From 32 teams starting the 2022-23 NHL season, the Stanley Cup playoffs have whittled down from 16 to eight to four, and now just two remain.

The Stanley Cup Final begins Saturday, June 3, as the Vegas Golden Knights will host Game 1 against the Florida Panthers. Regardless of which team wins, it'll be the first-ever championship for a franchise.

To help get you up to speed before the opening puck drop, we're bringing you a mega-preview, breaking down each team in five different categories that will help determine whether it'll be Mark Stone or Aleksander Barkov hoisting the Cup this spring.

Note: Kristen Shilton broke down the Panthers, while Ryan S. Clark profiled the Golden Knights.

Florida Panthers

How they got here: Defeated Boston Bruins 4-3; defeated Toronto Maple Leafs 4-1; Defeated Carolina Hurricanes 4-0

Goalie confidence rating: 9.5/10

Sergei Bobrovsky is playing the best hockey of his career this postseason. That's a tall order considering Bobrovsky's two-time Vezina Trophy-winner pedigree.

But not only has Bobrovsky surpassed his own previous heights, he has steadily gotten better throughout the playoffs. Bobrovsky's masterful performance in the Eastern Conference finals -- 4-0-0 record, .966 save percentage and 1.12 goals-against average, plus a first-ever postseason shutout -- propelled the Panthers to a swift sweep of Carolina. The three goals Bobrovsky allowed in Game 4 were the most he'd given up since Florida's first-round series against Boston.

The stats are staggering. Bobrovksy's stunning. The Cup finals will be another opportunity for him to shine.

What we've learned about this team so far

Florida plays by its own rules -- and has a great time doing it. That's been the Panthers' secret sauce since punching their last-minute ticket into the playoff field. They truly approach each game with a fun-focused attitude; there's no pressure or expectations weighing them down, and that's a gift in itself.

Florida is also a superior team to the one talked about throughout the regular season. The Panthers can win tight-checking, defensive-heavy battles or the more wide-open, offensively amplified ones. They're deep, they're dangerous and most importantly, the Panthers know exactly who they are. And clearly, they knew that way before anyone else. Regardless of how the finals end for Florida, this has been a spectacular spring for a team pundits previously left for dead.

Player who will be key to the series

Beyond Bobrovsky? Matthew Tkachuk. He has been The Guy in practically every big moment the Panthers have encountered this postseason. Tkachuk scored three game-winning goals in the conference final alone -- two in overtime and one in Game 4 with less than five seconds remaining in regulation -- and is second in overall postseason scoring, with 21 points in 16 games.

Florida's feisty forward is the rare player who can -- and will continue being -- a threat on every single shift, a force at 5-on-5 and dangerous on the power play. The Panthers rely on Tkachuk to drive the team's offense, and he hasn't let them down yet in taking control and taking over when necessary.

Player who needs to step up

Florida's many strengths include a depth of performers up front. This Stanley Cup Final is a chance for Eetu Luostarinen to do even more in that category.

This series could present long stretches where the top two lines cancel each other out; Luostarinen is a solid two-way player who could break through from a bottom-six spot to generate some offense. He has produced only two goals and six points in 16 playoff games thus far, but has been a reliable defensive piece that coach Paul Maurice can move throughout the lineup. Now that the Panthers are at their pinnacle, Luostarinen shouldn't hold back from padding those stats and providing Florida with a real third-line attacking presence.

The Panthers' special teams haven't gotten their due

Florida owns the best playoff penalty kill (at 84%) since the start of its second-round series against Toronto, allowing only four goals the past 25 times it was shorthanded. The Panthers' power play has been immaculate over that stretch as well (30.4%), with at least one goal on the man advantage in six of their past seven games.

Special teams success can literally make or break a team in the playoffs -- Carolina was 2-for-14 against Florida on the power play; think that helped do them in? The Panthers have capitalized on their chances this postseason, and it's what will make them a complex foe each and every night of the Cup finals ahead.

Vegas Golden Knights

How they got here: Defeated Winnipeg Jets 4-1; Defeated Edmonton Oilers 4-2; Defeated Dallas Stars 4-2

Goalie confidence rating: 9.5/10

Adin Hill began the month of May without a single playoff appearance on his résumé, but he has become one of the biggest reasons the Golden Knights have reached the Stanley Cup Final for the second time in six years.

