Lol! Sorry!
Actually I neither have the will nor the brains for it as it makes my head hurt. So quick calcs which will undoubtedly be completely wrong as there's loads of complexity but...
Actual loss before tax in 20/21 was £33m but with the effects of COVID taken into account that was probably closer to zero (£36m for COVID was estimated for that season but the stuff around COVID is complex). I don't know the adjustments but if we then use the figures to try to guesstimate for 2021/22:
Turnover in 2020/21 was £226m, if we take off payments deferred from the previous season and add back in the estimated lost gate receipts & TV money etc. then it's about £229m
The other major item on that side of the P&L was related to player sales - primarily Chilwell - which added £44m to the coffers (I think for purchases P&L effect is amortisation as the player becomes an intangible asset)
So looking at 2021/22 in respect of the above & taking some guesses:
- 8th placed finish as opposed to 5th = reduction of £5m
- No major player sale = reduction of £44m
- In Europe longer increases UEFA payout = increase of £4m
- Increase in Gate Receipts due to additional European games = increase of £3m
So on those figures that's a reduction in income of £42m for last year on previous which if the assumptions about COVID were correct & costs had remained roughly the same (they wouldn't have of course, for a start 20/21 included deferred bonuses from the previous season so might actually be less) would be the loss for the year.
For 2022/23 then if we were to assume costs were to stay the same (they won't) and you then remove another £13m-£20m from turnover due to the lack of European football and the knowledge that any finish below 8th place in the PL will also see a reduction in turnover (and who knows what could happen in the cups) you can see how without selling a player we would be getting very close to our £105m loss over 3 season limit.
But there's loads of stuff missing from the above and it is really just guesswork, just trying to illustrate the impact of events given current costs.