue and expense items from one category into another. Fortunately, in that case, there was enough data included from prior seasons to figure out what moved where, so producing a long-term, consistent example of financial results is possible. That'll get posted eventually.

Originally Posted by Leo_The_Lip

2) Some have great detail, others lump much together. The CFL income is broken down nicely, while the Packers have the odd categories National and Local. We can all guess at what is in each bucket, but only guess.

There are earlier Packers reports which have more detail. I can't remember where I downloaded it from, I think it was a Packers fan site, but it had a file showing reasonably detailed revenue and expenses for the club from 1997 through 2010. That'll get posted eventually too.

National and local are the two main categories of revenue.

National revenue is that derived from the league itself, so its national television broadcasting contracts, league-level merchandising, sponsorships, etc. National revenue is usually divided equally between all the member clubs. In the UK's Premier League, half of the national revenue is divided equally between the teams, one-quarter is assigned to merit pay (the higher a club finishes in the table the more it receives), and the other one-quarter distributed to clubs appearing in televised matches, with teams appearing more often getting more money.

Local revenue is that generated locally by the club, so things like ticket sales, premium seating and luxury suites, local broadcasting deals, local merchandise sales, concessions, stadium rental for other events, parking, advertising and promotions from local businesses, etc. Clubs in larger cities will usually generate more in local revenue.

Originally Posted by Leo_The_Lip

3) the baseball teams show "provision for income taxes" (a common term meaning they haven't been audited yet) while the other sports generally don't.

There is certainly variety in terms of the detail given for non-operating income and expenses. But at least the revenue and expenses from club operations are there, which would be the bigger focus for those interested in the business side of a pro sports team.

Originally Posted by Leo_The_Lip

4) the 1960 SF Giants have interesting buckets. "Team Development and Replacement" sounds ominous. Is it the minor leagues or not.

Team development and replacement is a category which appears frequently in the latter 1950s into the 1960s. It refers both to the operation of the minor leagues and the bonuses paid to sign new players. In some cases replacement and development are separated (the former being signing bonuses and the latter being the minor league operations).

Following WWII, the competition between MLB teams to sign new players became intense, causing signing bonuses to amateur players to skyrocket. It got so bad some clubs were spending more to sign unproven amateur talent than they were on major league player salaries. MLB tried various bonus rules to clamp down on the spending, but these didn't work. It was the creation of the amateur draft in 1965 that finally ended that signing bonus frenzy.

Originally Posted by Leo_The_Lip

Anyway, fun but futile due to the lack of comparisons.

For the moment I'm posting the data as it originally appeared, and have not done any editing or adjusting to convert it to EBITDA (for those wondering that means earnings before interest, taxes, depreciation, and amortization), or streamlining categories to allow for better cross-comparisons.

Such editing and adjusting will come along later, probably in its own thread, at least for baseball data. I want people to be able to see the original data so any changes made later on can be followed. That way no one can claim I am "cooking the books."

[Le Grande Orange]

Winnipeg Blue Bombers
Canadian Football League

Financial statement for the 2022 season
Source: Winnipeg Football Club 2022 Annual Report (p.22)

                                                    Year ended Dec. 31

                                                 2022           2021
REVENUE

Gate receipts                                13,787,462      9,025,548
Game day, merchandise, and concessions       10,407,989      7,470,776
CFL distributions                             6,404,732      3,978,037
Winnipeg Football Club revenue               10,299,682      8,463,737
Stadium management revenue                      921,972      1,119,109
Community support and special events          1,122,080        434,530
Playoffs                                      2,445,707      2,353,999

TOTAL REVENUE                                45,389,624     32,845,736


OPERATING EXPENSES

Football operations                          13,257,476     10,757,248
Game day, merchandise, and concessions        7,943,290      5,688,152
Marketing, administration, and sponsorship    9,426,658      5,584,302
Stadium occupancy                             6,861,551      5,689,374 
Public transportation program                   478,382        338,315
Community support and special events            448,766        117,192
Playoffs                                      2,060,286      2,521,171

TOTAL OPERATING EXPENSES                     40,476,409     30,695,754


PROFIT (LOSS) FROM OPERATIONS                 4,913,215      2,149,982


OTHER ITEMS

Investment income (loss), net                   (96,130)           ---
Impairment loss on loan receivable from
  Valour FC Inc.                               (950,000)    (1,300,000)      
Government assistance                               ---      3,151,445
Recovery of 2019 annual excess cash payment 
  from Triple B Stadium Inc.                        ---      2,237,910

TOTAL OTHER ITEMS                            (1,046,130)     4,089,355


NET INCOME (LOSS)                             3,867,085      6,239,337


Note

Winnipeg Football Club revenue includes corporate partnerships, stadium
naming rights, radio rights, license of luxury suites, and parking.

[Le Grande Orange]

Now a look at the other type of football.

