SCR rules confirmed for 2026/27 - currently in shadow for 2025/26. Figures last reviewed 2026-05-17.

EFL Squad Cost Ratio

How much can Rotherham United spend?

Under the EFL's Squad Cost Ratio rules, Rotherham United can spend around £5.3m on squad costs - based on an estimated £10.5m of football revenue and the 85% limit. That puts them an estimated £2.4m over the limit on current figures.

Rotherham United: the SCR breakdown

  • Estimated revenue (football) reported £10.5m
  • SCR limit - 50% of revenue £5.3m
  • Estimated squad cost reported £7.6m
  • Headroom −£2.4m
Restricted - squad cost is 72.4% of revenue

What this means

On these estimates, Rotherham United 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. 2024-25 accounts: revenue £10.5m (down from £19.2m), wages £7.6m (down from £11.4m), pre-tax loss £4.65m. Central funding collapsed 59% (£9.2m to £2.5m) on relegation. Actual wages £7.6m = 72% of £10.5m revenue — over the 50% SCMP standard threshold. Est. 2025-26 wage bill £135,200/wk (£7.03m/yr). Kieran Maguire cautioned: 'gap between Championship and League One has expanded'. Losses average £100k/week. Risk of SCMP breach and transfer embargo. Sources: rothbiz.co.uk (2024-25 accounts), swissramble.substack.com (2023-24 analysis), rotherhamadvertiser.co.uk (Maguire caution).
Source.

Compare Rotherham 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 →