West Ham is expected to announce a loss for the financial year that ended in May 2019.
The announcement which could come as early as next month is expected to show an increase in turnover but a loss instead of a profit after player trading is factored in.
The financial accounts which need to filed at companies house by the end of February next year will include the cost of hiring Manuel Pellegrini and his backroom team while also factoring his first summer transfer window in which net spend was around £90m.
Losses are thought to be around £27m after profits of £18m in 2018 and £43m in 2017.
Last year the financial accounts were released 21st December and we could see a similar publication in December but that could well depend on the run of results and position of the club by the festive period.
If an announcement is made before the January transfer window it could go some way to lay the club’s finances bare before a supporter call to spend tens of millions is made.
For the 2017 figures, the club published their accounts a few days late in March 2018 and for the 2016 accounts it was late February 2017 so there are no guarantees we will see the club’s results this year.