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40°50′ N 14°12′ E

Napoli

Tier 1Serie ANapoli, Campania, ItalyOn the globe

Founded
1926
Ground
Stadio Diego Armando Maradona54,726 seats · opened 1959
Full name
Società Sportiva Calcio Napoli

Who owns Napoli

Napoli is controlled by Aurelio De Laurentiis, through Filmauro S.r.l.

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 teamSocietà Sportiva Calcio Napoli S.p.A.S.p.A. (joint-stock company), Italy, Codice fiscale 04855461218
  • Stake not knowncontrols
    Filmauro S.r.l.S.r.l. (limited company), ItalySince September 2004, figure as of February 2019Napoli is consolidated in FilmAuro's accounts; Wikipedia's infobox names Filmauro S.r.l. as owner. The exact stake was not found.Medium confidenceSource: Calcio e Finanza
    • Stake not knowncontrols
      Aurelio De LaurentiisPerson, ItalyFigure as of February 2019Calcio e Finanza describes FilmAuro as the holding company of Aurelio De Laurentiis. The family split of Filmauro's capital is not established here.Medium confidenceSource: Calcio e Finanza

Napoli’s finances

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

Against its tier

Napoli's revenue of €188.3m is the 5th highest of the 19 Serie A clubs with published accounts

In 2024-25 it spent €0.75 on staff for every €1 of revenue; the typical Serie A club spent €0.69.

  • Napoli
  • 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. Napoli: Value of production €290.9m − reported player trading €102.6m = €188.3m (calculated). Deduction: plusvalenze: gains on disposal of players' registrations; loan fees are in other revenue. The scales are logarithmic.

Revenue€290.9m2024-25
Staff costs€142.1m2024-25
Net result−€21.4m2024-25
Equity
€190.2m
accounts, 2024-25
Public money
€507k
awarded, 2023, 1 records

The accounts

Società Sportiva Calcio Napoli S.p.A., the entity that fields the team · 2020-21 to 2024-25

