Dejphon Chansiri shown size of task facing Sheffield Wednesday if owner's target is to be met

Few would argue Sheffield Wednesday have made progress on the pitch this season. Darren Moore has steadied the ship, guiding the Owls into the League One play-offs.

The fans are firmly back onside. There is a positive vibe around S6 again.

Moore has restored pride and given them a shot at promotion back to the Championship. Sunderland are the team standing in the way between Wednesday and a first Wembley appearance in six years. A monumental two-legged semi-final lies ahead, with the first meeting due to take place on Friday at a near sold-out Stadium of Light.

Read more: Sheffield Wednesday need to repeat formula Sunderland have never had in play-off fight

Off the pitch, Wednesday's latest set of accounts for the last financial year ending July 31, 2021, make for grim reading. The club announced an operating loss of £25m, equating to losing almost £500,000 per week last season as they finished bottom of the table.

Turnover fell to £11.6m from £20.9m the previous year - a substantial drop caused by playing matches behind closed doors during the campaign because of Covid-19. The wage bill was cut £9m from £30m to £21.1m as several big earners, including Keiren Westwood, Adam Reach and Jordan Rhodes, departed.

But their total losses now stand at just over £124m, with the financially dependent on owner Dejphon Chansiri. The Thai businessman continues to polarise opinion among the fan-base but he has pumped huge amounts of money into the club since taking over from Milan Mandaric in 2015.

We have seen a change of approach in the transfer market this season. Restrictions imposed on the club by the English Football League following a spate of off-the-field issues over the past few years has meant the Owls have only been