Hill replaced Laurent Brossoit, who suffered an injury in Game 3 in the second round, and has since become one of the Golden Knights' most consistent performers. He helped the Golden Knights close out the Western Conference final against the Stars with a 23-save shutout. Blanking the Stars means Hill enters the Stanley Cup Final with a 7-3 record, a 2.07 goals-against average and a .937 save percentage while also stopping more than 30 shots per game in seven of those contests.

What we've learned about this team so far

Enough was in place at the close of the regular season to suggest the Golden Knights had depth. The playoffs have shown there are layers to the Golden Knights, and how they operate.

All of their lines can consistently forecheck, with the notion that all of their combinations have their unique way of creating scoring chances. They have veteran defensive pairings, including one in Alec Martinez and Alex Pietrangelo that has three combined Stanley Cups. But the pairing that has seen the most 5-on-5 minutes is Nicolas Hague and Zach Whitecloud. Then, of course, there is what Hill has accomplished as the latest goaltender who has provided stability in the crease.

Players who will be key to the series

A player who might be at the heart of that discussion about the Golden Knights and their layers could be Jack Eichel. He has given them the No. 1 center who, under coach Bruce Cassidy, has emerged as a two-way presence and one of the favorites to win the Conn Smythe. Cassidy has also pulled the best out of other forwards such as Ivan Barbashev, William Karlsson, Jonathan Marchessault, Reilly Smith, Chandler Stephenson and Mark Stone.

There is also a case for Pietrangelo. He's playing in key situations, such as the penalty kill and the power play, while averaging more than 24 minutes per game -- a near four-minute separation between himself and Martinez, who is second in average ice time.

Player who needs to step up

Does one really exist? Look throughout their lineup. They have received contributions that have been noticeable, such as those made by their stars, and ones that may go unappreciated in ways that make players such as Michael Amadio, Keegan Kolesar, Nicolas Roy, Hague and Whitecloud so important to their setup.

Instead, it's a particular unit that needs to step up: the penalty kill. The Golden Knights have succeeded in killing penalties only 63.0% of the time, which is why they enter the Cup finals ranked 14th out of the 16 postseason teams. That could turn into a big problem based on another trend: the Golden Knights have taken the second-most penalty minutes during the playoffs.

Could this Stanley Cup Final change how certain front offices view first-year coaches?

Think about last year's narrative around coaching and the Stanley Cup Final. Both Colorado Avalanche coach Jared Bednar and Tampa Bay Lightning coach Jon Cooper were examples of why it may benefit front offices to be more patient with their bench bosses. Cooper is the longest tenured coach in the NHL while Bednar was third.

Fast forward to this Cup Final. Cassidy and Maurice have reinforced the expectation that playoff-caliber teams with first-year coaches can win the Stanley Cup. Of course, that does come with context. Cassidy came to Vegas having reached the playoffs in six straight seasons with the Bruins, while reaching the Stanley Cup Final back in 2019. Paul Maurice reached the playoffs in his last four full seasons in addition to having a Stanley Cup Final appearance (2002, with the Hurricanes) as well. Don't forget what Pete DeBoer did in his first season with the Stars, either. That's three of four conference finalists who had first-year coaches.

The Golden Knights faced questions about whether they could contend after their first spring of no playoffs. Some wondered if the Panthers could ever get past the second round. The Stars seemed lost in a Central Division filled with monsters. But by going with a fresh voice -- the right fresh voice -- all three pushed over the hump this season.

Roma manager Jose Mourinho was seen confronting referee Anthony Taylor in the car park following his side's defeat in the Europa League final on Wednesday.

Mourinho suffered his first loss in seven European finals after Sevilla defeated the Italian side on penalties following a 1-1 draw in normal time.

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However, it was an ill-tempered affair between both sides with Taylor brandishing a total of 14 yellow cards -- a record for a Europa League match.

Following the match, a video shows Mourinho swearing at the Premier League referee in the car park and calling him a "f--king disgrace."

The Portuguese coach fumed at Taylor in his postmatch news conference for not awarding a penalty kick to Roma for a perceived handball during the second half -- as well as a number of other decisions that he thought the referee mishandled.

"The referee seemed like he was Spanish," Mourinho said. "The result was not fair and there are a lot of instances to re-examine."

