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41°56′ N 12°27′ E

Lazio

Tier 1Serie ARoma, Lazio, ItalyOn the globe

Founded
9 January 1900
Ground
Stadio Olimpico70,634 seats · opened 1953
Full name
Società Sportiva Lazio
Website
sslazio.it

Who owns Lazio

Lazio is controlled by Claudio Lotito, through Lazio Events S.r.l (67%).

Owned by a multi-club groupOwner based at home: Italy

From the pitch to the top

The company that fields the team, then each holder above it.

Fields the first teamS.S. Lazio S.p.A.S.p.A. (joint-stock company), Italy, Codice fiscale 02124651007
  • 67%controls
    Lazio Events S.r.l.S.r.l. (limited company), ItalySince 2004, figure as of July 2021S.S. Lazio is listed on Euronext Milan; the rest is the market float.Medium confidenceSources: Contrasti, Wikipedia (it)
    What the source says
    La Lazio, invece, appartiene per il 67% alla Lazio Events srl
    • Stake not knowncontrols
      Claudio LotitoPerson, ItalyFigure as of July 2021Through Snam Lazio Sud, Linda and Bona DeaMedium confidenceSource: Contrasti
      What the source says
      controllata dall’imprenditore romano attraverso tre veicoli
Part of a multi-club groupClaudio Lotito2 clubs

Lazio’s finances

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

Against its tier

Lazio's revenue of €134.5m is the 8th highest of the 19 Serie A clubs with published accounts

In 2025-26 it spent €0.78 on staff for every €1 of revenue; the typical Serie A club spent €0.69.

  • Lazio
  • Other Serie A clubs
Revenue19 clubs
Staff per €1 of revenue19 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. Lazio: Reported revenue €134.5m; player-sale gains already excluded. Totale ricavi in the attached income statement, including loan fees (€2,935,980); gains on disposal excluded. The scales are logarithmic.

Revenue€134.5m2025-26
Staff costs€104.6m2025-26
Net result−€10.0m2025-26
Equity
€113.6m
accounts, 2025-26
Public money
€913k
awarded, 2023, 1 records

