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
- Website
- sscnapoli.it
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.
- Stake not knowncontrolsFilmauro S.r.l.Since 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 knowncontrolsAurelio De LaurentiisFigure 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
- 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
| Line | 2024-25Tier 1 · audited | 2023-24Tier 1 · audited | 2022-23Tier 1 · audited | 2021-22Tier 1 · audited | 2020-21Tier 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 | |||||
| Employees | 159.2944 | 149.8845 | 125.646 | 113.4944 | 110.4747 |
Notes on 47 figures, in the accounts’ own words
- TV money: proventi da cessione diritti radiotelevisivi, including €3,938,244 of UEFA competition TV money
- TV money: proventi da cessione diritti radiotelevisivi, including €70,129,386 of UEFA competition TV money
- TV money: proventi da cessione diritti radiotelevisivi, including €76,673,000 of UEFA competition TV money
- TV money: proventi da cessione diritti radiotelevisivi, including UEFA Europa League money
- TV money: proventi da cessione diritti radiotelevisivi, including UEFA money
- Matchday: ricavi delle vendite e delle prestazioni: home gates and season tickets
- Matchday: ricavi delle vendite e delle prestazioni: gates and season tickets
- Matchday: ricavi delle vendite e delle prestazioni (matches behind closed doors)
- Sponsorship: proventi da sponsorizzazioni
- Commercial: proventi commerciali e royalties (merchandising, licensing)
- Commercial: proventi commerciali e royalties
- Other revenue: altri ricavi e proventi diversi, including fees for players loaned out
- Other revenue: altri ricavi e proventi diversi
- Other revenue: altri ricavi e proventi diversi, including €8,656,540 of fees for players loaned out
- Player sales: plusvalenze: gains on disposal of players' registrations; loan fees are in other revenue
- Player sales: plusvalenze: gains on disposal of players' registrations
- Wage bill: salari e stipendi
- Players' wages: summed: players' contractual pay €100,437,597 + performance-related pay €6,206,871
- Players' wages: summed: players' contractual pay €94,241,641 + performance-related pay €455,989
- Players' wages: summed: players' contractual pay €89,733,513 + performance-related pay €4,034,984
- Players' wages: summed: players' contractual pay €109,690,271 + performance-related pay €3,588,172
- Players' wages: summed: players' contractual pay €134,732,022 + performance-related pay €6,018,133
- Player amortisation: ammortamento diritti pluriennali prestazioni calciatori
- Total spending: totale costi della produzione, including amortisation
- Income tax: net of €14,574,172 of income from the Filmauro tax consolidation
- Income tax: a net tax credit (income from the Filmauro tax consolidation and deferred taxes)
- Income tax: a net tax credit
- Transfer fees receivable: crediti verso enti settore specifico: due from Italian and foreign clubs for transfers
- Transfer fees receivable: crediti verso enti settore specifico
- Liabilities: summed: fondi €45,549,357 + TFR €920,598 + debiti €299,671,966 + ratei e risconti €2,438
- Liabilities: summed: fondi €38,922,603 + TFR €847,808 + debiti €242,518,335 + ratei e risconti €3,737
- Liabilities: summed: fondi €35,685,603 + TFR €778,735 + debiti €263,480,945 + ratei e risconti €5,340
- Liabilities: summed: fondi €26,685,391 + TFR €693,038 + debiti €258,967,135 + ratei e risconti €5,340
- Liabilities: summed: fondi €16,591,549 + TFR €620,418 + debiti €254,730,822 + ratei e risconti €5,576,474
- Provisions: fondi per rischi e oneri, of which €43,920,897 for deferred taxes
- Financial debt: debiti verso banche
- Tax and social security debt: summed: debiti tributari €16,791,371 + debiti previdenziali €714,430
- Tax and social security debt: summed: debiti tributari €21,767,950 + debiti previdenziali €539,237
- Tax and social security debt: summed: debiti tributari €32,268,977 + debiti previdenziali €567,435
- Tax and social security debt: summed: debiti tributari €44,824,575 + debiti previdenziali €3,126,865
- Tax and social security debt: summed: debiti tributari €46,894,959 + debiti previdenziali €2,111,896
- Transfer fees payable: debiti verso enti settore specifico: due to Italian and foreign clubs for transfers
- Transfer fees payable: debiti verso enti settore specifico
- Employees: average full-time equivalents (U.L.A.), of whom 38.33 players
- Employees: average full-time equivalents (U.L.A.), of whom 31.67 players
- Employees: average full-time equivalents (U.L.A.), of whom 36.50 players
- 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 year | Total | Records |
|---|---|---|
| 2023 | €507kawarded | 1 |
- 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
Sources8
- Il sito ufficiale di SSC Napoli (footer) SSC Napoli, Club, October 2026. Checked 3 October 2026.
- Comunicato Ufficiale n. 39: Serie A Enilive 2026/27, 12ª giornata Lega Serie A, League, 25 September 2026. Checked 3 October 2026.
- Il Napoli vale l’87% del fatturato della FilmAuro Calcio e Finanza, News, 13 February 2019. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Wikidata Wikidata, Wikipedia / Wikidata. Checked 3 October 2026.
- Società Sportiva Calcio Napoli Wikipedia (it), Wikipedia / Wikidata. Checked 3 October 2026.
- Stadio Diego Armando Maradona (Napoli) Wikipedia (it), Wikipedia / Wikidata. Checked 3 October 2026.
- Serie A 2026-2027 Wikipedia (it), Wikipedia / Wikidata. Checked 3 October 2026.
Also on Wikidata (Q2641).