Manchester United
Premier League

Financial statements covering 2017 through 2022
Source: Manchester United PLC Form 20-F SEC filings for 2022, 2020, and 2019

                                                                               Years ended June 30

                                                                       Figures in thousands of pounds sterling

                                                        2022       2021       2020       2019       2018       2017 
REVENUE

Commercial
---------------------------------------------------------------------------------------------------------------------
Sponsorship                                           147,881    140,209    182,709    173,010    172,982    171,530 
Retail, merchandising, apparel & products licensing   109,939     91,996     96,335    102,083    102,853    103,991 
---------------------------------------------------------------------------------------------------------------------
Commercial total                                      257,820    232,205    279,044    275,093    275,835    275,521

Broadcasting
---------------------------------------------------------------------------------------------------------------------
Domestic competitions                                 140,629    174,683    115,415    148,018    155,123    145,605 
European competitions                                  67,477     73,827     16,836     83,138     38,276     39,541 
Other                                                   6,741      6,305      7,952     10,054     10,738      8,952 
---------------------------------------------------------------------------------------------------------------------
Broadcasting total                                    214,847    254,815    140,203    241,210    204,137    194,098

Matchday                                              110,534      7,097     89,794    110,819    109,786    111,635 

TOTAL REVENUE                                         583,201    494,117    509,041    627,122    589,758    581,254


EXPENSES

Employees
---------------------------------------------------------------------------------------------------------------------
Wages and salaries (including bonuses)                338,503    283,463    249,564    293,424    255,637    229,605 
Social security costs                                  40,881     33,773     29,743     34,799     31,396     27,334 
Share-based payments                                    1,026      2,002      1,435      1,251      6,216      4,090 
Pension costs — deferred contribution schemes           3,731      3,362      3,287      2,882      2,686      2,435 
---------------------------------------------------------------------------------------------------------------------
Employees total                                       384,141    322,600    284,029    332,356    295,935    263,464 

Other operating expenses                              117,911     76,467     92,876    108,977    117,019    117,942 
Depreciation and impairment                            14,314     14,959     18,543     12,850     10,755     10,228 
Amortization                                          151,462    124,398    126,756    129,154    138,380    124,434 

OPERATING EXPENSES BEFORE EXCEPTIONAL ITEMS           667,828    538,424    522,204    583,337    562,089    516,068 

Operating expenses, exceptional items                  24,692        ---        ---     19,599      1,917     (4,753)
                        
TOTAL OPERATING EXPENSES                              692,520    538,424    522,204    602,936    564,006    511,315 

                    
OPERATING PROFIT (LOSS) BEFORE 
   DISPOSAL OF INTANGIBLE ASSETS                    (109,319)    (44,307)   (13,163)    24,186     25,752     69,939


Profit (loss) on disposal of player registrations     18,971       4,601     15,664     24,720     14,709      9,876 
Player loan income (loss)                              2,964       2,780      2,720      1,079      3,410      1,050
---------------------------------------------------------------------------------------------------------------------
Profit (loss) on disposal of intangible assets        21,935       7,381     18,384     25,799     18,119     10,926 


OPERATING PROFIT (LOSS)                              (87,384)    (36,926)     5,221     49,985     43,871     80,865 

                      
Finance expenses                                     (85,915)    (36,411)   (27,391)   (25,470)   (24,233)   (25,013)
Finance income                                        23,676      49,310      1,352      2,961      6,195        736
---------------------------------------------------------------------------------------------------------------------    
Net finance income (expenses)                        (62,239)     12,899    (26,039)   (22,509)   (18,038)   (24,277)

                    
PROFIT (LOSS) BEFORE INCOME TAXES                   (149,623)    (24,027)   (20,818)    27,476     25,833     56,588 
                     
Income tax credit (expense)                           34,113     (68,189)    (2,415)    (8,595)   (63,462)   (17,379)
                        
PROFIT (LOSS) FOR THE YEAR                          (115,510)    (92,216)   (23,233)    18,881    (37,629)    39,209

[Le Grande Orange]

Manchester City
Premier League

Financial statement for 2022
Source: Manchester City Football Club Ltd. Financial Report 2022

                                                         Year ended June 30

                                                Figures in thousands of pounds sterling   

                                                        2022       2021
REVENUE

Matchday                                               54,482        732
Broadcasting -- UEFA                                   90,499    114,765
Broadcasting -- other                                 158,561    182,683
Other commercial activities                           309,472    271,669

TOTAL REVENUE                                         613,014    569,849


OPERATING EXPENSES

Direct cost of sales and consumables                    8,587         67
Remuneration of auditors (audit fees)                      52         60
Other external charges                                124,690     99,766
Employee costs                                        353,881    354,689
Amortization and impairment of intangible assets      140,708    164,427
Profit on disposal of property, plant, and equipment    1,119        ---
Depreciation of property, plant, and equipment         11,451     10,828

TOTAL OPERATING EXPENSES                              640,488    629,837

Other operating income (expense)                        6,068      1,244

OPERATING PROFIT (LOSS)                               (21,406)   (58,744)

Profit (loss) on disposal of player registrations      67,699     68,545

PROFIT (LOSS) BEFORE INTEREST AND TAXES                46,293      9,801

Interest receivable and similar income                    778      1,525
Interest payable and similar charges                   (5,345)    (6,278)

PROFIT (LOSS) BEFORE TAXES                             41,726      5,048

[Le Grande Orange]

It seems many, if not most, UK football clubs publicly publish their financial results, so there's plenty more to cover there. But for the moment let's switch to a different sport: basketball.


