After stripping OGC Nice of it's best players--the last one sold being St Maximim to Newcastle--Conway accumulated a transfer surplus of £41 million over two years.
Conway sold Nice to INEOS for £90 million. having bought it for £30 million.
The £60 million profit went to Conway and the £41 mii transfer surplus "disappeared" in creative accounting and paying off loans from a finance company linked to New City Capital.
Nice were left with very little and have now recovered under INEOS.