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38°44′ N 8°51′ W

Sporting CP B

Tier 2Liga Portugal 2Lisboa, PortugalOn the globe

Reserve side of Sporting CP

Ground
Estádio Aurélio Pereira1,180 seats
Full name
Sporting Clube de Portugal B

Who owns Sporting CP B

Second team of Sporting CP, entered by Sporting CP's sports company ("Sporting Cp, Sad").

Members in control, investors hold a stake

As of October 2026Medium confidenceSources: Federação Portuguesa de Futebol, Federação Portuguesa de Futebol

From the pitch to the top

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

Fields the first teamSporting Clube de Portugal - Futebol, SADSAD (sports public limited company), Portugal, NIPC 503994499

The club’s members’ association is Sporting Clube de Portugal.

Sporting B’s finances

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

Revenue€137.3m2025-26
Staff costs€95.1m2025-26
Net result€28.1m2025-26
Equity
€69.0m
accounts, 2025-26

The accounts

Sporting Clube de Portugal - Futebol, SAD, the entity that fields the team · 2021-22 to 2025-26

Line2025-26Tier 1 · audited2024-25Tier 1 · audited2023-24Tier 1 · audited2022-23Tier 1 · audited2021-22Tier 1 · audited
Profit and loss
Revenue€137.3m1€148.1m1€103.2m2€125.1m3€122.7m4
TV money€31.2m5€29.5m6€29.9m7€28.4m5€26.6m5
UEFA money€80.3m8€49.4m9€12.2m10€38.9m11€45.9m12
Matchday€2.97m13€24.2m14€20.1m15€19.6m15€17.2m16
Sponsorship€11.6m17€19.1m18€16.9m18€16.8m18€17.2m19
Commercial€4.88m20€17.3m21€14.1m22€8.36m22€7.68m22
Player sales€112.3m23€116.8m24€143.5m25€96.9m26€59.3m27
Staff costs€95.1m€87.7m€90.3m€76.5m€67.1m
Other operating costs€40.5m€48.2m€41.9m€35.9m€29.9m
Player amortisation€55.8m28€50.2m28€40.7m€38.6m€26.0m
Other depreciation€3.02m29€7.24m29€5.53m€5.41m€5.34m
Operating result€33.6m€45.4m€14.5m€40.5m€35.7m
Financial result−€7.00m−€25.2m−€2.13m−€14.9m−€10.7m
Result before tax€26.6m€20.2m€12.4m€25.6m€25.1m
Income tax−€1.52m30€163k€330k€421k€46k
Net result€28.1m€20.0m€12.1m€25.2m€25.0m
Balance sheet
Total assets€460.2m€420.7m€374.4m€317.9m€320.1m
Non-current assets€330.2m€317.8m€281.1m€249.6m€257.2m
Player registrations (book value)€236.6m31€137.7m31€108.4m€99.1m€94.2m
Property and equipment€6.09m€29.9m€16.2m€8.48m€7.78m
Current assets€130.0m€102.9m€93.3m€68.3m€62.9m
Cash€11.6m32€15.6m€7.01m€8.63m€4.89m
Equity€69.0m€40.9m€21.0m€8.90m−€16.3m
Share capital€202.0m€202.0m€202.0m33€150.6m€67.0m
Liabilities€391.3m€379.8m€353.4m€309.0m€336.4m
Non-current liabilities€217.0m€214.7m€177.2m€162.3m€181.1m
Current liabilities€174.3m€165.1m€176.2m€146.7m€155.3m
Provisions€1.38m34€3.35m34€2.61m€5.31m€7.14m
Financial debt€90.3m35€148.9m36€150.3m37€138.3m38€158.5m39
Tax and social security debt€3.94m40€4.64m€3.42m€3.67m€3.20m
Cash flow
Cash from operations−€14.7m−€30.4m−€92.2m−€41.8m−€55.5m
Cash from investing€73.2m41€28.1m€49.8m€58.4m€313k
Cash from financing−€62.4m€10.9m€40.8m−€12.9m€50.4m
Net change in cash−€3.95m€8.57m−€1.63m€3.75m−€4.76m
Money from owners
Owner contributions€600k42€675k42€750k42€750k43€750k44
Notes on 44 figures, in the accounts’ own words
  1. Revenue: Rendimentos e ganhos operacionais sem transacções do plantel
  2. Revenue: Rendimentos e ganhos operacionais sem transacções com jogadores: sales and services €85,773k and other income €17,379k
  3. Revenue: Rendimentos e ganhos operacionais sem transacções com jogadores: sales and services €77,454k and other income €47,682k
  4. Revenue: Rendimentos e ganhos operacionais sem transacções com jogadores: sales and services €72,744k and other income €49,915k
  5. TV money: Direitos televisivos (note 2)
  6. TV money: Direitos televisivos (note 2): national competitions €28,800k
  7. TV money: Direitos televisivos (note 2), incl. the Europa League market pool €1,649k
