EFL Squad Cost Ratio
How much can Preston North End spend?
Under the EFL's Squad Cost Ratio rules, Preston North End can spend
around £29.4m on squad
costs - based on an estimated £16.9m of football
revenue and the 85% limit, plus the owner equity top-up.
That leaves an estimated £7.4m of headroom.
Preston North End: the SCR breakdown
- Estimated revenue (football) reported £16.9m
- SCR limit - 85% of revenue £14.4m
- + Owner equity top-up (max / season) £15m
- Effective spending allowance £29.4m
- Estimated squad cost reported £22m
- Headroom +£7.4m
High spending power
- squad cost is 130.2% of revenue
What this means
On these estimates, Preston North End 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 Preston's position compares under both sets of rules.
| Old PSR (loss-based) | New SCR (revenue-based) |
|---|---|
|
3-year losses: −£32m
estimated
Limit: £39m Headroom: +£7m 2022/23–2024/25 (Championship) |
Squad cost: £22m
Limit (85% + top-up): £29.4m Headroom: +£7.4m Based on £16.9m revenue |
Estimated ~£32m losses over three years, assumed within the £39m limit but with little headroom. Losses of £14.3m and £17.7m in last two known years. Analysts note Preston 'do not publish adjusted figures' but are assumed compliant. Owner debt conversions (£30m post-accounts) provide a buffer.
Note on this club's figures. 2023/24 revenue £16.9m. Staff costs £22.0m (player wages £19.2m). Sources: Swiss Ramble, azscore.com, lep.co.uk.
Source.
Source.
Compare Preston 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 →