West Ham’s£139m revenue last season would have been higher, if it were not for £26m of broadcasting revenue that was deferred to the 2020/21 season when nine games were moved beyond their year end at the end of May.
The Hammers lost another estimated £6m of facility fees and TV money last season with £10m of match day ticket revenue also lost.
If West Ham manage to finish fifth this season they would be in for a merit bonus payment of £22m which would be down on the £26.5m Spurs received for finishing the same position last term.
Each place is worth £300,000 less per position this season but a £22m bonus would still be more than the £9m the Hammers received for finishing 16th last season.
If you combine the elements it means this season’s revenue could be bumped up by £45m this season minus the loss of full ticket revenue of £26.5m meaning the club could return to around the £170m level of revenue for the financial year