The challengees for M-Sport are a few.
We do not know the quality on their two drivers this year, since the WRCar is not that quick.
Their money maker the Rally2 car is not selling much. The car struggles to get results, espesially on loose surface. So little demand.
Theor Rally4 will loose JWRC,msince that will go to the rally3 class. They are per now the only provider, but the class will be open to all manus.

They do not sell as many Rally5 cars as Renault, and profit will be less on these.

So,
they need a number 2 driver, in addition to the two pay drivers they have now.
they need to joker their Rally2 car to fix its challenges, and get competitive, amd sell more cars. Here they also get a lot of service, due to high output on engine and suspension tha creates income.
Hopefully the rest will not get a Rall3 car on the market in 22, so they sell a good bunch of those.
Rally4 and 5 do not represent that much bread and milk, that it can support Rally1. So Ford will have to give more to balance the books in the top class.