EFL Squad Cost Ratio
How much can Sheffield United spend?
Sheffield United is a parachute-payment club. A large slice of this revenue is Premier League parachute money - and it falls away sharply once those payments end, which is exactly when SCR headroom can disappear.
Sheffield United: the SCR breakdown
- Estimated revenue (football) estimated £89m
- SCR limit - 85% of revenue £75.7m
- + Owner equity top-up (max / season) £15m
- Effective spending allowance £90.7m
- Estimated squad cost reported £58m
- Headroom +£32.7m
What this means
On these estimates, Sheffield United 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 Sheffield Utd's position compares under both sets of rules.
| Old PSR (loss-based) | New SCR (revenue-based) |
|---|---|
|
3-year losses: −£47.5m
reported
Limit: £39m Headroom: −£8.5m 2021/22–2023/24 (Championship) |
Squad cost: £58m
Limit (85% + top-up): £90.7m Headroom: +£32.7m Based on £89m revenue |
Breached Championship £39m limit by £8.5m (losses of £16m, £31.5m, then £3.9m profit in PL year). Received 2-point deduction in 2024/25 - but that was for late transfer payments, not PSR. The underlying PSR breach was masked by promotion to the PL which switched them to the £105m limit.
Source.