In the context of Covid-19, I have previously drawn attention to the importance of relegation and promotion for the financial health of clubs (here). The impact of the pandemic on football more generally is very well explained and illustrated in the latest DFML. The early pages of the report are devoted to explaining to the reader the complications introduced to the revenues by the pandemic. It is an excellent overview and well worth reading.
There is the usual range of data in the DFML. Revenues are decomposed into Matchday, Broadcast, and Commercial. Below is a picture that illustrates the impact of the pandemic on the larger Premier League clubs. Not surprisingly, matchday revenues declined for all seven clubs as fans were absent from stadia for a significant proportion of the season. Broadcast revenue declined for six of the seven clubs. The one bright spot was commercial revenues. Commerical revenues improved for six of the seven clubs.
Many of these changes will continue into the next DFML.