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43°11′ N 2°29′ W

SD Eibar

Tier 2Segunda DivisiónEibar, País Vasco, SpainOn the globe

Founded
1940
Ground
Estadio Municipal de Ipurúa8,164 seats · opened 1947
Full name
Sociedad Deportiva Eibar
Website
sdeibar.com
Reserve sides
SD Eibar B, SD Eibar C
Fields the teamSociedad Deportiva Eibar, S.A.D.Sociedad anónimaNIF A20039533

Who owns SD Eibar

Widely held by several thousand small shareholders in dozens of countries after capital increases sold in small lots with a cap per buyer.

No single controlling owner

As of November 2015Low confidenceSources: Público, Wikipedia (es)

Eibar’s finances

From its published accounts and league records. Figures compare only with clubs at the tier it played that season.

Against its tier

Eibar's revenue of €10.7m is the 10th highest of the 16 Segunda División clubs with published accounts

In 2024-25 it spent €1.06 on staff for every €1 of revenue; the typical Segunda División club spent €0.79.

  • Eibar
  • Other Segunda División clubs
Revenue16 clubs
Staff per €1 of revenue16 clubs

Each club's newest recorded accounts since 2021–22, at the tier it played that season. If that year's revenue cannot be separated from player trading, the club is omitted rather than using an older year. Coverage counts comparable accounts, not every club with financial data. Revenue excludes player-sale income. Where that income is included in the published total, we subtract the statement's separately reported player-trading figure. Some statements group loan fees and other player income with sale gains; those are removed together. Otherwise loan fees remain included. These are comparisons across accounting formats, not identical revenue definitions. Eibar: Reported revenue €10.7m; player-sale gains already excluded. The scales are logarithmic.

Revenue€10.7m2024-25
Staff costs€11.3m2024-25
Net result−€1.91m2024-25
TV money from the league€7.12m2024-25
Equity
€47.9m
accounts, 2024-25
Squad cost limit
€8.98m
maximum, 2025-26
Public money
€6,000
awarded, 2025, 1 records

The accounts

Sociedad Deportiva Eibar, S.A.D., the entity that fields the team · 2020-21 to 2024-25

