Voila un article qui résume un peu tout au niveau financier:
Man Utd sees profits slide by 30%
A poor performance on the pitch has hit profits
Manchester United has seen its full year pre-tax profits slide to £27.9m ( $44.6m) from £39.3m the previous year.
The club also warned media revenues could fall by around £14m this year, partly because of its third place finish in the Premiership last season.
Its weaker performance on the pitch, as well as its purchase of three new players - including Wayne Rooney - also dented the bottom line.
Shares in the club finished the day down 7.5 pence, or 2.9%, at 253.5p.
But it was not all bad news for the club.
We are happy with our results. They show the resilience of our financial performance
David Gill, Manchester United
Check United´s share price
United said its operating profits rose 6% on the year to £58.3m.
The figure, which does not take into account the depreciating value of players, was up on last year´s £55.1m.
Media money
" We are determined for Manchester United to be the best on and off the field," chief executive David Gill said.
" Despite the expected fall in media revenues in this current year, our long-term strategic planning will ensure that we continue to grow as both a business and football club."
The group said the anticipated decline in media revenues partly reflected the Premiership´s new three-year television contracts.
Media revenue from the Premier League is expected to fall by £8m while Uefa Champion´s League cash will fall by £6m.
Experts had expected the club´s pre-tax profits to dip in the wake of a poor performance last year, which saw United pick up just the FA Cup.
SCORING WITH TRANSFERS
How Manchester United - and player agents - fared as they played the transfer market
At-a-glance
" Revenues for media were okay this year but going forward they will be reduced quite substantially," Neil Harding of stockbroker Brewin Dolphin said.
" £14m less from TV over the next 12 months will need some replacing," he added.
The high profile transfers of Wayne Rooney, Gabriel Heinze and Alan Smith were also expected to hit the group´s finances.
Rooney, 18, was signed up from Premiership rivals Everton in August in a £27m deal.
In its statement, the club admitted that its battle with Newcastle United for the signing striker had forced it to snap up the striker sooner than planned.
As a result, United said it had " now spent next summer´s transfer budget".
" There´s no doubt that the purchase of Wayne Rooney has taken up the budget for the next two transfer windows and the manager has been made aware that only if he makes sales will funds be made available," Mr Harding added.
Transfer transparency
United also revealed that it had paid a total of £5.5m to footballers´ agents involved in player transfers over the past 12 months.
It´s an attractive stock, but not at this level
Andrew Lee, Dresdner Kleinwort Wasserstein
Selling Manchester United to fans
The move came in response to questions over corporate governance put to the board earlier this year by the club´s largest shareholders, Irish racehorse owners John Magnier and JP McManus.
" People question how much we pay to agents but that is because most clubs don´t disclose those specific figures," the club´s finance director Nick Humby said.
" We are confident our payments are in line with others but after the issue was raised at our ( annual general meeting) last year we felt it was necessary to be more transparent and open."
Meanwhile, with less cash coming in from TV, players could prove to be a further headache in coming months.
The club has said it expects wage costs to breach its limit of 50% of turnover in the coming year, compared to 45% for the year to July.
Andrew Lee, analyst at Dresdner Kleinwort Wasserstein said the results were in line with forecasts but worries - particularly over rising player costs and transfer spending - were beginning to creep in.
" It´s an attractive stock, but not at this level," he told the Reuters news agency.
The club also said turnover for the year to 31 July fell to £169m, down from £173m in 2002/2003 .
Growth plans
The club recently signed a new four year deal with sponsor Vodafone for £36m, and plans to expand its Old Trafford ground - boosting capacity and ticket receipts.
United has applied for planning permission to extend the ground by a further 7,800 seats taking it to a total of 75,600 by the start of the 2006/07 season.
The move is sure to boost the club´s matchday revenues which hit £2m a game over the past year - a 17% increase on the 12 previous months - with all 25 matches sold out.
But if investors were hoping to be enlightened about takeover speculation surrounding the group they were disappointed.
Rumours of a possible takeover heightened as US sports tycoon Malcolm Glazer raised his stake in the club to 19.17% in June, closing the gap on Mr Magnier and Mr McManus´ 28.9% share.
United refused to comment on rumours circulating about its future, saying only that it would be discussing its results and strategy with the two parties.
il a les boules alors y cherche des escuses