Cork City seem to be ok, thanks in no part to the recent sponsorship deal. City should also be getting a nice chunk of change towards UEFA licensing.
Longford Town recorded a profit (AFAIK) in the previous financial year, and they're well run, so they're ok, they're are also due money towards UEFA licensing.
Bohs and Shels are all tightening their belts, but because of their fixed assets i doubt any of them are likely to go anywhere near broke to be honest, we all probably tried to get too far too quickly in the professional stakes. Bohs and Shels are also due money towards UEFA licensing (and the euro money will help them out too, depending on the draws they get).
Pats (as stated in another thread) are reported to have a bit of bother which may require the loss of playing staff should they not raise 100k before the start of the season, but they're a well run club and i'd expect them to get over it without too may problems.
Derry, Drogs and Waterford are a complete mystery to me, although the former are at least doing better than they were a few years ago in financial terms. they'll have limited capacity in the brandywell next season I've heard but i think they're ok otherwise.
Rovers and Dublin City will have to pay Shels for the use of Tolka next season, and both have other probems, DC will find it hard to compete without laying out a lot of money on new players and the wages required to keep them all done with poor attendances.
Rovers stadium in tallaght is becoming a noose around their neck, and costs them every week they don't play there.
others will no doubt correct me on much of that, but it's my understanding of things, limited as it is.
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