Line2024-25Tier 1 · audited2023-24Tier 1 · audited2022-23Tier 1 · audited2021-22Tier 1 · audited2020-21Tier 1 · audited
Profit and loss
Value of production€290.9m€328.2m€359.3m€176.0m€228.1m
TV money€78.1m1€142.2m2€161.0m3€89.8m4€123.7m5
Matchday€24.1m6€27.4m7€37.9m7€12.1m7€39.1k8
Sponsorship€48.1m9€48.7m9€42.2m9€30.6m9€32.4m9
Commercial€20.1m10€21.6m11€16.3m11€6.57m11€6.20m11
Other revenue€16.6m12€16.3m13€20.2m13€24.1m14€15.1m13
Player sales€102.6m15€70.8m15€79.6m15€10.8m15€48.7m16
Staff costs€142.1m€116.4m€111.3m€130.4m€154.6m
Wage bill€135.8m17€109.1m17€107.8m17€127.0m17€150.7m17
Players' wages€106.6m18€94.7m19€93.8m20€113.3m21€140.8m22
Player amortisation€111.5m23€70.9m23€78.3m23€70.6m23—
Total spending€315.5m24€244.4m24€242.6m24€241.2m24€306.6m24
Operating result−€24.7m€83.7m€116.7m−€65.2m−€78.5m
Financial result€4.06m€7.44m€1.10m−€396k€598k
Result before tax−€20.6m€91.2m€117.8m−€65.6m−€77.9m
Income tax€759k25€28.2m€38.1m−€13.6m26−€19.0m27
Net result−€21.4m€63.0m€79.7m−€52.0m−€58.9m
Balance sheet
Total assets€536.3m€493.9m€448.5m€355.2m€417.8m
Non-current assets€196.4m€156.0m€161.9m€169.9m€202.4m
Property and equipment€612k€371k€339k€389k€474k
Current assets€337.9m€332.8m€282.8m€183.3m€215.3m
Transfer fees receivable€109.6m28€83.9m29€56.4m29€34.3m29€73.3m29
Cash€174.4m€210.5m€168.9m€107.8m€95.8m
Equity€190.2m€211.6m€148.5m€68.8m€140.3m
Share capital€501k€501k€501k€501k€501k
Liabilities€346.1m30€282.3m31€300.0m32€286.4m33€277.5m34
Provisions€45.5m35€38.9m€35.7m€26.7m€16.6m
Financial debt€37.4m36€50.5m36€51.6m36€52.0m36—
Tax and social security debt€17.5m37€22.3m38€32.8m39€48.0m40€49.0m41
Transfer fees payable€173.1m42€96.3m43€88.7m43€97.3m43€128.3m43
Cash flow
Cash from operations€33.7m€113.6m€145.5m€21.8m€59.4m
Cash from investing−€56.6m−€70.9m−€84.0m−€42.2m−€87.5m
Cash from financing−€13.1m−€1.09m−€356k€32.5m—
Net change in cash−€36.1m€41.5m€61.1m€12.1m−€28.1m
Transfers and people
Employees159.2944149.8845125.646113.4944110.4747
Notes on 47 figures, in the accounts’ own words
  1. TV money: proventi da cessione diritti radiotelevisivi, including €3,938,244 of UEFA competition TV money
  2. TV money: proventi da cessione diritti radiotelevisivi, including €70,129,386 of UEFA competition TV money
  3. TV money: proventi da cessione diritti radiotelevisivi, including €76,673,000 of UEFA competition TV money
  4. TV money: proventi da cessione diritti radiotelevisivi, including UEFA Europa League money
  5. TV money: proventi da cessione diritti radiotelevisivi, including UEFA money
  6. Matchday: ricavi delle vendite e delle prestazioni: home gates and season tickets
  7. Matchday: ricavi delle vendite e delle prestazioni: gates and season tickets
  8. Matchday: ricavi delle vendite e delle prestazioni (matches behind closed doors)
  9. Sponsorship: proventi da sponsorizzazioni
  10. Commercial: proventi commerciali e royalties (merchandising, licensing)
  11. Commercial: proventi commerciali e royalties
  12. Other revenue: altri ricavi e proventi diversi, including fees for players loaned out
  13. Other revenue: altri ricavi e proventi diversi
  14. Other revenue: altri ricavi e proventi diversi, including €8,656,540 of fees for players loaned out
  15. Player sales: plusvalenze: gains on disposal of players' registrations; loan fees are in other revenue
  16. Player sales: plusvalenze: gains on disposal of players' registrations
  17. Wage bill: salari e stipendi
  18. Players' wages: summed: players' contractual pay €100,437,597 + performance-related pay €6,206,871
  19. Players' wages: summed: players' contractual pay €94,241,641 + performance-related pay €455,989
  20. Players' wages: summed: players' contractual pay €89,733,513 + performance-related pay €4,034,984
  21. Players' wages: summed: players' contractual pay €109,690,271 + performance-related pay €3,588,172
  22. Players' wages: summed: players' contractual pay €134,732,022 + performance-related pay €6,018,133
  23. Player amortisation: ammortamento diritti pluriennali prestazioni calciatori
  24. Total spending: totale costi della produzione, including amortisation
  25. Income tax: net of €14,574,172 of income from the Filmauro tax consolidation
  26. Income tax: a net tax credit (income from the Filmauro tax consolidation and deferred taxes)
  27. Income tax: a net tax credit
  28. Transfer fees receivable: crediti verso enti settore specifico: due from Italian and foreign clubs for transfers
  29. Transfer fees receivable: crediti verso enti settore specifico
  30. Liabilities: summed: fondi €45,549,357 + TFR €920,598 + debiti €299,671,966 + ratei e risconti €2,438
  31. Liabilities: summed: fondi €38,922,603 + TFR €847,808 + debiti €242,518,335 + ratei e risconti €3,737
  32. Liabilities: summed: fondi €35,685,603 + TFR €778,735 + debiti €263,480,945 + ratei e risconti €5,340
  33. Liabilities: summed: fondi €26,685,391 + TFR €693,038 + debiti €258,967,135 + ratei e risconti €5,340
  34. Liabilities: summed: fondi €16,591,549 + TFR €620,418 + debiti €254,730,822 + ratei e risconti €5,576,474
  35. Provisions: fondi per rischi e oneri, of which €43,920,897 for deferred taxes
  36. Financial debt: debiti verso banche
  37. Tax and social security debt: summed: debiti tributari €16,791,371 + debiti previdenziali €714,430
  38. Tax and social security debt: summed: debiti tributari €21,767,950 + debiti previdenziali €539,237
  39. Tax and social security debt: summed: debiti tributari €32,268,977 + debiti previdenziali €567,435
  40. Tax and social security debt: summed: debiti tributari €44,824,575 + debiti previdenziali €3,126,865
  41. Tax and social security debt: summed: debiti tributari €46,894,959 + debiti previdenziali €2,111,896
  42. Transfer fees payable: debiti verso enti settore specifico: due to Italian and foreign clubs for transfers
  43. Transfer fees payable: debiti verso enti settore specifico
  44. Employees: average full-time equivalents (U.L.A.), of whom 38.33 players
  45. Employees: average full-time equivalents (U.L.A.), of whom 31.67 players
  46. Employees: average full-time equivalents (U.L.A.), of whom 36.50 players
  47. Employees: average full-time equivalents (U.L.A.), of whom 35.08 players

2024-25: Source: S.S.C. Napoli S.p.A.2023-24: Source: S.S.C. Napoli S.p.A.2022-23: Source: S.S.C. Napoli S.p.A.2021-22: Source: S.S.C. Napoli S.p.A.2020-21: Source: S.S.C. Napoli S.p.A.

League figures, wage bills, budgets and public money 1 records
Public money, season or yearTotalRecords
2023€507kawarded1
  • 2 April 2023€507kawarded 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.. Source: Presidenza del Consiglio dei Ministri – Dipartimento per lo Sport

Where Napoli has played

116-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-271Serie A
  2. 2025-261Serie A
  3. 2024-251Serie A, champions
  4. 2023-241Serie A
  5. 2022-231Serie A, champions
  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 (Q2641).

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