I saw an article in the summer which i will try and find, but there was an argument on whether improvements to the ground to comply with the Premier League standards should be included or not (Everton managed to dodge a charge regarding payments to the new stadium development), but SwissRamble notes they lost the most in league one during 22/23 (Derby included £20m of purchased goodwill which technically put them at the top of the pile) and last year saw more losses which were reasonably hefty.