Mourinho added: "This is a European final and with this kind of refereeing, it is hard to accept. If we talk about refereeing situations, it's not two or three: it is many, quite apart from the big decisions. Those of us who have been in football a long time realise immediately what is going on.

"[Lorenzo] Pellegrini falls in box and given a yellow card; [Lucas] Ocampos did exactly the same thing and he doesn't get one. It's a scandal. VAR called the referee and shames Ocampos but there's no card given.

"[Erik] Lamela -- who, by the way, scored one of the penalties -- deserved a second yellow but didn't get it. And let's not even talk about the big decisions. That's just the small details."

Having also received a yellow card during the match, Mourinho could be hit with a multi-match ban from future European games by UEFA.

After receiving his runners-up medal on the pitch, Mourinho walked toward the stands and handed it to a young fan in the front row, and later said: "I only keep the gold ones."

Sixth-placed Roma face relegation-threatened Spezia in the final round of Serie A on Sunday, one point behind Atalanta and one point ahead of Juventus. Fifth place qualifies for the Europa League spot and sixth place for the Conference League.

Information from Associated Press was included in this report.

NEW YORK -- Philadelphia Phillies third baseman Alec Bohm was out of the starting lineup for Wednesday's 4-1 loss to the New York Mets for the second time in three games because of left hamstring tightness.

Bohm had an MRI on Wednesday, and the Phillies were awaiting the results. Philadelphia manager Rob Thomson said it was too soon to tell whether Bohm might land on the injured list.

Bohm sat out Sunday night's loss in Atlanta because of the same issue. Philadelphia was off Monday.

Edmundo Sosa started at third Wednesday and batted ninth, hitting a homer off Carlos Carrasco.

Thomson said Bohm felt discomfort Tuesday night after fielding a slow roller. He played the entire game and went 0-for-3 in a 2-0 loss to the Mets.

Bohm is batting .265 with six homers and a team-high 37 RBIs this season. He has a .724 OPS.

The Associated Press contributed to this report.

CHICAGO -- Chicago Cubs starter Justin Steele will get an MRI on his left elbow on Thursday after leaving Wednesday's game against the Tampa Bay Rays after only three innings because of forearm tightness.

"It tightened up on me," Steele said after the 4-3 loss. "Was kind of throbbing a little bit but obviously wanted to keep competing and pitching. Just for precautionary reasons it made sense."

Steele, 27, was visited on the mound by the training staff in the top of the third but was able to complete the inning. He didn't come back out for the fourth as righty Hayden Wesneski took over for him.

"He didn't feel it throwing, just when he was cooling down," manager David Ross said. "Radar went way up, obviously ... The more I watched him throw, the more nervous I got with a guy like that, so just went ahead, for precautionary reasons, pulled him."

Steele has been one of the best pitchers in the National League this season, compiling a 2.65 ERA, including his three shutout innings on Wednesday. He had not allowed a runner to reach base before leaving. Forearm tightness can be a precursor to Tommy John surgery, an operation Steele underwent in 2017.

"I'm really not too concerned about it," he said on Wednesday.

Steele will stay in Chicago for testing on Thursday as the team heads out on a 10-game road trip beginning in San Diego on Friday. He'll likely rejoin the team there -- depending on what the tests show. If he's unable to make his next start, Wesneski could be in line for it after throwing 59 pitches in relief.

"I don't think anyone is sounding any alarms at the moment," Ross said.

Steele has given up just 56 hits in 68 innings during his breakout season. He was a 2014 fifth-round draft pick by the Cubs.

"I felt really good today," Steele said. "It sucks."

The win by the Rays was their 40th of the season, matching the 2001 Seattle Mariners as the only other team in history to reach 40 wins before June 1.

Ulster Rugby chief executive Jonny Petrie says they must improve on last season's performance - but does not believe the team needs a rebuild.

The CEO was speaking for the first time since Ulster suffered what he described as a "frustrating" end to the campaign with a United Rugby Championship quarter-final home defeat by Connacht.

"We understand some of the opinions of supporters and we know we need to do better," Petrie said.

"We need to not only be competing for championships but coming through and winning silverware - that is where we fell short this year."

He added: "I know when people call for resets and rebuilds and things like that...it doesn't feel like that but there is a progression that we need to continue to make, and do things that are going to help us clear that final hurdle to achieving silverware.

