EFL Squad Cost Ratio
How much can Portsmouth spend?
Under the EFL's Squad Cost Ratio rules, Portsmouth can spend
around £26.6m on squad
costs - based on an estimated £13.6m of football
revenue and the 85% limit, plus the owner equity top-up.
That leaves an estimated £16m of headroom.
Portsmouth: the SCR breakdown
- Estimated revenue (football) reported £13.6m
- SCR limit - 85% of revenue £11.6m
- + Owner equity top-up (max / season) £15m
- Effective spending allowance £26.6m
- Estimated squad cost reported £10.6m
- Headroom +£16m
High spending power
- squad cost is 77.9% of revenue
What this means
On these estimates, Portsmouth sit comfortably inside the 85% Green Threshold. They have room to invest in the squad without straining the rules.
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 Portsmouth's position compares under both sets of rules.
| Old PSR (loss-based) | New SCR (revenue-based) |
|---|---|
|
3-year losses: −£10m
estimated
Limit: £39m Headroom: +£29m 2022/23–2024/25 (Champ/League One) |
Squad cost: £10.6m
Limit (85% + top-up): £26.6m Headroom: +£16m Based on £13.6m revenue |
Very strong PSR position - estimated ~£10m losses over three years (£5.6m in 2023/24, £4.4m in 2024/25). Debt-free, with minimal player amortisation. One of the best PSR positions in the division alongside Plymouth.
Note on this club's figures. 2023/24 revenue £13.6m (League One title-winning season). Total payroll £10.6m. 2024/25 Championship revenue will be materially higher due to broadcast uplift - estimate ~£20m. Sources: portsmouthfc.co.uk official accounts, pompeytrust.com, portsmouth.co.uk.
Source.
Source.
Compare Portsmouth 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 →