That's because you're a tester and always looking at what has already been done and not able to envisage the future.
I confess to not knowing the pigs' average crowd and I'd wrongly assumed their season ticket base was more like 17,000 as they are so massive and also as I don't want that shit in my head tainting an otherwise beautiful mind... So using your wealth of porcine knowledge, one way of looking at it is to make assumptions on footfall..
So let's make some assumptions... The way the piggies are talking they're PL bound. This hype, along with the false new dawn of a new owner, new international (if generally failing) manager and a raft of players with names ending in exotic syllables (smells fishy to me) should, in theory, attract at least 28,000 to a Cat A match for such a massive club. And one could assume on the back of the same bullshit, the season tickets sold was more like 17,000. BUT. Due to the price hike, some of the furore has died a death. Season tickets were already sold (so I've assumed there are still 17k), but let's say gates dropped to 22k (i.e. last year's average). That's 5k paying on the day at 52 quid so that's revenue of 260k. Whereas 28k fans would mean 11k paying on the day at 32 quid this being 352k. So a slight return on the gamble.
The break even point is an attendance of somewhere near 23,700 or 6770 pay on the door ticket sales, an attendance lower than 23,700 would have meant they'd have made more keeping the prices the same and attracting more through the doors.
Of course, this BEP changes if you assume they're average gate stayed the same this year if they'd kept the same prices, but I don't think that would have happened as we all know how fickle the snort beasts are.
The upshot is, it's a major gamble. The returns are worth it but he needs to increase the gates by at least 3-4k to make this gamble worth while. Pissing off fans to make just a little more cash isn't a great long terms strategy.
PS: If you're making your own calculations your accountant is ripping you off. That's what you pay him for.