"We know we have got the squad that is capable of doing that. The more we continue to improve, the greater the expectation is on us, and that is right for people to expect that. We have got to work hard to make sure that we deliver that and re-double our efforts going into next year."

The future of Ulster captain Henderson, who was this week included in Ireland's 42-strong summer training squad to prepare for the Rugby World Cup, has been a discussion point for some time.

Asked if the second row, out of contract this summer, would remain in Dan McFarland's squad, Petrie said: "I would hope so, yes.

"That is an IRFU-led discussion around that. [I'm] comfortable with the direction that has been going in and it is really encouraging to see him in the World Cup squad.

"So, happy with the direction of travel around that but [there is] hopefully more to come on that over the course of the next few weeks."

No further signings likely to be made

Ulster's hugely disappointing 15-10 defeat by Connacht in the URC last-eight tie at Kingspan Stadium drew criticism from supporters and pundits alike, with the frustration heightened by the fact they would also have played the semi-final in Belfast had they gone through.

With their Champions Cup campaign having come to an end at the last-16 stage with defeat by Leinster, the club's run without a trophy has now stretched to 17 years.

It was announced the day before the Connacht loss that 10 players were leaving the province, including South African World Cup-winning back-row Duane Vermeulen and props Rory Sutherland and Jeff Toomaga-Allen.

Exeter Chiefs number eight Dave Ewers and Stormers prop Steven Kitshoff have been signed, but Petrie said there will be no further new arrivals before the 2023-24 season.

"You could look at the sort of headline around players leaving and players brought in, but we feel that in the talent we have got coming through - and the players that are now breaking through in that system - we have got a stronger make-up of the squad going into next year," he continued.

"We are pretty settled on what the squad looks like going into next year, there is certainly not anything that we are looking to bring in beyond what we have.

"There will be a slightly smaller squad going into next year and part of that is, yes, making the finances work around that, but equally we had a big squad last year, and that makes it tough in terms of squad management.

"We recognise on both fronts that it was right to trim that a little bit. We will be operating with a slightly reduced number but we feel pretty comfortable with where that sits and are looking forward to that squad delivering for us next year."

'It's tough to balance the books'

In a wide-ranging interview, former Scotland international Petrie discussed the importance of introducing a new artificial pitch at their ground, how he enjoys what is a challenging role with Ulster and how they are still undergoing a review of their partnership with sponsors Kingspan.

He defended the contribution made to Ulster over the last two years by Vermeulen, but did admit that he is not the "all-action" player he used to be and that he helped shape what Petrie believes was perhaps an over-reliance on the forward pack.

He also gave an insight into the financial challenges Ulster Rugby are facing as a club and as an organisation.

"It is very tough [financially], particularly when we add on the governing body aspect of what we do," he said.

"It is not just running a professional club, it is paying for the domestic game in the province as well and that makes it tough to balance the books.

"From that point of view, we need to continue to run a lean operation and make sure we are driving cost-efficiencies but also to make sure we are maximising all of our commercial revenues because everyone gets hungrier when the costs of keeping the show on the road get higher and higher.

"It is a difficult balance to strike but we also know that we need to continue to put the product out on the field. That is ultimately what drives a lot of our commercial revenue to allow us to pay for things.

"That is where we need to find that balance of what we do, and that is the trick of it for me and staff and the board over the years to come."

SCOTTSDALE, Ariz. – Florida head coach J.C. Deacon was furious.

Two Octobers ago, one of Deacon’s star players, Fred Biondi, was scraping it around Isleworth Country Club, on his way to a second-round 77 in one of the biggest college tournaments of the season, when Deacon lost patience with his then-junior and ripped Biondi in front of everyone.

“I’ve probably never been madder at a player,” Deacon admits now. “But I was so passionate because I’d spent so many hours with him on the range, watching him hit these perfect shots over and over again, and then he gets on the golf course, and he wouldn’t do it, he wouldn’t trust himself.”

To Biondi’s credit, his response was immediate. He closed that tournament in 67. A couple months later, he nearly won the Latin America Amateur, finishing second, before grabbing his first two college victories that spring and eventually being named a first-team All-American.

“He got a little taste of success,” Deacon said, “and he was like, I want more of this.”

