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40°39′ N 14°49′ E

Salernitana

Tier 3Serie C, Girone CSalerno, Campania, ItalyOn the globe

Founded
1919
Ground
Stadio Arechi37,245 seats · opened 1990
Full name
Unione Sportiva Salernitana 1919
Website
salernitana.it

Who owns Salernitana

Salernitana is controlled by Danilo Iervolino, through Salerno Coast Investment S.r.l.

Owned by investorsOwner based at home: Italy

From the pitch to the top

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

Fields the first teamU.S. Salernitana 1919Company, Italy, Codice fiscale 04954470656
  • Stake not knowncontrols
    Salerno Coast Investment S.r.l.S.r.l. (limited company), ItalyFigure as of October 2026Named as owner ('Proprietario') by the it.wikipedia infobox; no primary or press source read for the stake.Low confidenceSource: Wikipedia (it)
    What the source says
    Salerno Coast Investment S.r.l.
    • Stake not knowncontrols
      Danilo IervolinoPerson, ItalySince January 2022, figure as of 16 April 2026Through IDI S.r.l.Calcio e Finanza on the 2024 accounts; still owner when the preliminary sale to Rufini stalled in April 2026. The vehicles (Salerno Coast Investment, IDI) rest on it.wikipedia.Medium confidenceSources: Calcio e Finanza, TuttoC.com
      What the source says
      sotto la gestione della proprietà legata a Danilo Iervolino

Changes of control

  1. March 2026

    A buyer took control from Danilo Iervolino, announced.

    A preliminary sale contract with a group led by Rufini was signed in March 2026, with guarantees due by 20 April; no completion was found by October 2026.

    Medium confidenceSource: TuttoC.com

    What the source says
    come previsto nel contratto preliminare di vendita

Salernitana’s finances

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

Against its tier

Salernitana's revenue of €52.9m is the 16th highest of the 19 Serie A clubs with published accounts

In 2023-24 it spent €1.00 on staff for every €1 of revenue; the typical Serie A club spent €0.69.

  • Salernitana
  • 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. Salernitana: Value of production €63.2m − reported player trading €10.3m = €52.9m (calculated). Deduction: plusvalenze (gains on disposal). The scales are logarithmic.

Revenue€63.2m2023-24
Staff costs€53.0m2023-24
Net result−€41.4m2023-24
Contracted pay€10.7m2025-26, contracted
Equity
€461k
accounts, 2023-24
Public money
€166k
awarded, 2023, 1 records

