Football clubs are no different to any other business-they rely on customers spending money to keep them in business.
Key financial ratios in their case are operating and running costs which include player salaries,and upkeep of stadiums.Key financial ratios in determining their strengths are overheads v Capital return.
That means how much it costs them every week to run the club-and how much is generated in return.Its big business these days and returns are made by gate receipts,sponsorship and merchandising product.
All 3 areas are equally important and are the core means of profit.
The key financial ratios obviously differ from club to club-but for a big club for example like Manchester United,the ratio would be 60-40since its estimated that their profits are around 40%.
It means for every £1 they spend-they get back 40p.