The accounts

S.S. Lazio S.p.A., the entity that fields the team · 2021-22 to 2025-26

2025-26Tier 1 · from filed accounts2024-25Tier 1 · audited2023-24Tier 1 · audited2022-23Tier 1 · audited2021-22Tier 1 · audited
Profit and loss
Revenue€134.5m1€146.0m2€195.5m3€148.7m4€136.2m5
TV money€88.5m6€94.5m6€142.1m6€102.0m6€85.7m6
Matchday€18.1m7€22.9m7€27.7m7€17.9m7€10.5m7
Sponsorship—€5.75m8€5.88m8€11.3m8€10.3m9
Commercial€19.8m10€15.1m11€12.8m12€11.7m13€15.4m14
Other revenue€5.22m15€4.91m15€4.63m15€5.24m15€13.3m15
Player sales€39.3m16€11.5m17€40.9m18€4.65m19€25.0m16
Staff costs€104.6m€98.2m€116.6m€110.1m€99.2m
Players' wages—€82.3m20€92.4m21€86.5m22—
Player amortisation€38.4m23————
Total spending€187.4m24€174.0m25€192.2m26€176.1m27€173.0m28
Operating result−€13.6m−€16.8m€44.2m−€22.8m−€11.9m
Financial result−€5.56m29−€4.16m30−€3.51m31−€3.47m32−€1.43m33
Result before tax−€19.2m−€21.0m€40.7m−€26.2m−€13.3m
Income tax−€9.15m34−€3.82m35€2.23m36€3.29m37€4.12m38
Net result−€10.0m−€17.2m€38.5m−€29.5m−€17.4m
Balance sheet
Total assets€455.5m€297.7m€292.1m€265.8m€267.8m
Non-current assets—€253.9m€210.7m€205.5m€210.3m
Player registrations (book value)€97.0m€109.7m€73.3m€69.5m€76.1m
Property and equipment€247.8m39€54.2m40€52.6m40€50.5m40€69.5m41
Current assets—€43.8m€81.4m€60.3m€57.5m
Transfer fees receivable—€24.1m42€52.7m43€45.2m44€39.4m45
Cash€1.84m€6.06m€15.1m€12.5m€13.8m
Equity€113.6m−€16.8m€388k−€38.0m−€8.52m
Share capital€40.6m€40.6m€40.6m€40.6m€40.6m
Liabilities€341.9m46€314.5m47€291.7m48€303.8m49€276.4m50
Non-current liabilities—€95.8m€103.2m€138.8m€113.6m
Current liabilities—€218.7m€188.5m€165.0m€162.7m
Provisions—€237k51€562k52€801k53€2.49m54
Financial debt€128.2m55€72.4m56€53.2m57€60.7m58€59.8m59
Tax and social security debt—€56.1m60€79.1m61€97.3m62€95.2m63
Transfer fees payable—€91.9m64€67.3m65€58.1m66€51.0m67
Cash flow
Cash from operations−€33.8m68−€11.2m68€17.2m68€26.2m68−€27.2m68
Cash from investing−€22.4m−€15.0m−€5.68m−€24.7m€1.40m
Cash from financing€52.0m€17.2m−€8.95m−€2.75m€25.7m
Net change in cash−€4.22m−€9.03m€2.61m−€1.31m−€109k
Money from owners
Owner contributions————€5.95m69
Transfers and people
Employees—25470255712807225873
Notes on 73 figures, in the accounts’ own words
  1. Revenue: Totale ricavi in the attached income statement, including loan fees (€2,935,980); gains on disposal excluded
  2. Revenue: Totale ricavi, including loan fees (€2,899,825); gains on disposal excluded
  3. Revenue: Totale ricavi, including loan fees (€2,413,839); gains on disposal excluded
  4. Revenue: Totale ricavi, including loan fees (€473,302); gains on disposal excluded
  5. Revenue: Totale ricavi, including loan fees (€900,000); gains on disposal excluded
  6. TV money: diritti radiotelevisivi e proventi media
  7. Matchday: ricavi da gare
  8. Sponsorship: sponsorizzazioni; € thousands, notes
  9. Sponsorship: sponsorizzazioni; € thousands, from the note's table (its text says €10,269k)
  10. Commercial: summed: sponsorship, advertising and royalties €17,819,495 + merchandising €1,994,375
  11. Commercial: summed: proventi pubblicitari (advertising) €10,454k + licences and royalties €2,313k + merchandising €2,364,903
  12. Commercial: summed: proventi pubblicitari (advertising) €7,516k + licences and royalties €2,759k + merchandising €2,513,289
  13. Commercial: summed: proventi pubblicitari (advertising) €8,023k + licences and royalties €1,401k + merchandising €2,311,766
  14. Commercial: summed: proventi pubblicitari (advertising) €7,520k + licences and royalties €6,125k + merchandising €1,800,320
  15. Other revenue: altri ricavi
  16. Player sales: plusvalenze (gains on disposal of players' registrations), shown below operating costs; loan fees are within revenue; no losses
  17. Player sales: plusvalenze (gains on disposal of players' registrations), shown below operating costs; loan fees are within revenue; losses €347,822
  18. Player sales: plusvalenze (gains on disposal of players' registrations), shown below operating costs; loan fees are within revenue; losses €6,541
  19. Player sales: plusvalenze (gains on disposal of players' registrations), shown below operating costs; loan fees are within revenue; losses €29,726
  20. Players' wages: summed: players' contractual pay €76,044k + results-related variable pay €6,227k (coaches and social charges excluded)
  21. Players' wages: summed: players' contractual pay €79,916k + results-related variable pay €12,506k (coaches and social charges excluded)
  22. Players' wages: summed: players' contractual pay €68,962k + results-related variable pay €17,565k (coaches and social charges excluded)
  23. Player amortisation: ammortamento diritti prestazioni, €38.42m in the release's cost table
  24. Total spending: Totale costi operativi, including amortisation, provisions and write-downs (€46,288,837)
  25. Total spending: Totale costi operativi, including amortisation, provisions and write-downs (€38,682,466)
  26. Total spending: Totale costi operativi, including amortisation, provisions and write-downs (€38,436,893)
  27. Total spending: Totale costi operativi, including amortisation, provisions and write-downs (€31,054,117)
  28. Total spending: Totale costi operativi, including amortisation, provisions and write-downs (€42,773,753)
  29. Financial result: summed: proventi finanziari €1,961,270 + oneri finanziari −€7,516,971
  30. Financial result: summed: proventi finanziari €1,269,573 + oneri finanziari −€5,427,393
  31. Financial result: summed: proventi finanziari €2,579,508 + oneri finanziari −€6,092,124
  32. Financial result: summed: proventi finanziari €706,786 + oneri finanziari −€4,174,164
  33. Financial result: summed: proventi finanziari €186,256 + oneri finanziari −€1,616,854
  34. Income tax: summed: current taxes €3,178,096 and deferred and prepaid taxes −€12,327,032 (income): net tax income
  35. Income tax: summed: current taxes €1,029,179 and deferred and prepaid taxes −€4,846,836 (income): net tax income
  36. Income tax: summed: current taxes €8,066,049 and deferred and prepaid taxes −€5,836,799 (income)
  37. Income tax: summed: current taxes €3,019,757 + deferred and prepaid taxes €273,840
  38. Income tax: summed: current taxes €3,738,451 + deferred and prepaid taxes €376,866
  39. Property and equipment: attività materiali after the revaluation of land and buildings; investment property (€21,900,000) excluded
  40. Property and equipment: attività materiali, excluding investment property (€21,900,000)
  41. Property and equipment: attività materiali, including investment property (€21,900,000)
  42. Transfer fees receivable: summed: crediti verso enti settore specifico €7,456,466 non-current + €16,679,537 current
  43. Transfer fees receivable: summed: crediti verso enti settore specifico €8,660,809 non-current + €44,023,897 current
  44. Transfer fees receivable: summed: crediti verso enti settore specifico €14,052,012 non-current + €31,160,116 current
  45. Transfer fees receivable: summed: crediti verso enti settore specifico €16,900,980 non-current + €22,460,000 current
  46. Liabilities: summed: non-current €107,395,799 + current €234,520,244
  47. Liabilities: summed: non-current €95,808,581 + current €218,686,205
  48. Liabilities: summed: non-current €103,213,327 + current €188,503,371
  49. Liabilities: summed: non-current €138,789,497 + current €165,019,591
  50. Liabilities: summed: non-current €113,622,804 + current €162,737,744
  51. Provisions: fondi per rischi e oneri non correnti; uncertain tax positions (€7,066,144) and employee benefits excluded
  52. Provisions: fondi per rischi e oneri non correnti; uncertain tax positions (€9,904,561) and employee benefits excluded
  53. Provisions: fondi per rischi e oneri non correnti; uncertain tax positions (€9,523,144) and employee benefits excluded
  54. Provisions: fondi per rischi e oneri non correnti; uncertain tax positions (€9,018,027) and employee benefits excluded
  55. Financial debt: summed: debiti finanziari €37,203,423 non-current + €91,036,058 current
  56. Financial debt: summed: debiti finanziari €7,751,456 non-current + €64,606,243 current
  57. Financial debt: summed: debiti finanziari €12,333,696 non-current + €40,875,329 current
  58. Financial debt: summed: debiti finanziari €23,118,916 non-current + €37,556,352 current
  59. Financial debt: summed: debiti finanziari €44,392,484 non-current + €15,434,696 current
  60. Tax and social security debt: summed: debiti tributari e verso istituti di previdenza €25,994,143 non-current + €30,110,864 current
  61. Tax and social security debt: summed: debiti tributari e verso istituti di previdenza €45,566,728 non-current + €33,570,893 current
  62. Tax and social security debt: summed: debiti tributari e verso istituti di previdenza €68,004,634 non-current + €29,261,581 current
  63. Tax and social security debt: summed: debiti tributari e verso istituti di previdenza €25,301,464 non-current + €69,849,596 current
  64. Transfer fees payable: summed: debiti verso enti settore specifico €44,126,054 non-current + €47,768,746 current
  65. Transfer fees payable: summed: debiti verso enti settore specifico €30,303,789 non-current + €36,959,972 current
  66. Transfer fees payable: summed: debiti verso enti settore specifico €30,438,441 non-current + €27,613,610 current
  67. Transfer fees payable: summed: debiti verso enti settore specifico €25,163,737 non-current + €25,861,047 current
  68. Cash from operations: flusso di cassa della gestione corrente
  69. Owner contributions: versamenti in conto capitale (apporto capitale sociale in the cash-flow statement)
  70. Employees: average headcount (numero medio), all categories (77 players)
  71. Employees: average headcount (numero medio), all categories (82 players)
  72. Employees: average headcount (numero medio), all categories (81 players)
  73. Employees: average headcount (numero medio), all categories (72 players)