  8. UEFA money: Competições UEFA (note 2): Champions League performance, league-phase participation and value-pillar payments
  9. UEFA money: Competições UEFA (note 2)
  10. UEFA money: Participação nas competições europeias, in other income (note 3); the market pool in TV rights apart
  11. UEFA money: Participação nas competições europeias, in other income (note 3)
  12. UEFA money: Participação nas competições europeias, in other income (note 3): Champions League group stage and last 16
  13. Matchday: Rendimentos de jogos (note 2), to the September 2025 transfer
  14. Matchday: Rendimentos de jogos (note 2)
  15. Matchday: Bilheteira e bilhetes de época (note 2)
  16. Matchday: Bilheteira e bilhetes de época (note 2, whose text layer is doubled; the 2022/2023 report's comparative agrees)
  17. Sponsorship: Patrocínios e Publicidade (note 2), to the September 2025 transfer
  18. Sponsorship: Patrocínios e Publicidade (note 2)
  19. Sponsorship: Patrocínios e Publicidade (note 2, whose text layer is doubled; the 2022/2023 report's comparative agrees)
  20. Commercial: Merchandising (note 2), to the September 2025 transfer
  21. Commercial: Merchandising (note 2)
  22. Commercial: Vendas: merchandising (note 2)
  23. Player sales: Rendimentos com transacções do plantel; transfer costs €16,750k apart
  24. Player sales: Rendimentos com transacções do plantel; transfer costs €14,615k apart (net €102,215k)
  25. Player sales: Rendimentos com transações com jogadores; transfer costs €44,245k apart. The 2024-25 report restates the presentation (€144,207k)
  26. Player sales: Rendimentos com transações com jogadores; transfer costs €11,857k apart
  27. Player sales: Rendimentos com transações com jogadores; transfer costs €9,501k apart
  28. Player amortisation: Amortizações e perdas de imparidade do plantel
  29. Other depreciation: Depreciações e amortizações excluindo plantel
  30. Income tax: A tax credit
  31. Player registrations (book value): Activos intangíveis – valor do plantel
  32. Cash: Caixa e equivalentes de caixa
  33. Share capital: After the conversion of VMOCs (€51,418k of new capital)
  34. Provisions: Provisões, non-current
  35. Financial debt: Financiamentos obtidos: €89,230k non-current and €1,066k current; lease liabilities apart
  36. Financial debt: Financiamentos obtidos: €123,577k non-current and €25,347k current
  37. Financial debt: Financiamentos obtidos: €108,531k non-current and €41,733k current
  38. Financial debt: Financiamentos obtidos: €78,243k non-current and €60,010k current
  39. Financial debt: Financiamentos obtidos: €101,822k non-current and €56,645k current
  40. Tax and social security debt: Estado e outros entes públicos (liabilities)
  41. Cash from investing: Incl. €99,881k received from group companies
  42. Owner contributions: Prestações acessórias
  43. Owner contributions: Prestações acessórias; €47,900k of compulsorily convertible securities (VMOCs) also in equity
  44. Owner contributions: Prestações acessórias; €127,925k of VMOCs also in equity

2025-26: Source: Sporting Clube de Portugal - Futebol, SAD2024-25: Source: Sporting Clube de Portugal - Futebol, SAD2023-24: Source: Sporting Clube de Portugal - Futebol, SAD2022-23: Source: Sporting Clube de Portugal - Futebol, SAD2021-22: Sources: Sporting Clube de Portugal - Futebol, SAD, Sporting Clube de Portugal - Futebol, SAD

Where Sporting B has played

2316-1720-2122-2324-2526-27
Season by season
  1. 2026-272Liga Portugal 2
  2. 2025-262Liga Portugal 2
  3. 2024-253Liga 3, Série B, promoted
  4. 2023-243Liga 3, Série B
  5. 2022-233Liga 3, Série B
  6. 2021-223Liga 3, Zona Sul
  7. 2020-213Campeonato de Portugal, Série G, promoted
  8. 2017-182Liga Portugal 2, relegated
  9. 2016-172Liga Portugal 2
Sources11

Also on Wikidata (Q3494112).

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