This week, Biondi got a lot more.

Not only did Biondi become Florida’s third NCAA individual champion on Monday at Grayhawk Golf Club, but two days later, the senior from Sao Paulo, Brazil, helped deliver the program its fifth NCAA team title by earning the clinching point in a 4-1 victory over Georgia Tech.

“I’m soaking this all in,” Biondi said. “I feel like winning this as a team means so much more than winning this individually. We didn’t give up one time this week. We’ve been through some battles this whole year, ups and downs, but we always woke up the next day and went right back to work.”

Despite the final score, this national championship didn’t come easy.

Since the moment that Biondi and fellow seniors Ricky Castillo and John DuBois stepped on campus in Fall 2019, the Gators have been flushed with talent. Though too often over the past few years, Florida’s potential had often been sapped by immaturity. One week, Florida would look like the best team in the country, the next far from it. And in their first two trips to Grayhawk, the Gators missed match play both times, not even making the 54-hole cut in 2021.

“It just all seemed so difficult,” DuBois said.

If things had clicked in prior seasons, the Gators usually fell back into a pattern of bad habits. But with four seniors in the starting lineup this year, including Yuxin Lin, who transferred from USC after his freshman campaign, Florida had to get more serious if it wanted to avoid another of Deacon’s talented recruiting classes graduating championship-less.

That meant holding each other more accountable.

That meant sometimes sacrificing individual wants and needs for the betterment of the team.

That meant working harder than ever, and buying into not only Deacon’s vision but also that of assistant Dudley Hart, the two-time PGA Tour winner who’s added more structure and revamped the way this program approaches development and preparation.

“These guys sacrificed their lives to get better at golf,” Deacon said. “They’d always had the talent, they just had to grow up.”

DuBois was never supposed to be a Gator, having originally committed to D-II Florida Southern. But when one of Florida's commits backed out late, Deacon had room to add DuBois. The first couple seasons were uninspiring, as DuBois played sparingly, unable to string together three solid rounds. But then he won the SEC individual title as a junior, and he’s now considered the dad of this roster, an old soul who isn’t afraid to challenge his teammates, including the star seniors, Lin and DuBois' All-American roommates, Biondi and Castillo. DuBois went 3-0 in match play this week, winning his final two matches on the last hole.

Lin, a two-time Asia-Pacific Amateur champion before even joining the Gators, has flashed that type of talent from the get-go; he’s just learned how to do so more consistently, recording five top-11 finishes in six starts entering nationals. Team golf has become a bigger deal to Lin, too, and this week he fought through some struggles – T-58 in stroke play, and a 6-and-5 loss to Florida State freshman Jack Bigham in the semifinals – to deliver for his squad two huge points, the clincher in the quarterfinals and the first of the final via a 4-and-3 dispatching of first-team All-American Christo Lamprecht.

Castillo’s credentials are well-known – national freshman of the year, former No. 1 amateur, a slew of deep runs at the Western and U.S. amateurs, 4-0 at the 2021 Walker Cup. “He’s the ultimate competitor,” Deacon says, “but sometimes he’s had a hard time controlling that.” The past two falls, Castillo has gone through mini slumps, with four combined finishes of 50^th or worse, but this spring, he made his biggest strides in reining in his emotions, and he posted six top-11 finishes, including a T-11 at Grayhawk. Not that he didn’t get fired up this week – he did, notably kicking a ball into the desert after losing the 15^th hole of his final match opposite Ross Steelman – but he harnessed that energy better, sinking a clutch putt on the third extra hole on Tuesday evening to send Florida to the final before winning Nos. 16 and 17 against Steelman to turn a 1-down deficit into a 1-up lead before Biondi clinched with Castillo standing in the 18^th fairway.

Redshirt freshman Matthew Kress might’ve developed the most these past two years. Because of his unimpressive prep resumé, Kress practically had to beg Deacon to offer him a walk-on spot, and in his first ever qualifier, he snap-hooked his opening tee shot into some trees less than 100 yards away, prompting Deacon to whisper to Hart, “This kid’s got no chance.” Six rounds later, Kress would finish 37 shots behind the winner, Lin. But the kid kept at it, and he made 10 starts this season with a pair of top-10s. Though Kress didn’t showcase his best stuff this week, he still shot 1 under over his final 36 holes of stroke play and took his final match to 20 holes before falling to Bartley Forrester.

