Football : Who has the most profit and loss?

The summer transfer market in Europe has not been closed. But so far, AC Milan already has a strong sign as the most extravagant club shopping players in the transfer market this summer.
Not only that, the team nicknamed the Rossoneri was also potentially suffered huge losses because there is no balance in the balance of purchases and sales of players. The following list as quoted from Transfermarkt, Monday (07/17/2017):

NB :
Expense Team (Purchase player) - ET
Income (selling player) - I
Balance - B

1 AC Milan
ET : £ 161.08 million
I : £ 6.80 million
B : - £ 181.50 million

2 Manchester City
ET : £ 130.05 million
I : £ 28.99 million
B : - £ 118.90 million

3 Manchester United
ET : £ 101.75 million
I : £ 7.23 million
B : - £ 111.20 million

4 Bayern Munich
ET : £ 85.43 million
I : £ 21.29 million
B : - £ 75.45 million

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