Flamengo’s accounts show player transfer receivables and payables
The September 30 figures distinguish money owed to the club, outstanding contracts and adjusted liabilities.
Player transfers are not always settled when a contract is signed. Flamengo’s third-quarter 2026 accounts list about R$158.6 million due from five major player sales and R$634.0 million in outstanding contractual amounts by player, both as of September 30.
The listed receivables are Wesley’s move to Roma (R$43.644 million), Ryan to Shakhtar Donetsk (R$41.866 million), Wallace Yan to Red Bull Bragantino (R$30.391 million), Carlos Alcaraz to Everton (R$26.497 million) and Matheus Gonçalves to Al-Ahli (R$16.248 million). These are balances on the reporting date, not the transfers’ full fees.
On the payables side, R$633.985 million represents outstanding contract amounts by player, including signing fees and before present-value adjustment. Ten players account for R$500.362 million of that total. The same note lists an adjusted accounting balance of R$581.838 million for player-transfer liabilities.
Receivables and payables use different measurement bases, so subtracting these totals does not produce a precise net balance. The figures are a September 30 snapshot; later payments and exchange-rate changes can affect them.
