Our matchday revenue has been underreported in previous years (not maliciously I might add) because of the way we accounted for hospitality income.
Basically, F3 paid us a fee, and they bore all the costs but also took the revenue. So if they paid us, say 10% and hospitality food and drink revenue was £20m, we'd get £2m. In fact that was classed as commercial income, rather than matchday.
Partway through last season we changed so that we bore the cost but booked the revenue, which is why matchday revenue increased significantly. This financial year will be the first full one under the new arrangements so I'd expect matchday income to exceed £80m (it was around the £57m mark in 2022).
Based on a projected matchday revenue of £82m our pro-data revenue per head, based on maximum capacity of 53,500 will be just over £1,500 per person. If you do the same calculation for united, based on their 75k capacity, that comes to £1,450 per person.
We aren't lagging our peers therefore, and anyone who says we need the increases to catch up doesn't understand that.