How much can AFC Bournemouth spend under SCR?

AFC Bournemouth has a guaranteed SCR spending limit of £181.1m — 85% of adjusted football revenue of £213.1m. The Red Threshold, beyond which points deductions apply, is £245m (115%).

What is AFC Bournemouth's SCR headroom?

AFC Bournemouth's estimated SCR headroom is −£6.4m — the difference between their 85% limit of £181.1m and their estimated £187.5m squad cost. Squad cost is 88% of adjusted revenue, which is Balanced.

Are AFC Bournemouth at risk under UEFA's squad cost rule?

AFC Bournemouth also play in the UEFA Europa League in 2026/27, so UEFA's separate squad cost rule applies: a 70% limit of £149.2m against the same adjusted revenue, leaving −£38.3m of headroom. Their UEFA status is amber. UEFA assesses to the calendar year and sanctions with fines and squad-registration limits, not points.

Did AFC Bournemouth spend beyond their SCR headroom in the summer 2026 window?

AFC Bournemouth recorded a net spend of £47.6m in the summer 2026 window against a pre-window effective SCR headroom of −£6.4m (the 85% limit plus any owner top-up or allowance, minus estimated squad cost). That is £54m beyond their calculated effective headroom. Spending beyond headroom is not automatically a breach: transfer fees are amortised over the length of the contract, sales offset signings, and none of it reaches SCR squad cost until the next accounts are filed.

Premier League SCR

How much can AFC Bournemouth spend?

Under the Premier League's Squad Cost Ratio rules, AFC Bournemouth have a guaranteed spending limit of £181.1m — 85% of adjusted football revenue of £213.1m. Against their estimated squad cost that is £6.4m short. Their Red Threshold — the 115% ceiling beyond which points deductions apply — is £245m.

£213.1m is adjusted revenue: headline turnover of £182m plus a three-season average of £31.1m profit on player sales, which is the denominator SCR actually uses.

AFC Bournemouth: the SCR breakdown

Estimated revenue (football) reported £182m
+ Player trading profit/loss (3-yr average) +£31.1m
Latest single season was +£91m not used alone
= Adjusted revenue (SCR basis) £213.1m
85% SCR limit £181.1m
Estimated squad cost estimated £187.5m
Components not itemised — squad cost is anchored to a published analyst estimate rather than composed from wages, amortisation and agents' fees.
Headroom vs 85% limit −£6.4m
Red Threshold (115% of adjusted revenue) £245m
Headroom vs Red Threshold +£57.5m

UEFA squad cost rule (UEFA Europa League) — a separate regulator's rule, running alongside the domestic one

UEFA limit (70% of adjusted revenue) £149.2m
Headroom vs UEFA limit −£38.3m

UEFA: Balanced

Balanced - squad cost is 88% of adjusted revenue

For reference, Transfermarkt's current squad market value is £491m (source) — a transfer-market valuation, not the same thing as squad cost. It's shown purely as a sanity-check on the scale of the composed wage/amortisation figure above, not as an input to the SCR calculation itself.

What this means

On these estimates, AFC Bournemouth are above the 85% Green Threshold but inside their 115% Red Threshold. That is the levy band: from 2027/28 a per-point levy applies here, and any breach of 85% at the Accounts Confirmation Test cuts next season's allowance by the size of the overshoot. Manageable, but the ceiling ratchets down.

UEFA's rule is separate. Because Bournemouth are in the UEFA Europa League, UEFA's 70%/100% squad cost rule applies alongside the Premier League's. On the same adjusted revenue the 70% line is £149.2m, leaving −£38.3m — UEFA status amber. A club can be green with the Premier League and amber with UEFA at the same time; UEFA fines and restricts squad registration rather than deducting points. AFC Bournemouth's UEFA squad cost position in full → · How the two rules differ →

Summer 2026 window vs SCR headroom

Window spend (gross) £54m
Window sales £6.4m
Net spend estimated £47.6m
Pre-window effective SCR headroom (85% limit plus any top-up or allowance) −£6.4m

Spent beyond headroom

A net spend of £47.6m is £54m beyond the −£6.4m of effective headroom Bournemouth had before the window opened — the 85% limit plus any owner top-up or allowance, minus estimated squad cost, the same basis as the transfer-window table.

Spend (£54m) per Sports Mole's summer 2026 window summary (signings: Alvaro Rodriguez ~£21.5m from Elche, Antonio Silva ~£21.4m from Benfica, Juanlu Sanchez ~£11.1m from Sevilla; other arrivals free/loan). Sports Mole reported £0m sales income, but this appears incomplete: it omits Hamed Junior Traore's ~€7.5m (~£6.4m) sale to Marseille, included here. Excludes Antoine Semenyo's ~£62.5m sale to Man City, which completed in January 2026 (winter window), outside this summer window.
Source.

