How much can Everton spend under SCR?

Everton has a guaranteed SCR spending limit of £203.3m — 85% of adjusted football revenue of £239.1m. The Red Threshold, beyond which points deductions apply, is £275m (115%).

What is Everton's SCR headroom?

Everton's estimated SCR headroom is £38.3m — the difference between their 85% limit of £203.3m and their estimated £165m squad cost. Squad cost is 69% of adjusted revenue, which is High spending power.

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

Everton recorded a net sale of −£30m in the summer 2026 window against a pre-window effective SCR headroom of £38.3m (the 85% limit plus any owner top-up or allowance, minus estimated squad cost). That is £68.3m inside 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 Everton spend?

Under the Premier League's Squad Cost Ratio rules, Everton have a guaranteed spending limit of £203.3m — 85% of adjusted football revenue of £239.1m. Against their estimated squad cost that leaves £38.3m of headroom. Their Red Threshold — the 115% ceiling beyond which points deductions apply — is £275m.

£239.1m is adjusted revenue: headline turnover of £196.7m plus a three-season average of £42.4m profit on player sales, which is the denominator SCR actually uses.

Everton: the SCR breakdown

Estimated revenue (football) reported £196.7m
+ Player trading profit/loss (3-yr average) +£42.4m
Latest single season was +£31.3m not used alone
= Adjusted revenue (SCR basis) £239.1m
85% SCR limit £203.3m
Estimated squad cost estimated £165m
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 +£38.3m
Red Threshold (115% of adjusted revenue) £275m
Headroom vs Red Threshold +£110m

High spending power - squad cost is 69% of adjusted revenue

For reference, Transfermarkt's current squad market value is £394.8m (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, Everton sit comfortably inside the 85% Green Threshold. They have room to invest in the squad without straining the rules.

Summer 2026 window vs SCR headroom

Window spend (gross) £63m
Window sales £93m
Net sale estimated −£30m
Pre-window effective SCR headroom (85% limit plus any top-up or allowance) £38.3m

Within headroom

A net sale of −£30m leaves £68.3m of the £38.3m of effective headroom Everton 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.

Sources disagree materially (spend £41.5m-£88m, income £75m-£112m) but all agree on core deals and the qualitative conclusion: Everton was a net seller, driven overwhelmingly by Iliman Ndiaye's £60-65m sale to Man City. Other signings: Merlin Rohl (~£18m), Tyrique George (~£18m), Hayden Hackney (~£16.5m), Christian Norgaard (~£7m). Figure used is a midpoint from footballfancast.com, broadly corroborated by theesk.org's independent analysis.
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 Everton's position compares under both sets of rules.

Old PSR (loss-based)	New SCR (revenue-based)
3-year losses: £19.5m reported Limit: £105m Headroom: +£85.5m 2019/20–2021/22 (PL)	Squad cost: £165m 85% limit: £203.3m Headroom: +£38.3m Based on £239.1m adjusted revenue

Everton were the first PL club ever docked points for a PSR breach: an initial 10-point deduction (reduced to 6 on appeal) for losses of £124.5m against the £105m limit (a £19.5m breach) over 2019/20–2021/22, announced Nov 2023. A second, separate breach for the overlapping period to 2022/23 (£121.6m losses, £16.6m over the limit) brought a further 2-point deduction in Apr 2024; Everton withdrew that appeal once safety was confirmed. This row stores only the first (larger, better-documented) breach's loss figure to match the psr_limit/psr_period pairing — the second breach's £121.6m/£16.6m figures are a distinct, overlapping assessment period not separately represented in this schema.

Note on this club's figures. Revenue/wages/amortisation are reported figures from Everton's 2024/25 Annual Report (year ended 30 June 2025) — the FINAL season at Goodison Park; the new Hill Dickinson Stadium at Bramley-Moore Dock only opened for 2025/26, so this row does not yet reflect the stadium's expected revenue uplift (this is the promoted-club-style basis trap in reverse — old ground, not new). squad_cost (~£165m) follows matchdayfinance's published methodology: they assume 'football-only' wages are 75% of total staff costs, i.e. 75% x £152.1m = £114.1m, plus player amortisation £50.9m in full = £165.0m, giving their quoted SCR of 'around 69%' against adjusted revenue (£196.7m + £31.3m = £228m); this row computes ~72.4%, close to their 69% (the residual gap is likely rounding/minor treatment differences on their end), both comfortably under the 85% green threshold. An earlier draft of this row wrongly used the FULL £152.1m wage bill (no 75% haircut) plus a fabricated £30m agents' fees line not present in any source, producing a false 102.2% 'over the limit' reading — corrected here; agents_fees is not separately disclosed by matchdayfinance and is left null rather than invented. player_trading_profit (£31.3m) is the reported profit on player sales, driven mainly by Amadou Onana's sale to Aston Villa; the 2024/25 accounts also included a one-off £49m gain from selling the women's team and Goodison Park Ltd to a group entity (Roundhouse Capital Holdings) which is excluded from squad_cost/player_trading_profit here as it is an owner-linked asset sale, not football revenue or player trading. 3-YEAR TRADING PROFIT / TRANSFERMARKT NOTE: 2023/24 profit on disposal of players (£48.5m, driven by sales of Iwobi, Dobbin, Cannon, Gray) sourced from matchdayfinance.com's 'Everton Financial Results 2023/24'. 2022/23 figure (£47.5m, driven by sales of Anthony Gordon, Broadhead, Simms) sourced from theesk.org's 'Part I – Everton Football Club Company Limited Annual Report and Accounts 2022/23', which also confirms 2021/22 player trading profit was £67.7m for context. Both years are player-registration disposals only; neither figure includes the Goodison Park Ltd / women's team sale to Roundhouse Capital Holdings, which occurred in the 2024/25 accounting period only and is excluded. Transfermarkt squad value (€459.10m) fetched from the transfermarkt.us mirror (transfermarkt.com was unreachable) and converted to GBP at an approximate EUR/GBP rate of 0.86 (mid-2026), giving £394,826,000. This is a sanity-check figure only, not squad cost. Summer 2026 window: spend £78.2m, sales £80.4m, net sales £2.2m (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 Everton 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 →