been reading and participating in the richie towell thread.. decided to find out how much each club spends/earns whilst in the championship... main thing i was looking at were staff wages paid and wage to turnover ratio...

Rotherham United
Company name: Rotherham United Football Club (RUFC) Ltd
Owned by: ASD Lighting Holdings, owned by Tony and Joan Stewart (88 per cent); Brian Becket, Ronald Hull and Lelsie Wilson (3.92 per cent each)
Turnover: £13.3m (£5.2m – six months to 30 June 2015)
Pre-tax loss: £1.5m (-£732,000 – six months to 30 June 2015)
Staff costs: £9.9m (£3.3m – six months to 30 June 2015)
Wage-to-turnover ratio: 74 per cent
Highest paid director: Not stated
Net debt: Not stated; £1.3m loan provided by ASD Lighting during the year
Bank: Barclays
Auditor: Buckle Barton


Sheffield Wednesday
Company name: Sheffield Wednesday Football Club
Owned by: Dejphon Chansiri, whose family controls the Thai Union Frozen Group, the world's largest producer of tuna
Turnover: £22m (£14.9m)
Pre-tax loss: £9.8m (-£4.4m)
Staff costs: £19.3m (£13.4m)
Wage-to-turnover ratio: 88 per cent
Highest paid director: £264,000 (£228,000)
Net debt: Not stated; £17.7m shareholder loan provided during the year

Nottingham Forest
Company name: Nottingham Forest Football Club
Owned by: Evangelos Marinakis, the Greek shipping magnate and Olympiacos president who bought out Fawaz Al-Hasawi in May 2017
Turnover: £18.4m (£18.2m)
Pre-tax loss: £2.2m (£21.6m)
Staff costs: £30.6m (£30.4m)
Wage-to-turnover ratio: 166 per cent
Highest paid director: £311,000 (£332,000)
Net debt: Not stated; loans to directors and other related parties totalled £55.6m
Bank: NatWest
Auditor: Baldwins Audit Services


Middlesbrough
Company name: Middlesbrough Football & Athletic Company (1986)
Owned by: Gibson O'Neill Company, which is itself wholly owned by Steve Gibson and Mike O'Neill
Turnover: £21.7m (£20.5m)
Pre-tax loss: £32m (-£9m)
Staff costs: £32.4m (£20.5m)
Wage-to-turnover ratio: 149 per cent
Highest paid director: Not stated
Net debt: Not stated; amounts owed to "group undertakings" total £93.6m in addition to a £5m bank loan
Bank: Barclays
Auditor: PwC


Leeds United
Company name: Leeds United Football Club
Owned by: Andrea Radrizzani through his Greenfield Investment vehicle, owned by ASER Group. He acquired full control in May 2017 as Massimo Cellino exited
Turnover: £30.1m (£24.4m)
Pre-tax loss: £8.9m (-£2m)
Staff costs: £18.1m (£19.8m)
Wage-to-turnover ratio: 60 per cent
Highest paid director: Not stated
Net debt: Not stated; in September 2016, since the 2015-16 year-end, Leeds United restructured a £17m loan with GFH Financial and Cellino's Eleonora Sport converted £5m of debt into equity
Bank: Barclays
Auditor: Gibson Booth