New signings in the 2022-23 accounts include Enzo Fernandez from Benfica for a then British record £105m, Mykhailo Mudryk from Shakhtar Donetsk for £89m and Benoit Badiashile from Monaco for £35m.
Sales include Kai Havertz to Arsenal for £65m, Mateo Kovacic to Manchester City for £25m and Timo Werner to RB Leipzig in a deal thought to be worth about £25m.
The £55m sale of Mason Mount to Manchester United will be in the 2023-24 accounts, as will the signing of Moises Caicedo from Brighton in a deal that could rise to a British record £115m.
Chelsea’s turnover increased from £481m in 2021-22 to £513m last season, but broadcasting revenue dropped by £9m to £256m after they failed to qualify for Europe.
The Premier League is investigating potential financial rule breaches that occurred during previous owner Roman Abramovich’s tenure, which were reported by the new ownership group following their takeover in May 2022.
Everton have this season been deducted eight points for two breaches of PSR rules, while Nottingham Forest have been deducted four points.
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