“I’m a loser at heart who’s just never really given up, and if you never give up, you can’t lose,” Kress said. “You can only lose if you quit, and my mindset was to never quit.”

And then, of course, there’s Biondi, who had won back-to-back Florida State Juniors but wasn’t a blue-chip prospect when he signed with the Gators. He didn’t do himself any early favors either, possibly missing more starting lineups than parties that first year.

“When I got to school, I was just a number on the team,” Biondi said. “I didn’t help much.”

Three years later, Biondi is the biggest team guy that Deacon’s ever coached, and, as Deacon says, “the glue that keeps us all together.” From winning three times individually to completing a finance degree, Biondi has done everything “first class,” Deacon adds. The only real hiccup this season came in late February at the Southern Highlands Collegiate in Las Vegas, where Biondi finished solo 81^st and beat just three players.

Biondi remembers hitting a tee shot on the ninth hole during his second-round 80 that week before dropping to one knee and losing it.

“I was in tears,” Biondi said. “I just had nothing.”

Added Deacon: “He put so much pressure on himself, and he fell flat on his face. But lot of guys fail and just focus on the failure. He fails and then two days later he’s like, How do I make sure that doesn’t happen again?” Biondi quickly met with his sports psychologist, who reminded him: “All the great players, even when things aren’t going their way, they still believe in themselves so much and they stay calm.”

When he doubled his sixth hole during Monday’s final round of stroke play, Biondi didn’t fret, playing 2-under golf the rest of the way and watching Steelman bogey each of his final three holes to hand Biondi the NCAA individual trophy.

After getting boat-raced in his quarterfinal match by Virginia freshman Bryan Lee, 6 and 5, Biondi remained positive and earned a gritty 1-up win over Florida State’s Cole Anderson.

And on Wednesday, Biondi found himself trailing Georgia Tech freshman Hiroshi Tai at the turn before chipping to gimme range after a money tee ball at the short par-4 17^th hole and hitting two confident shots on No. 18 to set up his winning birdie lag from 30 feet.

“I was getting a little emotional coming down 18,” said Castillo, who, in the fifth match of the day to reach the final hole, watched the final moments through his rangefinder. “I knew Fred had two putts to win a national championship, and I knew Fred was going to two-putt.”

When Tai conceded Biondi’s tap-in, Castillo and Deacon, who was standing next to his anchor man, shared a long embrace as the celebration ensued.

There was yelling.

There were tears.

This time, though, when Deacon finally found Biondi in the crowd, they both couldn’t have been happier.

Biondi didn’t just pull off the perfect shots when he needed them, he served as a catalyst for a six-win season, including the Gators’ first SEC title since 2011 under legendary coach Buddy Alexander, and their first national crown in 23 years.

These Gators grew up all right.

“We’re kind of a team of destiny, to be honest,” Deacon said. “The last two months, we’ve always been able to do what we’ve needed to do, to hit the shots at the right time, and sure enough, we almost ended up winning all five matches. What an unbelievable team. … These guys are tough son-of-a-guns, and I’m just so proud to be their coach.”

Real Madrid were the world's most valuable club in 2022 with a worth of $6.07 billion (£4.9bn), according to Forbes.

For a second straight year, the Spanish giants topped the 30-club list compiled by the American business magazine, with Manchester United second, valued at $6bn (£4.8bn).

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LaLiga champions Barcelona, who ranked first in 2021, are third with a valuation of $5.51bn (£4.4bn).

This year's list marks the first time that two clubs have reached the $6bn mark. Madrid increased their value in the past year by 19%, while United climbed 30%.

"The Spanish side has made it to five of the last nine lucrative Champions League finals, winning all of them," Forbes said.

"Real Madrid has also secured nearly $400 million from Sixth Street and Legends as part of a 20-year deal to enhance revenue at its Santiago Bernabeu Stadium, which has been undergoing a massive renovation that is expected to be completed next year."

Madrid and United are the only two clubs to have ranked in the top five each year since 2004 when Forbes began publishing annual valuations of football clubs.

Six of the top 10 ranked clubs in the report are Premier League sides, while seven of the top 30 clubs are from the United States.

