EFL Squad Cost Ratio
How much can Lincoln City spend?
Under the EFL's Squad Cost Ratio rules, Lincoln City can spend
around £3.5m on squad
costs - based on an estimated £7m of football
revenue and the 85% limit.
That puts them an estimated £1.6m over the limit on current figures.
Lincoln City: the SCR breakdown
- Estimated revenue (football) reported £7m
- SCR limit - 50% of revenue £3.5m
- Estimated squad cost estimated £5.1m
- Headroom −£1.6m
Restricted
- squad cost is 73.5% of revenue
What this means
On these estimates, Lincoln City are spending well above what SCR allows. Closing that gap usually means selling players or growing revenue before they can strengthen further.
Note on this club's figures. 2023-24 revenue £6.97m (up from £6.52m). Est. 2025-26 wages £98,500/wk (£5.12m/yr). SCMP ratio est. ~74% of 2023-24 revenue — over the 50% standard threshold. Mid-table operator; revenue growth would ease compliance risk. No special circumstances (not relegated from Championship). Sources: sentinelsportsgroup.co.uk (revenue data), matchdayfinance.com (L1 2023-24 financial results), footballleagueworld.co.uk (24-club wage ranking).
Source.
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Compare Lincoln with another club
Figures are illustrative estimates from published accounts and public reporting, not
official SCR submissions. SCR uses adjusted football revenue, which differs from headline
turnover. Last reviewed 2026-05-17.
Full rules explainer →