- 57.1% (CHF 13.78 million) came from fees paid by case parties, making it the largest revenue stream.
- 32.5% (CHF 7.85 million) was contributed by the IOC, accounting for less than a third of total income.
- 10.4% (CHF 2.5 million) came from FIFA, while the remaining 260,000 CHF (0.0%) was from other sources.
FIFA’s funding is linked to its stake in CAS’ work. In 2024, CAS handled 842 ordinary and appeal cases, with 322 involving "employment-related" contract disputes—most of which involved football players or clubs. As the primary beneficiary of a unified arbitration platform for such disputes, FIFA’s financial support aligns with its interest in efficient resolution of football-related legal issues.
Key expenses included arbitration costs (CHF 12.05 million) and personnel costs (CHF 8.8 million). ICAS reported a slight operating loss in 2024 but achieved a small surplus by year-end thanks to investment returns. Total assets stood at CHF 61.31 million, with reserves of CHF 9.42 million.
The report underscores CAS’ financial structure: While the IOC is a significant funder, the majority of revenue comes directly from case fees, reinforcing its independence in sports arbitration.