Forbes' Top 10 Most Valuable Clubs

1. Real Madrid ($6.07bn)
2. Manchester United ($6bn)
3. Barcelona ($5.51bn)
4. Liverpool ($5.29bn)
5. Manchester City ($4.99bn)
6. Bayern Munich ($4.86bn)
7. Paris Saint-Germain ($4.21bn)
8. Chelsea ($3.1bn)
9. Tottenham Hotspur ($2.8bn)
10. Arsenal ($2.26bn)

The 2022-23 Premier League season is over, with plenty of VAR controversies across the campaign. Which clubs have been the winners and losers from the influence of the video referee?

ESPN brings you the VAR Effect Table. We've taken all 116 VAR overturns in the Premier League and calculated how they might have influenced matches.

It's not just about the number of times a team gets a favourable VAR call or about how many goals are affected. What's more important is when these VAR decisions take place and, crucially, whether that impact would ultimately have changed the final score.

We're not saying the VAR decisions were wrong -- we're just looking at what might have happened if the video assistant didn't exist and the original decisions stood.

- JUMP TO: The losers without VAR | The winners without VAR

How we work out the VAR Effect Table

We take only the first VAR overturn in each game, because the calculation considers that any subsequent VAR incident wouldn't have happened because the whole direction of the game has been altered. (Think of it like a Marvel timeline, or the plot of any time travel movie.)

The VAR decision is then reversed to the original on-field call -- so if a goal is disallowed for offside, it's given as a goal.

If a penalty has been cancelled, it is considered to have been awarded and scored, unless the team in question has a penalty-conversion record below 50% over the season. For instance, Crystal Palace scored only one of their three spot kicks. If below 50%, a penalty may be judged to have been missed.

If a team has been awarded a goal through a penalty or an incorrect offside through VAR, the goal is disallowed.

We then take into account a series of factors before settling on a predicted outcome:

Team form: Results in the previous five matches give an indication of how a team has been playing generally.

Time of incident: For instance, if an incident happens late in the game, it's less likely that the scoreline would change again after this point.

xG at time of incident: This allows us to take into account which team has been creating the better chances and is in the ascendancy.

Team strength: As well as form, a team's general strength plays a part. This takes into account league position, and a team's goal-scoring and defensive records across the season.

Impact of incident: For example, a red card decision being reversed may change the outcome of a match.

These results have then been used to modify the table and work out what impact VAR has had on teams' positions this season.

The table shows each team's position after the amended results, with the arrows indicating if their league position is better or worse without VAR.

The big losers without VAR

Two teams have, comfortably more than any other, benefitted from VAR decisions at crucial times in matches this season -- and it earned them European football for next season.

Incredibly, Aston Villa are 10 points worse off without the influence of Stockley Park. That sends the Villans out of the Europa Conference League place and tumbling down three places into 10th.

Villa have had seven VAR calls in their favour, which is far from the highest (that's Brentford with 11), but five of them came at pivotal points in games and turned some draws into victories.

Emiliano Buendia had a goal awarded for an incorrect offside against Leeds United in a game which they won 2-1. Then Southampton's James Ward-Prowse had a goal disallowed for a foul in the buildup that would have given Saints the lead, in a match Villa went on to win 1-0. In March, in the narrow win at home to Crystal Palace, Wilfried Zaha had a goal chalked off for offside. Leicester City had a penalty overturned, and Brighton also had a goal cancelled for offside, in games Villa won 2-1.

Not far behind are Liverpool, who lose nine points and drop out of the Europa League places into seventh, only worthy of the Europa Conference League -- a position they just hold onto ahead of Brentford, who lose a point themselves, on goal difference.

Only two clubs have had more VAR interventions in their favour (nine) than Liverpool, and the six goals that were disallowed for the opposition is more than any other club; not one VAR intervention has cost Liverpool points.

In October, Phil Foden had a goal disallowed at Anfield when Erling Haaland was adjudged to have fouled Fabinho in the buildup. That strike would have given Man City the lead, and instead Liverpool went on to win the match 1-0. The VAR table gives City the victory, a swing of three points.

Four other incidents see draws turn to defeats for Jurgen Klopp's men. Liverpool were 2-0 down against Brighton at Anfield when VAR helped give Mohamed Salah a goal which had been disallowed for offside; the game finished 3-3 but our table gives Brighton a 2-1 win. In September, Conor Coady thought he had bagged a late winner in the goalless draw in the Merseyside derby until the offside lines came out. And while both games against Chelsea finished goalless, the Blues actually had an effort ruled out by the VAR in each.

