“Pity the average Manchester United fan trying to make sense of the club’s annual financial results announced last week. On the one hand, they look great with record turnover of £286 million, operating profits climbing above £100 million for the first time and £164 million cash in the bank, but on the other hand they look terrible with a record loss of £84 million, disappointing revenue growth and a mountain of debt. No wonder chief executive David Gill admitted that the figures could be confusing, ‘These are very good results for the club with records here, there and everywhere, but they are complicated with non-cash items and exceptional once-off hits.'” (The Swiss Ramble)