The accounts

U.S. Salernitana 1919, the entity that fields the team · 2020-21 to 2023-24

2023-24Tier 1 · from filed accounts2022-23Tier 1 · from filed accounts2021-22Tier 1 · audited2020-21Tier 2
Profit and loss
Value of production€63.2m1€70.9m1——
Revenue——€46.1m2€14.0m3
TV money€32.3m€33.8m€28.4m4€2.10m5
League and federation distributions———€5.23m6
Matchday€7.10m€8.50m€6.88m7€3,7188
Sponsorship——€5.01m9€980k10
Commercial€8.60m11€7.60m11€579k12—
Other revenue€4.90m€6.40m€4.73m13—
Player sales€10.3m14€14.6m15€193k16€11.9m17
Staff costs€53.0m€63.7m€44.8m€20.1m
Wage bill——€42.0m18€18.1m18
Players' wages€34.9m19€44.5m20——
Player amortisation€21.4m€13.8m€5.37m21—
Total spending€102.1m22€106.4m22€59.0m23€24.4m23
Operating result−€38.9m−€35.6m−€19.9m24−€570k24
Financial result——−€167k25−€179k
Result before tax−€42.4m26−€36.8m26−€20.1m−€750k
Income tax——−€3.29m27€861k28
Net result−€41.4m29−€29.6m−€16.8m−€1.61m
Balance sheet
Total assets——€63.1m€32.3m
Non-current assets——€40.3m30€13.1m31
Player registrations (book value)——€26.8m32€2.35m32
Current assets——€22.3m33€19.2m33
Transfer fees receivable——€8.42m34—
Cash—€5.40m€7.22m35€99.9k
Equity€461k36€12.4m€3.56m€201k
Share capital——€10k€10k
Liabilities€98.9m37€86.7m37€59.5m38—
Non-current liabilities——€2.20m—
Current liabilities——€57.3m—
Tax and social security debt——€20.5m39—
Transfer fees payable——€10.5m40—
Cash flow
Cash from operations——€25.8m41−€1.65m41
Cash from investing——−€30.8m−€1.77m
Cash from financing——€12.1m€3.32m
Net change in cash——€7.11m42−€97.7k
Money from owners
Owner contributions€30.0m43€37.5m44€20.0m45—
Notes on 45 figures, in the accounts’ own words
  1. Value of production: ricavi (fatturato), including player trading; Calcio e Finanza's headline figure, which includes player-sale gains (it equals the value of production wherever the club's filed accounts allow the check)
  2. Revenue: totale ricavi (IFRS): excludes gains on player disposals, includes loan and other player income (€331,924)
  3. Revenue: totale ricavi (IFRS): excludes gains on player disposals
  4. TV money: diritti audiovisivi e proventi media
  5. TV money: diritti audiovisivi e proventi media, from the league (LNP)
  6. League and federation distributions: contributi in conto esercizio, within other revenue
  7. Matchday: ricavi da gare: home gates and season tickets (€711,287)
  8. Matchday: ricavi da gare (matches behind closed doors)
  9. Sponsorship: sponsorizzazioni; advertising (€153,927) is separate
  10. Sponsorship: sponsorizzazioni; advertising (€2,286,935) is separate
  11. Commercial: sponsorship, commercial and royalties
  12. Commercial: ricavi da merchandising
  13. Other revenue: altri ricavi
  14. Player sales: plusvalenze (gains on disposal)
  15. Player sales: gross income from players' registrations, of which €14.4m gains on disposals
  16. Player sales: plusvalenze: gains on disposal of players' registrations (net of losses: €192,882); read from the page image
  17. Player sales: plusvalenze: gains on disposal of players' registrations
  18. Wage bill: salari e stipendi
  19. Players' wages: players' pay
  20. Players' wages: players' pay (44,6 in the next year's article)
  21. Player amortisation: from the cash-flow statement
  22. Total spending: total costs
  23. Total spending: totale costi operativi (IFRS): excludes amortisation, write-downs, provisions and player-trading results
  24. Operating result: risultato operativo
  25. Financial result: oneri finanziari netti e differenze cambio
  26. Result before tax: printed as 'circa'
  27. Income tax: a net tax credit, summed: current taxes (1,285,966) and prepaid taxes 4,571,514, as printed
  28. Income tax: summed: current taxes (955,844) and prepaid taxes 94,973, as printed
  29. Net result: printed as '41,4,6 milioni' in the text, 41 in the headline
  30. Non-current assets: attività non correnti
  31. Non-current assets: attività non correnti; the OCR text misreads it as 19.079.098, and non-current plus current assets equal total assets only with 13,079,098; read from the page image
  32. Player registrations (book value): diritti pluriennali prestazioni tesserati
  33. Current assets: attività correnti
  34. Transfer fees receivable: summed: crediti verso enti settore specifico non-current €7,495,202 + current €926,014
  35. Cash: disponibilità liquide in the balance sheet; read from the page image
  36. Equity: printed as 'circa 461mila'
  37. Liabilities: debiti (debts only)
  38. Liabilities: summed: passività non correnti €2,195,095 + correnti €57,337,501
  39. Tax and social security debt: summed: debiti tributari €16,456,460 + tributari per imposte correnti €1,285,200 + social security €2,792,724
  40. Transfer fees payable: summed: debiti verso enti settore specifico non-current €442,000 + current €10,040,599
  41. Cash from operations: flusso di cassa della gestione corrente (E)
  42. Net change in cash: read from the page image
  43. Owner contributions: paid in by the owner during 2023-24, printed as 'circa'
  44. Owner contributions: paid in by the owner during 2022-23, printed as 'circa'
  45. Owner contributions: apporti di capitale in the cash-flow statement (capital increase in the equity table)

2023-24: Source: Calcio e Finanza2022-23: Source: Calcio e Finanza2021-22: Source: U.S. Salernitana 1919 S.r.l.2020-21: Source: U.S. Salernitana 1919 S.r.l.

League figures, wage bills, budgets and public money 4 records
SeasonTierContracted paySource
2025-263€10.7mcontractedSource: Calcio e Finanza
2024-252€20.5mcontractedSource: Calcio e Finanza
Public money, season or yearTotalRecords
2023€166kawarded1
2022€112kpaid1
  • 2 April 2023€166kawarded 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
  • 28 October 2022€112kpaid from Presidenza del Consiglio dei Ministri – Dipartimento per lo Sport: Refund of COVID-19 health, sanitising and testing costs to sports clubs ('contributo per le spese di sanificazione', DPCM 16 settembre 2021), list of clubs affiliated to FIGC Professionisti; matched to the club's operator by tax code.. Source: Presidenza del Consiglio dei Ministri – Dipartimento per lo Sport

Where Salernitana has played

12316-1718-1920-2122-2324-2526-27
Season by season
  1. 2026-273Serie C, Girone C
  2. 2025-263Serie C, Girone C
  3. 2024-252Serie B, relegated
  4. 2023-241Serie A, relegated
  5. 2022-231Serie A
  6. 2021-221Serie A
  7. 2020-212Serie B, promoted
  8. 2019-202Serie B
  9. 2018-192Serie B
  10. 2017-182Serie B
  11. 2016-172Serie B

Not yet established

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

  • Which legal entity fields the teamSalernitana's legal form is not printed on its footer.
  • The terms of a dealNo price, capital, debt, ask or offer figure found for it-salernitana-2026-rufini: not in its own sources, nor in the TuttoC price-slug scan or Calcio e Finanza's deal articles.
Sources9

Also on Wikidata (Q847587).

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