Forbes has gone through the books of every NBA team, evaluating their values, expenses, and how well they manage their money versus talent. I can't do simple addition without a calculator, so this is all well over my head. They also do a lousy job of explaining their metrics for us mathtards. But the Sixers rank 13th in their valuations, so that's at least a far cry from where they rank in the standings. Not having any superstars to pay probably helps, but embarrassing attendance in a big market will put a dent in your bottom line.