The key information we are missing in order to see whether we have breached the rules a second time is the '23 accounts.
Using the '22 accounts I've tried to estimate the losses for this year. I estimate that turnover is £20m higher due to broadcasting income. I think player sales is £14m less. Other costs roughly the same. Interest costs roughly £2m more. That would mean roughly a loss of £40m compared to '22 when losses were £44m.
However remember the losses for '22 were reported as £13.5m after allowing for academy, women's league and community costs, roughly £30m.
Thus surely the figures for the 3 years to 2023 should be £53m + £13.5 + £10m which totals £76.5m and is below the threshold of £105m!
Now I realise I don't have access to the accounts and have had to make certain assumptions, but I would welcome your feedback.
You are right without sight of the 22/23 accounts it is very much a guessing game but there are a couple of bits and pieces already in the public domain
PL TV Income in 21/22 was £110.39 million in 22/23 was £113.30 million. A small rise but not close to £20 million
In 21/22 other income from FA cup prize money was around £400k in 22/23 nothing. Share of gate receipts in 21/22 would be more than the one game at Old Trafford in 22/23.
The income from the EFL in 21/22 &22/23 would be negligible.
Other costs will be showing significant growth. Inflation was everywhere from utility costs gas and electric , insurances , travel costs, steward and non playing staff will have been paid more, I can’t even guess by what % the £36 million other operating costs will have risen but they will have increased .
One simple example is Business rates. In 21/22 Finch Farm and Goodison along with multiple other businesses were revalued the combined rateable value went up from £3.135 million to £4.98 million the rate paid in the £ was 51p. That meant the rates paid jumped from £1.5 million to £2.5 million. I don’t think there would have been any transitional relief ( discount)
Most of Evertons non stadium borrowing costs are set at a % above Bank of England rates those rates rose by circa 4% on 22/23 . Just one of the loans was for £150 million so costs on that one alone would have gone up by £6 million.
As many have said and it’s 100% not increasing the £105 by some sort of inflation adds to the reasons FFP is so flawed.