Spending beyond calculated headroom is not automatically a breach: transfer fees are amortised over the contract, sales offset signings, and none of it reaches SCR squad cost until the next accounts are filed. Every club's window spend vs headroom →

Old rules vs new: PSR compared to SCR

Individual year pre-tax results: 2022/23 profit £44.5m (boosted by a one-off £71.4m shareholder loan write-off retained inside the PSR calculation, without which Bournemouth would reportedly have breached PSR that cycle); 2023/24 loss £66.2m; 2024/25 profit £15.0m (helped by £91.0m player-sale profit). The Premier League confirmed no club breached PSR for the 2023/24 assessment. A precise aggregated three-year PSR-basis loss figure (which differs from statutory pre-tax profit/loss) was not found in public reporting, so left null rather than estimated from statutory figures alone.

Note on this club's figures. Revenue (£182m), total wages (£158m) and player amortisation (£69m) are reported figures from AFC Bournemouth's FY2024/25 accounts (year ended 30 June 2025), corroborated by Swiss Ramble's 2024/25 finances piece. No club discloses the SCR wage split, so squad_cost is composed using matchdayfinance's own assumption that football-only (playing) wages are 75% of total wages: player_wages = £158m x 0.75 = £118.5m, plus player_amortisation £69m = £187.5m squad_cost; agents_fees not separately available so left null (small residual undercount). IMPORTANT single-year vs smoothed divergence: player_trading_profit here is the single accounting-year figure (£91.0m from the Solanke/Huijsen/Kerkez sales), versus just £251k the prior year (2023/24) — a near-identical pattern to the divergence flagged for other clubs in this dataset. On this single-year basis, adjusted_revenue = £182m + £91m = £273m and the ratio is ~68.7% squad_cost/adjusted_revenue — green. But matchdayfinance's own published estimate, using the correct SCR methodology of smoothing player-sale profit over three seasons (so only roughly a third of the £91m counts this year), puts Bournemouth's 2024/25 SCR at approximately 88% — amber/above the 85% green threshold. Our schema stores only a single year, so the displayed ~69% ratio materially understates Bournemouth's real position; the true smoothed estimate is a breach. Bournemouth qualified for the 2026/27 Europa League (6th place, 2025/26 season), so the UEFA 70%/100% overlay applies; note UEFA's own squad cost rule also averages sales over three years, so Bournemouth is likely closer to breach under UEFA's methodology too despite passing on our single-year PL figure. 3-YEAR TRADING PROFIT / TRANSFERMARKT NOTE: 2023/24 CONFIRMED at £251,000 profit on disposal of player registrations — corroborated independently by three sources: Swiss Ramble's 2024/25 review (swissramble.substack.com/p/bournemouth-finances-202425), theesk.org's SCR/PSR analysis series (theesk.org, 17 May 2026 post), and search-indexed text from the club's own filed accounts PDF — all state the figure verbatim as £251k. No correction needed. 2022/23 figure is £2,000,000 (rounded), sourced from Swiss Ramble's dedicated 2022/23 accounts review (swissramble.substack.com/p/bournemouth-finances-202223), which states 'profit from player sales dropped from £7m to just £2m' (i.e. down from £7m in 2021/22). This is Swiss Ramble's own rounded presentation of the P&L line, not a to-the-pound figure from the primary accounts, so squad_cost/profit-style precision is not available for this year — treat as estimated/rounded. It is explicitly NOT the £71.4m shareholder-loan write-off or the £44.5m pre-tax profit for that year, which are unrelated one-off/bottom-line figures. Transfermarkt squad value: fetched live from transfermarkt.us/afc-bournemouth/startseite/verein/989 (US mirror of the .com page, same data), showing total squad market value of €572.88m for the current (26/27) 31-man squad. Converted to GBP at 1 EUR = 0.857 GBP (August 2026 spot rate per exchangerates.org.uk / foreignexchange.org.uk), giving £490,958,000. This is a live/current-day figure, not tied to any historical accounting period, and is a sanity-check figure only, not squad_cost. Summer 2026 window: spend £57.9m, sales £11.2m, net spend £46.7m (Sky Sports/GiveMeSport, transfer fees not accounting profit — the P&L profit on disposal is fee less remaining book value, so this is an upper bound on the player-trading profit that will land in FY2026/27). The stored player_trading_profit remains the filed figure and is NOT adjusted for this window.
Source.

Compare Bournemouth with another club

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Figures are illustrative estimates from published accounts, named analyst estimates and public reporting, not official SCR submissions. Premier League squad cost is composed from wage, amortisation and agents' fee components or anchored to a published analyst estimate, because no club discloses the SCR split — which is why it is always flagged estimated. Last reviewed 2026-09-03. Full rules explainer →