Everton believe the total cost of Coronavirus to the club could rise to as much as £220m.
The club has already attributed losses of £170m to Covid-19, pointing to its impact on issues including matchday revenues and the transfer market. Club bosses said the consequences are still being felt and suggested a further £50m may end up being lost through the pandemic.
Everton revealed a loss of £120.9m for the 2020/21 season as its accounts were released on Tuesday evening. The club linked £103m of losses to Covid-19, a stark increase on the £67m cost it said the club had endured through the global health crisis across the 2019/20 period.
