Ah - I see on the PC City at the bottom. On my iPad the list doesn't scroll and the bottom two clubs don't appear. To answer my question, QPR aren't there because they weren't in the Prem that season.
I don't believe I was being defensive about Chelsea. I was questioning why Chelsea are so *high* on the list. Chelsea have been more cashflow and profit negative in recent years than anyone but City and yet they appear just below Arsenal who we are told have wonderful finances. And so I don't understand what those figures are. Can you explain Chelsea's position as not being second from bottom?
But still, my central point remains. Profitability and cashflow and solvency are different things. The list is not about solvency.