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Chelsea were given a transfer ban for two windows, and the Blues eventually served just one as the ban was then lifted by the Court of Arbitration for Sport.
Meanwhile, Chelsea were unable to make a signing in the January transfer window despite the ban being lifted.
Over the past two transfer windows, Chelsea spent slightly over £38million with Mateo Kovacic the only signing, but recouped £173.7m in sales.
According to newly-released data from the CIES Football Observatory, Chelsea recorded the highest net transfer profit among all other clubs in the world over the past two transfer windows.
Benfica and Ajax are second and third respectively in the list of highest profit-makers.
Chelsea are the only Premier League team in the top 10 in terms of profit-makers, something that should help the Blues significantly in the club’s efforts to post improved financial figures for the 2019-20 campaign after recording a loss of €96 million last time around.