Finally, at West Ham in April, Jarrod Bowen had a goal ruled out for offside. The game was 1-1 at that point, and Liverpool went on to win it through Joel Matip. That match is calculated as a draw, costing Liverpool two more points.

Aston Villa's and Liverpool's loss is Tottenham Hotspur's gain -- who would suddenly have European football. Although Spurs are one point worse off without VAR, the huge loss of points for the two teams above them means managerless Tottenham move up two places to sixth, and get the Europa League.

While Villa and Liverpool may have their European aspirations affected, there's even worse news for Nottingham Forest -- who are relegated.

Steve Cooper's men have spent much of this season complaining about refereeing decisions, but they are a net three points worse off without VAR, which is enough to send them into the bottom three, with Leicester City saved from the drop into the Championship.

Forest would have lost at home to West Ham on the opening weekend, but for the VAR disallowing Said Benrahma's goal for a foul in the build-up by Michail Antonio. And in a win against Crystal Palace, Morgan Gibbs-White was awarded the match-winning goal after an incorrect offside flag. Brennan Johnson also had an offside goal given against Leicester when the game was locked at 0-0, and they were awarded a penalty in a win against Brighton when the score was 1-1.

AFC Bournemouth also drop three points, and are left perilously close to the relegation zone, just a point above it. Crystal Palace, too, are three points worse off and fall two places to 13th.

Four teams have a loss of one point, including Arsenal. The Gunners were involved in some high-profile events, though the missed offside in the home draw with Brentford isn't factored in as that wasn't a VAR intervention. Newcastle United also lose a point, but hold onto Champions League football

Manchester United are the only club in the division to remain on the same number of points (75), and they also stay in the same position (third).

The big winners without VAR

It won't come as a surprise to learn that Brighton & Hove Albion are the joint-worst affected and, along with Manchester City, get the most points back (five) once the influence of the VAR is factored out. The pair also sit at the bottom of net VAR decisions on -4.

The Seagulls saw a series of high-profile VAR events go against them, including Alexis Mac Allister's goal being ruled out for handball in their loss at Tottenham, Salah's goal allowed after an incorrect offside flag, Deniz Undav's goal ruled out for offside at Villa and the penalty awarded to Forest for Lewis Dunk's handball.

Brighton have had the most VAR decisions go against them, with five goals disallowed (only Newcastle and West Ham [six] suffered more.) Roberto De Zerbi's men did have a few decisions go in their favour, especially towards the end of the season, including the late winner disallowed for Man City striker Erling Haaland. Brighton climb up a place to fifth in the table -- but they are three points short of Newcastle in the final Champions League spot.

Man City now top the Premier League by 11 points, six points more than in the real table, finishing the campaign on 94 to Arsenal's 83. City only have two result-changing incidents, the Haaland effort at Brighton and their goal disallowed at Anfield when the game was 0-0, as Liverpool went on to claim all three points.

Leeds United are facing up to life back in the Championship, and while they are four points better off without VAR it's not enough to lift them out of the relegation zone. Leeds conceded five goals through VAR, more than any other team. A 1-0 loss at home to Arsenal is a draw after an injury-time Leeds penalty was cancelled through VAR; Leeds also had an early penalty overturned in their loss at Bournemouth. They are also given a win at home to West Ham and draws from defeats at Aston Villa and Brentford. Leeds did get a crucial VAR call in their favour just before the international break, with defender Jonny sent off as Wolverhampton Wanderers piled on the pressure in search of an equaliser; without the red card, this game goes down as a draw.

West Ham also get four more points without VAR, sending them up two places to 14th. West Ham (along with Newcastle) have been more involved in VAR than any other club with 19 interventions -- an average of one every other game.

Everton and Leicester are two points better off, which is enough to lift the Foxes out of the relegation and up into 16th. Leicester had 14 VAR interventions, eight of those going against them -- with the cancelled penalty against Villa, and the goal awarded to Forest being their two changed results.

Chelsea, Fulham, Southampton and Wolverhampton Wanderers complete the list, each one point better off without VAR.