XML 568 R125.htm IDEA: XBRL DOCUMENT v3.19.2
Restatement of prior periods following implementation of IFRS 15 - Consolidated statement of profit or loss (Details) - GBP (£)
£ / shares in Units, £ in Thousands
 12 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2017
Income statement      
Revenue from contracts with customers £ 627,122 £ 589,758 [1] £ 581,254 [1]
Operating expenses (602,936) (564,006) (511,315)
Profit on disposal of intangible assets 25,799 18,119 10,926
Operating profit 49,985 43,871 [1] 80,865 [1]
Finance costs (25,470) (24,233) (25,013)
Finance income 2,961 6,195 736
Net finance costs (22,509) (18,038) (24,277)
Profit before income tax 27,476 25,833 [1] 56,588 [1]
Income tax expense (8,595) (63,462) [1] (17,379) [1]
Profit/(loss) for the year £ 18,881 £ (37,629) [1] £ 39,209 [1]
Earnings per share during the period:      
Basic earnings per share £ 0.1148 £ (0.2292) [1] £ 0.2390 [1]
Diluted earnings per share [2] £ 0.1147 £ (0.2292) [1] £ 0.2384 [1]
As previously reported      
Income statement      
Revenue from contracts with customers   £ 590,022 £ 581,204
Operating expenses   (564,006) (511,315)
Profit on disposal of intangible assets   18,119 10,926
Operating profit   44,135 80,815
Finance costs   (24,233) (25,013)
Finance income   6,195 736
Net finance costs   (18,038) (24,277)
Profit before income tax   26,097 56,538
Income tax expense   (63,367) (17,361)
Profit/(loss) for the year   £ (37,270) £ 39,177
Earnings per share during the period:      
Basic earnings per share   £ (0.2270) £ 0.2388
Diluted earnings per share   £ (0.2270) £ 0.2382
Adjustment      
Income statement      
Revenue from contracts with customers   £ (264) £ 50
Operating profit   (264) 50
Profit before income tax   (264) 50
Income tax expense   (95) (18)
Profit/(loss) for the year   £ (359) £ 32
Earnings per share during the period:      
Basic earnings per share   £ (0.0022) £ 0.0002
Diluted earnings per share   £ (0.0022) £ 0.0002
Commercial      
Income statement      
Revenue from contracts with customers £ 275,093 £ 275,835 £ 275,521
Commercial | As previously reported      
Income statement      
Revenue from contracts with customers   276,099 275,471
Commercial | Adjustment      
Income statement      
Revenue from contracts with customers   (264) 50
Broadcasting      
Income statement      
Revenue from contracts with customers 241,210 204,137 194,098
Broadcasting | As previously reported      
Income statement      
Revenue from contracts with customers   204,137 194,098
Matchday      
Income statement      
Revenue from contracts with customers £ 110,819 109,786 111,635
Matchday | As previously reported      
Income statement      
Revenue from contracts with customers   £ 109,786 £ 111,635
[1] Comparative amounts have been restated—see note 33 for further details.
[2] For the year ended 30 June 2018, potential ordinary shares are antidilutive, as their inclusion in the diluted loss per share calculation would reduce the loss per share, and hence have been excluded. For the years ended 30 June 2019 and 2017, potential ordinary shares have been treated as dilutive, as their inclusion in the diluted earnings per share calculation decreases earnings per share.