Players costing £592 million were sold for £203 million, although accounting rules mean that generated a profit of £63 million.
After the first full year under the ownership of Todd Boehly’s Clearlake Capital consortium, the total cost of the squad was over £1 billion.
Certain costs, like investment in youth and women’s teams can be deducted, but Chelsea are likely to need to sell more players by the 30th June in order to remain within the rules.