The purpose of this research is to analyze the way that Sherwina football club increase their income and getting benefit However, despite the fact that many clubs currently barely make a profit, while others lose money year-on-year, a few businessmen have been able to make a healthy return from their ownership of a club over time. The research shows analyses how Arsenal football club benefit annually and what is the purpose behind, and what  Sherwina football club should  do to stay safe financially  in the future this club, if they loss account year by year The club will fortunes declined in the future, so we are trying to give key issue for what will happen in the future and our solution and recommendation .