The player payout should not only considered. The franchise also earns money through ticket sales, sponsership, momerabilia etc. which can't be calculated summarily. One way to account that can be to calculate the total payout from the franchise. Payout for Franchise ownership Payout to players Ground rent & other groud related expenses etc. From the earning reduce the all the expenses Then the amount ( looks like the amount will be negetive for this season) is to be considered as profit/ loss for franchise. That can then be compared with the player payout.