2024-25Tier 2 · audited2023-24Tier 2 · audited2022-23Tier 2 · audited2021-22Tier 2 · audited2020-21Tier 1 · audited
Profit and loss
Revenue€10.7m€10.1m€9.86m€9.98m€58.2m
TV money€6.72m€6.77m€7.27m1€8.16m2€53.0m3
League and federation distributions———€19.6m4—
Matchday€1.64m5€1.58m5€1.39m6€849k7€08
Sponsorship——€906k9€719k10€4.92m11
Commercial€2.36m12€1.74m12€297k13€253k14€294k15
Other revenue€138k€179k€235k16—€312k17
Player sales€3.76m18€136k19€2.51m20€170k21€1.25m22
Staff costs€11.3m€13.5m€13.5m€16.0m€34.4m
Players' wages€9.42m23€11.3m23€10.1m24€12.6m25€27.8m26
Other operating costs€6.58m€7.33m€6.80m€7.46m€11.0m
Travel€751k€877k€443k€616k€949k
Player amortisation€256k—€1.18m27€2.80m28€5.25m28
Other depreciation€559k€1.40m29€2.10m30€2.15m30€2.10m31
Operating result−€4.21m−€12.0m−€9.25m32€1.46m€4.22m
Financial result€2.29m33€3.88m34€1.46m35−€4.94m36€1.14m37
Result before tax−€1.91m−€8.14m−€7.79m−€3.48m€5.36m
Income tax€0€218k€871k38€0€987k
Net result−€1.91m39−€8.36m−€8.66m−€3.48m€4.37m
Balance sheet
Total assets€112.2m€101.9m€93.9m€99.4m€84.7m
Non-current assets€104.6m€90.3m€88.2m€87.8m€67.4m
Player registrations (book value)€460k—€1.17m40€2.58m€4.77m
Property and equipment€41.6m€27.5m€22.7m€21.4m€18.5m
Current assets€7.58m€11.6m€5.76m€11.6m€17.3m
Transfer fees receivable€1.22m41€1.84m41€1.91m42€455k42€7.60m42
Cash€3.91m€6.76m€1.01m€4.14m€1.01m
Equity€47.9m€50.0m€59.2m43€67.6m44€71.5m45
Share capital€2.80m€2.80m€2.80m€2.80m€2.80m
Liabilities€64.4m€51.9m€34.7m€31.8m€13.2m
Non-current liabilities€57.3m€40.1m€29.5m€24.3m€564k
Current liabilities€7.05m€11.8m€5.16m€7.51m€12.6m
Provisions———€1.56m46€2.01m47
Financial debt€58.6m48€41.4m49€30.1m50€24.6m51€052
Tax and social security debt€785k€1.06m€1.39m53€1.78m54€4.94m55
Transfer fees payable€450k56€985k56€337k56€264k56€906k56
Cash flow
Cash from operations−€7.88m−€1.98m−€7.51m€10.4m€12.0m
Cash from investing−€10.2m−€4.90m−€1.29m−€31.8m−€22.1m
Cash from financing€15.2m€12.6m€5.67m€24.5m€1.13m
Net change in cash−€2.85m€5.75m−€3.13m€3.13m−€8.99m
Transfers and people
Transfer fees received————€1.25m57
Employees1665815658132581315813158
Players112599659766071607260
Notes on 60 figures, in the accounts’ own words
  1. TV money: Broadcasting rights €8,001k less production costs and contributions €734k, net as printed in revenue.
  2. TV money: Broadcasting rights €8,962k less production costs and contributions €806k, net as printed in revenue.
  3. TV money: Broadcasting rights €57,413,664.95 less production costs and contributions €4,457,956.59, net as printed in revenue.
  4. League and federation distributions: LaLiga's compensation for relegation (other operating income, note 17 c).
  5. Matchday: Ingresos deportivos.
  6. Matchday: Ingresos deportivos: league €298k, members and season tickets €1,061k, other competitions €35k.
  7. Matchday: Ingresos deportivos: league €294k, members and season tickets €540k, other competitions €15k.
  8. Matchday: No competition or members' income with the stadium closed (Covid-19).
  9. Sponsorship: Sponsorship €838k, static advertising €50k and dynamic advertising €18k.
  10. Sponsorship: Sponsorship €631k, static advertising €40k and dynamic advertising €48k.
  11. Sponsorship: Sponsorship €2,470,452.30, static advertising €91,150 and dynamic advertising €2,355,438.36.
  12. Commercial: Comercialización y publicidad.
  13. Commercial: Shop sales €262k and other commercial income €35k.
  14. Commercial: Shop sales €218k and other commercial income €35k.
  15. Commercial: Shop sales €256,770.52 and other commercial income €37,249.98.
  16. Other revenue: Ingresos accesorios, including €56k of player-loan fees.
  17. Other revenue: Player-loan fees.
  18. Player sales: Gain on disposal of fixed assets, net of book value (resultados por enajenaciones del inmovilizado: player sales).
  19. Player sales: Gain on disposal of fixed assets, net of book value (resultados por enajenaciones del inmovilizado).
  20. Player sales: Result on disposals (resultados por enajenaciones), net of book value; note 16 f: mainly a €2,340k gain on a player sold after being held for sale at the 2022 year end. The line deterioro y resultado is €2,335k after €172k of impairment.
  21. Player sales: Gain on the sale of player registrations, net of book value (resultados por enajenaciones; note 17 f gives €171k).
  22. Player sales: Gain on the sale of a player registration with no book value left (resultados por enajenaciones; the gain equals the fee, tax note 16.2). The line deterioro y resultado is −€1,193,451 after €2,443,451 of impairment.
  23. Players' wages: Gastos de personal deportivo.
  24. Players' wages: Registrable squad: pay €9,631k, medical €73k, social security €393k.
  25. Players' wages: Registrable squad: pay €11,894k, severance €172k, medical €96k, social security €402k.
  26. Players' wages: Registrable squad: pay €26,088,547.84, severance €1,095,332.22, medical €220,063.26, social security €418,040.67.
  27. Player amortisation: Note 16 d.
  28. Player amortisation: Note 5.
  29. Other depreciation: All amortisation and depreciation, players' registrations included (not split for this year).
  30. Other depreciation: Tangible fixed assets.
  31. Other depreciation: Other intangibles and tangible fixed assets.
  32. Operating result: Includes a €2,013k release of provisions.
  33. Financial result: Includes a €2,356k gain on the fair value of financial instruments.
  34. Financial result: Includes a €3,947k gain on the fair value of financial instruments.
  35. Financial result: Includes a €1,593k fair-value gain on investment funds.
  36. Financial result: Includes a €4,816k fair-value loss on investment funds.
  37. Financial result: Financial income, mainly the fair value of investment funds.
  38. Income tax: An expense: deferred tax assets written down.
  39. Net result: After a €2,356k gain on the fair value of financial instruments.
  40. Player registrations (book value): Derechos federativos (audit report's key audit matter).
  41. Transfer fees receivable: Créditos entidades deportivas.
  42. Transfer fees receivable: Créditos entidades deportivas (current): transfer and loan fees receivable and the LaLiga current-account balance.
  43. Equity: Includes €2,286k of capital grants; fondos propios €56,960k.
  44. Equity: Includes €1,934k of capital grants; fondos propios €65,624k.
  45. Equity: Includes €2,182,292.59 of capital grants; fondos propios €69,302,696.31.
  46. Provisions: Short-term provisions.
  47. Provisions: Short-term provision for tax effects of earlier player contracts.
  48. Financial debt: LaLiga Impulso participating loan funded by CVC: €56,860k long and €1,736k short term; no bank debt.
  49. Financial debt: LaLiga Impulso participating loan funded by CVC: €39,639k long and €1,719k short term; no bank debt.
  50. Financial debt: LaLiga Impulso participating loan funded by CVC: €28,836k long and €1,272k short term; no bank debt.
  51. Financial debt: LaLiga Impulso participating loan funded by CVC: €23,767k long and €793k short term; no bank debt.
  52. Financial debt: No credit facilities or other debt with credit institutions (note 15).
  53. Tax and social security debt: Otras deudas con las Administraciones Públicas (income tax withholding, social security).
  54. Tax and social security debt: Otras deudas con las Administraciones Públicas (mainly income tax withholding €1,670k and social security €123k).
  55. Tax and social security debt: Otras deudas con las Administraciones Públicas; current income tax payable €553,005.43 besides.
  56. Transfer fees payable: Entidades deportivas acreedoras.
  57. Transfer fees received: Tax note 16.2.
  58. Employees: Average headcount.
  59. Players: Average number of players, all teams.
  60. Players: Average number of players.

