Chennai Super Kings might not have managed to win th IPL finals, but they’ve managed to generate enough revenue for the frachise owner, Indian Cements Limited, that it has achieved break even in the first season itself. The expenditure side of the P&L includes a Rs. 36 crore franchise fee, Rs. 24 crore player and management expenditure and Rs. 12 crore advertising and promotion related expenditure. The income side of the P&L comprises of Rs. 35 crores in Television rights, Rs. 13 crores in ticket sales and Rs. 24 crores in merchandising and sponsorships. The net expenditure as well as the net revenue works out to Rs. 72 crores providing India Cements Limited, the owner of Chennai Super Kings, a break even in the very first year. Investors can get a pie of this reveue from IPL by investing in the shares of India Cements which is listed and traded in both the NSE as wll as the BSE.