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 Watford spend?

Under the EFL's Squad Cost Ratio rules, Watford can spend around £64m on squad costs - based on an estimated £57.6m of football revenue and the 85% limit, plus the owner equity top-up. That leaves an estimated £31m of headroom.

Watford: the SCR breakdown

  • Estimated revenue (football) reported £57.6m
  • SCR limit - 85% of revenue £49m
  • + Owner equity top-up (max / season) £15m
  • Effective spending allowance £64m
  • Estimated squad cost reported £33m
  • Headroom +£31m
High spending power - squad cost is 57.3% of revenue

What this means

On these estimates, Watford 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 Watford's position compares under both sets of rules.

Old PSR (loss-based) New SCR (revenue-based)
3-year losses: £20.9m reported
Limit: £39m
Headroom: +£18.1m
2021/22–2023/24 (Championship/PL)
Squad cost: £33m
Limit (85% + top-up): £64m
Headroom: +£31m
Based on £57.6m revenue

Net profit of £20.9m over three years - one of the most compliant clubs. £24.1m profit in 2022/23 (driven by £59m player sales) and £12.8m profit in 2023/24 offset the prior year's £16m loss. Parachute payments and aggressive cost-cutting made Watford an outlier.

Note on this club's figures. 2023/24 revenue £57.6m (down from £66.2m as parachute payments reduced). Wages cut to £33m (from £48.7m). Parachute payments now expired - 2025/26 revenue will fall further. Sources: Swiss Ramble, watfordfc.com official accounts, Companies House.
Source.

Compare Watford 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 →