Boston Celtics
National Basketball Association

Financial statements for 1999 through 2002
Source: Boston Celtics Limited Partnership Form 10-K SEC filings for 2002 and 2001

                                                                                 Years ended June 30

                                                                 2002          2001          2000          1999      
REVENUE

Regular season
  Ticket sales                                               36,507,205    35,830,050    39,393,990    23,283,661
  Television and radio broadcast rights fees                 42,635,323    37,694,822    33,115,930    14,626,632
  Other, principally promotional advertising                 10,405,647     8,913,235     7,625,721     5,142,031
Playoffs
  Ticket sales                                                8,956,600           ---           ---           ---
  Television and radio broadcast rights fees                    970,811           ---           ---           ---

TOTAL REVENUE                                                99,475,586    82,438,107    80,135,641    43,052,324


EXPENSES

Regular season
  Team                                                       55,201,790    59,176,534    56,664,039    30,171,482
  Game                                                        2,585,373     2,454,128     2,673,269     1,526,202
Playoffs                                                      5,538,582           ---           ---           ---
General and administrative                                    5,084,357     4,520,516     5,119,684     5,002,103
Selling and promotional                                       4,907,810     4,935,160     4,427,810     4,328,740
Depreciation                                                    426,349       350,275       347,471       271,796
Amortization of NBA franchise and other intangible assets         3,858       157,819       157,727       157,727

TOTAL EXPENSES                                               73,748,119    71,594,432    69,390,000    41,458,050


INCOME (LOSS)                                                25,727,467    10,843,675    10,745,641     1,594,274


OTHER INCOME (EXPENSE)

Equity in net income of NBA-related entities                    321,694       704,329     1,113,363           ---
Interest expense                                             (3,258,215)   (3,299,931)   (3,393,910)   (3,583,980)
Interest income                                                 161,685       426,781       545,456       628,434
Other income (expense)                                              ---           ---           ---       937,017


NET INCOME (LOSS)                                            22,952,631     8,674,854     9,010,550      (424,255)

[Le Grande Orange]

Back to baseball.


San Francisco Giants
National League

Financial statement for 1963 season
Source: The Sporting News, Aug. 1, 1964 (p.7)

                                               1963        1962
REVENUE

Net receipts from NL games                 4,247,201   4,079,007
Net receipts from NL playoff games               ---     432,693
Net income from World Series games               ---     335,027
Concession privileges                        399,816     390,413
Radio broadcasting                           601,450     602,000
Television broadcasting                      220,000     100,000
Rental of seat cushions                       71,514      76,486
Net income from Major League Central Fund     56,163      40,970
Miscellaneous income                          34,270      21,810

TOTAL REVENUE                              5,630,414   6,078,406


EXPENSES

Team                                       1,084,292   1,000,504
Park                                         965,823     917,507
Team development and replacement             946,640   1,244,829
Minor league training base and facilities    386,523     412,614
General                                      883,715     868,795

TOTAL EXPENSES                             4,266,993   4,444,249


INCOME FROM BASEBALL OPERATIONS            1,363,421   1,634,157


OTHER ITEMS

Gain on sale of Sanford training base         91,137         ---
Expenses of Mayfair Inn operations           (90,474)    (93,103)
Expenses of Minneapolis properties           (25,489)    (19,480)

INCOME AFTER OTHER ITEMS                   1,338,595   1,521,574


Estimated federal income taxes              (740,000)   (900,000)


NET INCOME FOR YEAR                          598,595     621,574 

[Le Grande Orange]

Chicago White Sox
American League

Financial data for 1968 season
Source: The Sporting News, Apr. 5, 1969 (p.4)

                                        1968
OPERATING INCOME

Home games, Chicago                1,058,452 
Home games, Milwaukee                358,685
Away games                           530,394
Spring training                       67,384
Radio and television               1,565,302
Concessions                          338,807
Advertising                          149,989
Parking                               70,190
Unlisted income                       47,719

TOTAL OPERATING INCOME             4,186,922


OPERATING EXPENSES

Player salaries                      864,276
Team travel                          197,280
Spring training                      109,279
Park and grounds                     984,492

Player development
---------------------------------------------
  Scout salaries                     183,708
  Scout expenses                      98,091
  Player bonuses                     178,300
  Minor league spring training        99,371
  Summer Rookie League                46,736
  Fall Rookie League                  47,548
  Baseball college scholarships       43,922
  Minor league working agreements    462,000
  Unlisted expenses                  162,802
---------------------------------------------
  Total                            1,322,478
     
TOTAL OPERATING EXPENSES          not listed

OPERATING INCOME (LOSS)           not listed


Note

Minor league working agreements breakdown:

129,045 for Hawaii (Pacific Coast League, Class AAA)
101,304 for Evansville (Southern League, Class AA)
 79,663 for Lynchburg (Carolina League, Class A)
101,638 for Appleton (Midwest League, Class A)
 44,895 for Duluth (Northern League, Class A Short Season)   
  5,455 for unlisted expenses