It's not based on profit, just income.
Wyness was trundled out by the Today programme on Radio 4 this morning, as na expert?!!

When asked if it was a mistake for Utd to sell Beckham to Real, he replied that on these figures it was. Hmmmm, so if that is true, then it must have been a fucking disaster for you to sell Rooney to Utd you tit.
Of course, in reality if the players won't sign a new contract you're screwed anyway. Some expert.