How much can Birmingham City spend under SCR?

Birmingham City has a guaranteed SCR spending limit of £30.3m — 85% of estimated football revenue of £35.6m. If the owner uses the full equity top-up, the ceiling rises to £46.3m.

What is Birmingham City's SCR headroom?

Birmingham City's estimated SCR headroom is −£8.6m — the difference between their 85% limit of £30.3m and their estimated £38.9m squad cost. With the owner top-up, the max allowance rises to £46.3m. Squad cost is 109.3% of revenue, which is Balanced.

Did Birmingham City spend beyond their SCR headroom in the summer 2026 window?

Birmingham City recorded a net spend of £2.9m in the summer 2026 window against a pre-window effective SCR headroom of £7.4m (the 85% limit plus any owner top-up or allowance, minus estimated squad cost). That is £4.5m inside their calculated effective headroom. Against the 85% line alone, with no top-up, their headroom was −£8.6m. 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.

Championship SCR

How much can Birmingham City spend?

Under the EFL's Squad Cost Ratio rules, Birmingham City have a guaranteed spending limit of £30.3m — 85% of estimated football revenue of £35.6m. Against their estimated squad cost that is £8.6m short. If the owner injects the maximum top-up (£16m/season), the ceiling rises to £46.3m.

Birmingham City: the SCR breakdown

Estimated revenue (football) reported £35.6m
85% SCR limit (no owner top-up) £30.3m
Estimated squad cost reported £38.9m
Headroom vs 85% limit −£8.6m
+ Max owner equity top-up (if used) £16m
Max spending allowance (with top-up) £46.3m
Headroom vs max allowance +£7.4m

Balanced - squad cost is 109.3% of revenue

What this means

On these estimates, Birmingham City are spending above the 85% Green Threshold but within reach of it - the kind of position the owner top-up allowance is designed to cover. Manageable, but not unlimited.

Summer 2026 window vs SCR headroom

Window spend (gross) £3.9m
Window sales £1m
Net spend estimated £2.9m
Pre-window effective SCR headroom (85% limit plus any top-up or allowance) £7.4m
Against the 85% line alone −£8.6m

Within headroom

A net spend of £2.9m leaves £4.5m of the £7.4m of effective headroom Birmingham 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.

Against the 85% line alone, with no top-up, Birmingham's pre-window headroom was −£8.6m (already over the line).

Sports Mole states disclosed spend £3.9m (Jhon Solis) and income £1m (Kyogo Furuhashi to LA Galaxy). Other outlets give materially different unsourced aggregates (~£9m/£9.2m spend, or a ~£18m net outlay claim) that could not be verified against a primary breakdown, so the only named-source total is used, kept as estimated given the disagreement.
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

Under the old PSR system, clubs were judged on total losses over three years, not on what they spent on the squad as a share of revenue. Here's how Birmingham's position compares under both sets of rules.

Old PSR (loss-based)	New SCR (revenue-based)
3-year losses: £66.4m reported Limit: £39m Headroom: −£27.4m 2021/22–2023/24 (Championship/League One)	Squad cost: £38.9m 85% limit: £30.3m · Max (with top-up): £46.3m Headroom: −£8.6m Based on £35.6m revenue

Losses of £25m, £25.3m and £16.1m over three years (£66.4m, £27.4m over the £39m limit). No EFL action during this period despite the breach - previous 2018 charge (9-point deduction) was for an earlier window. New Knighthead ownership (July 2023) improved losses and needs £59m additional funding from them.

Note on this club's figures. 2024/25 revenue £35.6m (League One champions - unusually high for third tier, driven by commercial growth). Wages £38.9m (109% of revenue). Pre-tax loss £34.6m. Sources: insidermedia.com, aol.com/sport, bcfc.com official accounts.
Source.

Compare Birmingham with another club

West Brom vs Birmingham: the West Midlands SCR derby

Burnley Bristol City Norwich City Stoke City Wrexham Middlesbrough

← All Championship SCR clubs ranked by SCR headroom

Figures are illustrative estimates from published accounts, named analyst estimates and public reporting, not official SCR submissions. SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-09-03. Full rules explainer →