Forum | Hmm, The Athletic framing Omari’s performance by thebooks

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Hmm, The Athletic framing Omari’s performance 09:09 - Jun 13 with 7259 views

as a prelude to a transfer.

https://www.nytimes.com/athletic/6422974/2025/06/13/england-u21s-omari-hutchinso

I mean, he is way too good for the Championship.

Hmm, The Athletic framing Omari’s performance on 09:24 - Jun 14 with 677 views

Herbivore

Hmm, The Athletic framing Omari’s performance on 08:52 - Jun 14 by Wallingford_Boy
He’s gone, 100%, I don’t think anyone thought he’d stay.

This is the most compelling argument yet that he's going nowhere.

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Hmm, The Athletic framing Omari’s performance on 09:35 - Jun 14 with 640 views

TractorWood

Hmm, The Athletic framing Omari’s performance on 09:05 - Jun 14 by _clive_baker_

It’s not so much about our stats though. PSR regulation sits outside of that and are calculated based on various adjustments. They’re based on a rolling 3 year period for a start.

They do amortise the transfer fee over the length of the contract, but there needs to be some mechanism to test the carrying value of the assets is reasonable. The asset isn’t the player per se, it’s their contract or effectively ‘usage rights’ of ownership (ROU). That’s obviously hard to do when it’s so subjective but theoretically there could be an argument for impairment in some cases. Unlikely with any of our additions I’d imagine.

I dread to think of the pain if they have to do an effective IFRS conversion for every reporting period for PSR. Some big clubs will already be IFRS though.

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Hmm, The Athletic framing Omari’s performance on 10:06 - Jun 14 with 571 views

_clive_baker_

Hmm, The Athletic framing Omari’s performance on 09:35 - Jun 14 by TractorWood
I dread to think of the pain if they have to do an effective IFRS conversion for every reporting period for PSR. Some big clubs will already be IFRS though.

Yeah it must be a bit of a ball ache, must have to map everything into a PSR adjusted view of the world. Forecasting as well, hard enough at the best of times but when your Year 2 revenue could be £30m or could be £150m but for the width of a post or referring decision I’d imagine it gets a bit messy with multiple scenarios.

Hmm, The Athletic framing Omari’s performance on 15:50 - Jun 14 with 401 views

crouchendyachtclub

Hmm, The Athletic framing Omari’s performance on 10:18 - Jun 13 by _clive_baker_

I make that about right. If we got £35m for Omari and Chelsea have a 20% of profit clause we would presumably net somewhere in the region of £12m - £15m on him.

The other factor is the wage bill, I'd imagine Omari and Delap were up there among the higher earners. I think Ben Johnson might be an attractive trade if we can get some money for him, he signed on a free so would deliver some PSR upside, and no doubt his wages are high.

I'd be interested to know how auditors approach IAS 36 impairment of intangible assets when it comes to football / players. Its quite a niche industry and I'm not sure how its tested in the real world.

Presumably there's an argument in a couple of instances for impairment losses. Ogbene perhaps given his significant injury, Muric's loss of form. Presumably very subjective and difficult to quantify.

Isn’t profit or loss recognised on disposal vs amortised cost? Hence why a home grown or long term player sale is beneficial for psr.

To whit, anyone sold that isn’t fully amortised will have a cost saving as well as a profit attached so if Hutchinson were to follow delap it’s probably a £9m or so saving to the P&L this year plus whatever the net is after sell one.

Hmm, The Athletic framing Omari’s performance on 16:34 - Jun 14 with 361 views

OldFart71

I'm probably talking utter b#llocks but I think Hutchinson will go and that is why Philogene was bought. £20 million out £35 million in.
I think it got to the stage last season where optimism amongst those in management at PR went out of the window, they realised that we were never going to hold our own in the Premier League.
It's not a criticism as they were aware that due to all the things stacked against clubs coming up from the Championship that a cautious approach was the way to go.
Part of the jigsaw to continue forward was to look at what we had at the club and who would definitely go and who could be allowed to go also taking into account that should someone come in with a stupid bid for a player then they would probably be allowed to go also.
Now will be the time for the likes of MA & KM to earn their corn as we will require a minimum of six players in. The main rebuild I feel is the midfield.

Hmm, The Athletic framing Omari’s performance on 09:13 - Jun 15 with 221 views

strikalite

^^also thankfully with the players we have returning from injury we are really strong in that area of the pitch, agree re that midfield area, crucial they get that right, be gutted like we all will be if he goes, but I always tend to think in this game you can lose a player to injury at any given time anyway, if that was the case here then we'd still lose him..(softens the blow!)

Hmm, The Athletic framing Omari’s performance on 12:49 - Jun 15 with 151 views

StokieBlue

Hmm, The Athletic framing Omari’s performance on 16:34 - Jun 14 by OldFart71

"I think it got to the stage last season where optimism amongst those in management at PR went out of the window, they realised that we were never going to hold our own in the Premier League."

Why do you say this? It doesn't seem to be the case, they are still investing in the academy, improvements and most likely the squad. There was always going to be some player trading.

SB

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