2024-25: Source: SD Eibar2023-24: Source: SD Eibar2022-23: Source: SD Eibar2021-22: Source: SD Eibar2020-21: Source: SD Eibar

League figures, wage bills, budgets and public money 18 records
SeasonTV moneySquad cost limitSource
2025-26€8.98mmaximumSource: LaLiga (Liga Nacional de Fútbol Profesional)
2024-25€7.12mpaid€10.1mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2023-24€7.20mpaid€11.1mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga
2022-23€7.94mpaid€13.2mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
2021-22€8.89mpaid€30.2mmaximumSources: LaLiga (Liga Nacional de Fútbol Profesional), LaLiga (Liga Nacional de Fútbol Profesional)
Public money, season or yearTotalRecords
2025€6,000awarded1
2024€6,600awarded1
2023€17.3kawarded3
2022€825kawarded4
  • 21 March 2025€6,000awarded from ENTIDAD PÚBLICA EMPRESARIAL RED.ES: Resolución de E.P.E Red.es por la que se convocan ayudas a pequeñas y medianas empresas para la contratación de Servicios de Asesoramiento para la Transformación Digital. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 9 May 2024€6,600awarded from AGENCIA VASCA DE DESARROLLO EMPRESARIAL: Competencias Digitales Profesionales. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 19 December 2023€6,000awarded from LANBIDE-SERVICIO VASCO DE EMPLEO: AYUDAS AL FOMENTO DE EMPLEO DE PERSONAS CON DISCAPACIDAD MERCADO ORDINARIO. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 5 December 2023€8,800awarded from AYUNTAMIENTO DE EIBAR: Subvención para la contratación de personas desempleadas por parte de empresas radicadas en Eibar.. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 12 June 2023€2,500awarded from LANBIDE-SERVICIO VASCO DE EMPLEO: AYUDAS AL FOMENTO DE EMPLEO DE PERSONAS CON DISCAPACIDAD MERCADO ORDINARIO. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 30 November 2022€8,480awarded from LANBIDE-SERVICIO VASCO DE EMPLEO: PROGRAMA LEHEN AUKERA. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 29 November 2022€11kawarded from AYUNTAMIENTO DE EIBAR: Subvención para la contratación de personas desempleadas por parte de empresas radicadas en Eibar.. Source: Base de Datos Nacional de Subvenciones (IGAE)
  • 30 June 2022€790kawarded from CONSEJO SUPERIOR DE DEPORTES: CONVOCATORIA DE AYUDAS A CLUBES Y SAD PARTICIPANTES EN LA MÁXIMA CATEGORÍA FEMENINA DE FÚTBOL PARA ACOMETER LAS MEJORAS ESTRUCTURALES NECESARIAS PARA LA COMPETICIÓN, CON CARGO A LOS FONDOS EUROPEOS DEL PLAN DE RECUPERACIÓN, TRANSFORMACIÓN Y RESILIENCIA. Source: Base de Datos Nacional de Subvenciones (IGAE)

Where Eibar has played

1216-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-272Segunda División
  2. 2025-262Segunda División
  3. 2024-252Segunda División
  4. 2023-242Segunda División
  5. 2022-232Segunda División
  6. 2021-222Segunda División
  7. 2020-211LaLiga, relegated
  8. 2019-201LaLiga
  9. 2018-191LaLiga
  10. 2017-181LaLiga
  11. 2016-171LaLiga

Not yet established

What we looked for and could not find in public sources. If you know, send a correction with a source.

  • The club's accountsNo free accounts found for 2016-17 (seasons played in tiers 1–3).
Sources8

Also on Wikidata (Q770740).

Suggest a correction