BBC article:
Premier League clubs are permitted to lose £105m over a three-year period and Everton admitted to being in breach of the profit and sustainability rules (PSR) for the period ending 2021-22.
Following a five-day hearing in October, the commission found in favour of the Premier League that Everton's losses during that period amounted to £124.5m.
From that, I think it's the difference between the total losses listed being £372m, and the loss after allowable discounts are offered (e.g. having no matchday income for a long time).
The commission seem to think that the club assumed they would finish about 10 places higher in one season, and that cost them c. 20m.