Methodology

Where figures come from

Every figure is loaded from an identified document (annual report, CMVM filing, official publication) and stays linked to that source, with date and version. A figure without a source is not published.

Restatements

When a fiscal year is restated, the earlier version is preserved. The value in force is chosen by the database by precedence (revision date, source date, load date, version), never by manual flagging. Each cell shows the source of both the value in force and the original value.

Comparability

Fiscal year and sporting season are different things. Each column identifies closing date, length in months, scope (consolidated or individual) and currency. Periods with different currency or scope are not added together.

Metric definitions

Operating income

Sales and services + operating subsidies + other income and gains. Not the same as sales alone.

Staff costs

Staff costs (line IS_008).

Staff costs / income

Staff costs divided by operating income for the same period and scope.

EBITDA

Earnings before depreciation, financing costs and taxes, as reported.

Net result

Net result for the period.

Equity

Total equity.

Financial debt

Non-current + current borrowings. Excludes trade and other payables.

Player trading result

Player trading result. Not a standalone SNC line: shown only when disclosed in the notes with an identified source. Never estimated.

Player trading dependency

Weight of player trading in operating income. Depends on the disclosure above.

Cash generation

Operating cash flow. Requires the cash-flow statement, not yet modelled.