How much can Coventry City spend under SCR?

Coventry City has a guaranteed SCR spending limit of £37.2m — 85% of adjusted football revenue of £43.8m. The Red Threshold, beyond which points deductions apply, is £50.4m (115%).

What is Coventry City's SCR headroom?

Coventry City's estimated SCR headroom is −£701k — the difference between their 85% limit of £37.2m and their estimated £38m squad cost. Squad cost is 86.6% of adjusted revenue, which is Balanced.

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

Coventry City recorded a net spend of £88.8m in the summer 2026 window against a pre-window effective SCR headroom of −£701k (the 85% limit plus any owner top-up or allowance, minus estimated squad cost). That is £89.5m 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 Coventry City spend?

Under the Premier League's Squad Cost Ratio rules, Coventry City have a guaranteed spending limit of £37.2m — 85% of adjusted football revenue of £43.8m. Against their estimated squad cost that is £701k short. Their Red Threshold — the 115% ceiling beyond which points deductions apply — is £50.4m.

£43.8m is adjusted revenue: headline turnover of £34.1m plus a three-season average of £9.7m profit on player sales, which is the denominator SCR actually uses.

Coventry City: the SCR breakdown

Estimated revenue (football) reported £34.1m
+ Player trading profit/loss (3-yr average) +£9.7m
Latest single season was +£3.1m not used alone
= Adjusted revenue (SCR basis) £43.8m
85% SCR limit £37.2m
Estimated squad cost estimated £38m
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 −£701k
Red Threshold (115% of adjusted revenue) £50.4m
Headroom vs Red Threshold +£12.4m

Balanced - squad cost is 86.6% of adjusted revenue

For reference, Transfermarkt's current squad market value is £215.4m (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, Coventry City 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.

Summer 2026 window vs SCR headroom

Window spend (gross) £88.8m
Window sales £0
Net spend reported £88.8m
Pre-window effective SCR headroom (85% limit plus any top-up or allowance) −£701k

Spent beyond headroom

A net spend of £88.8m is £89.5m beyond the −£701k of effective headroom Coventry 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.

Sports Mole states total spend £88.8m, total income £0m for Coventry's first PL summer window; reconciles with sum of individually reported fees (Tchaouna £20m, Amenda £15.3m, Rushworth £22.5m, Yirenkyi £26m, Pinnock £5m). All departures were free, loan, or undisclosed-fee, hence sales=£0. Other outlets report a higher £126-127m spend and £4.4m sales but could not be verified against a directly fetched, internally consistent source.
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 Coventry's position compares under both sets of rules.

Old PSR (loss-based)	New SCR (revenue-based)
3-year losses: £13.8m estimated Limit: £39m Headroom: +£25.2m 2022/23-2024/25 (Championship)	Squad cost: £38m 85% limit: £37.2m Headroom: −£701k Based on £43.8m adjusted revenue

Coventry were assessed under EFL Championship PSR rules (three-year rolling loss limit £39m, allowing for permitted owner-funded deductions) for their entire relevant historical window, not Premier League PSR (£105m/3yr) or the incoming SCR regime, since they only reached the Premier League for 2026/27. Three-year sum is estimated (not directly reported) as prior-year profit £8.7m (2023/24) plus current-year loss £21.6m (2024/25) plus an estimated 2022/23 loss of roughly £0.9m (not directly sourced, treated as a rough placeholder) netting to approximately -£13.8m; this figure is a rough composite, not a club-confirmed PSR calculation, and should be treated as indicative only pending the club's own PSR submission figures.

Note on this club's figures. BASIS A (last-filed Championship accounts) used consistently for both revenue and squad_cost — Coventry have no Premier League accounts or credible published 2026/27 PL revenue projection to pair with a PL-level squad cost, so this row deliberately understates their true PL-season financial base (no ~£100m+ PL TV uplift included) rather than risk a fictitious ratio from mixing bases. Season: FY2024/25 Championship accounts (actuals, per Swiss Ramble analysis of published accounts), the last accounts filed before promotion. revenue £34.1m (match day £12.2m, broadcast £12.2m, commercial £9.8m) is reported/actual. player_trading_profit +£3.1m is reported/actual (down from £23.7m the prior year after Gyokeres/Hamer sales). squad_cost is composed and estimated: total wage bill was £26.5m (all staff, reported), of which player_wages is estimated at £23.85m (~90% playing share, a lower non-playing overhead assumption than typical PL mega-clubs given Coventry's leaner Championship staffing) plus player_amortisation £14.1m (reported, up from £8.3m). agents_fees not disclosed at Championship level and left null rather than guessed. No published SCR/squad-cost-ratio estimate exists for Coventry from Swiss Ramble, matchdayfinance or theesk.org — as expected for a club with no PL history; theesk.org's Championship sustainability table covers SSR equity metrics, not SCR. This row should be treated as a conservative Championship-basis placeholder until 2026/27 actual PL accounts are filed; expect the true PL-season ratio to differ substantially once TV distribution revenue (est. £100m+) is included. The resulting ~102% ratio looks like the revenue/squad_cost season-mix bug this dataset guards against (e.g. the Leeds ~100.4% case), but it is NOT one here — both figures are deliberately same-basis (2024/25 Championship accounts); the >100% reading is a real, known pattern for promoted clubs whose wage bill already runs above their lower-division income (see Burnley's Championship row, wages at 114% of revenue, for the same phenomenon). 3-YEAR TRADING PROFIT / TRANSFERMARKT NOTE: 2023/24 (£23.7m) CONFIRMED via matchdayfinance.com's 'Coventry City Financial Results 2023/24', which states player trading generated £23.6-23.7m in profit, primarily from Viktor Gyokeres (to Sporting CP) and Gus Hamer (to Sheffield United) — matches the existing dataset figure exactly, no correction needed. 2022/23 (£2,368,000 profit) sourced from The Swiss Ramble's 'Coventry City Finances 2022/23', which reports profit from player registration sales rose from £494,000 to £2.368m that year, largely due to Dom Hyam's sale to Blackburn Rovers in August 2022 — a small profit, not a distorting outlier, unlike the Gyokeres/Hamer year. Transfermarkt squad value: the club ID originally supplied (2299) does not resolve on Transfermarkt — the correct current ID is 990. Page shows total squad market value of €251.35m for the 2026/27-listed squad (27 players), corroborated by a second independent fetch. Converted to GBP at approximately 1 EUR = 0.857 GBP (early August 2026 spot rate), giving £215,406,950. Caveat: this reflects current-day squad status (post-promotion, PL-driven valuation uplift) rather than the 2024/25 Championship-season snapshot the rest of this row uses — presented purely as a sanity-check figure, likely inflated relative to what a strict 2024/25 Championship-season snapshot would have shown. Summer 2026 window: spend £134.2m, sales £4.4m, net spend £129.8m (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. BASIS DECISION (2026-09-03): reviewed against the option of switching to a projected Premier League basis like Leeds and Sunderland, and DELIBERATELY KEPT on Basis A. No named analyst has published a 2026/27 Premier League revenue projection for this club, so a Basis B row would mean composing one ourselves — an invented denominator presented as a measurement. The stored ratio is therefore a floor computed on a Championship base, understating both revenue (no PL broadcast uplift) and squad cost (a Championship squad). The Premier League page states this explicitly. Revisit when the 2026/27 accounts file or a published projection appears.
Source.

Compare Coventry with another club

Crystal Palace Fulham AFC Bournemouth Brentford Ipswich Town Hull City

← All Premier League SCR clubs ranked by SCR headroom

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 →