I've posted so many times on the subject.
Our wage bill has been reducing and we have shed a lot of players since the last reported figure. Our squad is very small.
Our revenue is increasing.
The base position on FFP is extremely good.
The Club lose actual money in the Championship EVERY season, but FFP has so many allowances/adjustments and Gibson has managed it really well in the last three seasons.
Gibson and MFC absolutely need promotion and the revenue that unlocks. Staying here means he will need to guarantee more in loans by £10m-£25m every season to cover the losses.
We have/had players who have no book value, but big market value and hence huge profit opportunity. (Spence/Tavenier) Fry, Jones, McNair, Dijksteel.
We have a minimum £22.5m "Profit from sale of Player Registrations" in this year's P&L. This is the starting point for FFP, or this season's element of our 3 year figure.
IF we signed Gyokeres for a fee of £15m on a 5 year contract rising to £22.5m with add ons based on his goals scored and our promotion, then the impact would be as follows.
A £3m amortisation cost this season and the following 4. The FFP impact of that is £9m across the 3 year period that the £22.5 profit from Spence/Tavernier also covers.
If Gyokeres does not score the targeted goals and we don't go up we have still committed the £15m, but still have a very good player/asset at a good age with good resale value as per Rhodes was. The FFP impact is £9m out of £22.5m.
If he does score the goals and we do go up then he will cost the full £22.5m, but the FFP hit would still be £9m. The £7.5m promotion based add ons are a further FFP allowable, as with player bonuses on promotion. He will also have been instrumental in increasing club turnover by a minimum of £120m.
If we permanently sign 3 prospects like those currently mentioned (Forss, Hoppe, Larsen) for combined c£15m probably all then with add ons, then the FFP impact is the same.
Of course we need to sign more than one more striker, but there is the scope to do that, easily.
If we are bringing the United youngster in then we need a LCB, another midfielder and another 2 strikers on top of Gyokeres.
Sign Greaves £5m plus add ons, sign Hoppe £3m and sign O'Hare for £8m plus add ons, means a commitment of £30m with future revenue based add ons. That plus £3m commitment on Forss is £34m.
Amortisation £8.5m per season if the 5 signed players are on 4 year deals, or £6.8m per season if on 5 year contracts.
Borrow Hannibal and Muniz to complete the squad.
We only actually pay more if we go up in reality.
The FFP hit would be £6.8m this season, versus £22.5m profit boost.
Or £20m across 3 seasons versus £22.5m profit boost from Spence/Tav sales.
There is scope for Boro to commit one big base fee like Gyokeres, there absolutely is.
Or they can speculate on a number of wannabes.
Even if they did commit £20m on Gyokeres, then the FFP hit would be £12m of the £22.5m Spence and Tav have got us over the 3 year period, that's how much scope those sales have given us. Not bad for a lad who wouldn't be in our team and one pretty good Championship midfielder.
It is all up to Steve Gibson. Does he want to speculate on outsiders to get him out of the debt spiral, or invest in better?
Either is better than just saving and temporarily offsetting the inevitable Championship losses.