Does anyone know how many season tickets we've sold this season, and if so how it compares to the last two seasons?

I think I am about to join the Conspiracy theorists. As we all know Mr Sutherland is a very astute businessman whose specialist subject is accountancy. I don't doubt for one moment that Mr Sutherland at the beginning of each season does his own Breakeven Analysis assessing the number of season tickets, gate tickets, advertising board, corporate tickets etc we have to sell in order to breakeven.

Now I can only make an assertion here but I think we are suffering from the law of diminishing returns were the club are applying the same amount of effort in terms as resources as in previous seasons but for less in return. I feel that Mr Sutherland may have carried out a brutal financial assesment on the club and concluded we are never going to be anything more than a 1st Division Club.

Accountants like to play it safe and stay within their comfort zone, and maybe the financial demands of the SPL is making him feel rather uncomfortable. So rather than look for ways in which to increase revenues and expand the business (club), which invariably will carry risks (speculate to accumulate), he plays it safe by taking us down to a level were he thinks we can comfortably operate financially.

I hope I am so way of the mark.

You'll be pleased to hear that you are. I'm not sure if any 1st Division teams comfortably operate financially. Where money is concerned there's only one place to be.

You'll be pleased to hear that you are. I'm not sure if any 1st Division teams comfortably operate financially. Where money is concerned there's only one place to be.

I agree entirely. Whatever the conspiracy may be it's not that !

I'm not convinced he's so far off the mark.

The reasoning might not be too accurate, but I think there's an almost definite desire on the part of those running the club to be slashing the outgoings dramatically, and whilst relegation may not be the desire, it does seem to be an acceptable risk.

I'm not convinced he's so far off the mark.

The reasoning might not be too accurate, but I think there's an almost definite desire on the part of those running the club to be slashing the outgoings dramatically, and whilst relegation may not be the desire, it does seem to be an acceptable risk.

Every business takes risks but they operate a policy on risk management. Prudent risk taking is good for any business but at the moment we seem to have an issue at board level. I fear IHE has hit the nail on the head with his conspiracy theory.