In fact, this also cannot be completely blamed on performance because indeed if there is no mistake from the higher ups in their finances and they don't do anything dirty then they are still in the top standings but bad things do happen. an actual mistake on purpose deserves a penalty and now the points deduction that sent them down to 7th place is inevitable.
But still the lack of progress at the club is evident, the scandal with the departure of Ronaldo, then the uncertainty with the transfers, when players are taken for a lot of money, and they, like Paul Pogba or Marcial, almost do not play.
In general, it seems that the mess at the club comes from the management, which can not decide on the future of the club.
At this time, like it or not, they have to accept this because even though in this case they still insist on appealing, the findings and sentences against several high-ranking officials there have also shown them to be guilty.