Yellow values are imputed placeholders, not data.Every yellow cell, number, bar or list item — on every tab — stands in for data the SFI files do not carry (forecasts, EBITDA-type lines, balance sheet, cash flow, ownership residuals, key people, news). Values rendered like this come from the data files listed under .Champagne values marked “est” are estimates, not audited figures. Every wage figure on the board — club wage bills and player wages alike — is Capology's per-player first-team gross summed per club-season: it runs below the audited bill (Man Utd 2022/23: €267m estimated against ~€380m audited), so it is shown as an estimate rather than as hard data.Player values shown are Transfermarkt market values — market prices, not SFI valuations. Where an SFI series is shown — the latent value, the expected mark, the 80% band and the lead on the Squad tab, and the Σ SFI figures built from them — it is provisional and anchored on those same marks, and is tagged prov.
Club valuations are provisional. Enterprise value, μ(C), C and every figure derived from them are outputs of a club valuation model that is not yet complete — yellow regardless of the revenue beneath them. Deal prices in Comparables and Transactions are data.
Disclaimer hidden — yellow = imputed placeholder, champagne “est” = modelled, player values are Transfermarkt marks, club EVs are a provisional model.