One more thing, the other poster is spot on about lazy or poor reporting abour FFP losses and the Covid adjustments in terms of merging 2 years...
Taken on face value to 2020 it's..
3 years to 2019-20, Loss Before Tax £255-256m.
In reality, owing to Covid there was no standalone test to 2020.
3 years to 2020-21, the often mentioned £372m.
In reality, owing to Covid it was around £255-256m. That is the aggregate and average of 2019-20 and 2020-21 into one.
3 years to 2021-22, yeah it's abour £304m.
In reality due to the aforementioned averaging it is £285-286m.
That's before tax, before Covid and regular adjustments but afree averaging.
To 2022-23, stand alone loss before tax who knows..£165m across 2020-21 and 2021-22, but in reality £174-175m plus whatever last season, minus any principle of reset for 2019-20 and 2020-21 average and 2021-22, if applicable.
The standalone is technically right from 3 years of losses but for the FFP Test a lot of the media have not factored in the averaging.