2025-26: Source: S.S. Lazio S.p.A.2024-25: Source: S.S. Lazio S.p.A.2023-24: Source: S.S. Lazio S.p.A.2022-23: Source: 1INFO (CONSOB-authorised storage) – S.S. Lazio S.p.A. filing2021-22: Source: 1INFO (CONSOB-authorised storage) – S.S. Lazio S.p.A. filing

League figures, wage bills, budgets and public money 1 records
Public money, season or yearTotalRecords
2023€913kawarded1
  • 2 April 2023€913kawarded from Presidenza del Consiglio dei Ministri – Dipartimento per lo Sport: Refund of COVID-19 health and sanitising costs to sports clubs ('contributo a rimborso delle spese sanitarie e di sanificazione', DPCM 3 ottobre 2022), list of clubs affiliated to FIGC; matched to the club's operator by tax code.. Sources: Presidenza del Consiglio dei Ministri – Dipartimento per lo Sport, S.S. Lazio S.p.A.

Where Lazio has played

116-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-271Serie A
  2. 2025-261Serie A
  3. 2024-251Serie A
  4. 2023-241Serie A
  5. 2022-231Serie A
  6. 2021-221Serie A
  7. 2020-211Serie A
  8. 2019-201Serie A
  9. 2018-191Serie A
  10. 2017-181Serie A
  11. 2016-171Serie A
Sources8

Also on Wikidata (Q2609).

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