When a player leaves Killie the club may make a profit on the deal. If the player is sold for more than their book value it is a profit, for less a loss.

Killie have not spent a lot on bringing players, they do occasionally sell a player to the Old Firm which brings in some money. After the 2007 results were published the club "generated transfer income of £1.9m", presumably for Naismith.

In 2006 there the press reported £500,000 from the transfer of Kris Boyd.

Killie do not separate out the player transfer fees in their accounts so it is not possible to do any serious analysis without having to guess at what has happened.