SCR is live for 2026/27 in the Premier League and Championship. Figures last reviewed 2026-09-03.

Championship SCR

How much can West Bromwich Albion spend?

Under the EFL's Squad Cost Ratio rules, West Bromwich Albion have a guaranteed spending limit of £25.8m — 85% of estimated football revenue of £30.4m. Against their estimated squad cost that is £11.3m short. If the owner injects the maximum top-up (£16m/season), the ceiling rises to £41.8m.

West Bromwich Albion: the SCR breakdown

  • Estimated revenue (football) reported £30.4m
  • 85% SCR limit (no owner top-up) £25.8m
  • Estimated squad cost reported £37.1m
  • Headroom vs 85% limit −£11.3m
  • + Max owner equity top-up (if used) £16m
  • Max spending allowance (with top-up) £41.8m
  • Headroom vs max allowance +£4.7m
Balanced - squad cost is 122% of revenue

What this means

On these estimates, West Bromwich Albion are spending above the 85% Green Threshold but within reach of it - the kind of position the owner top-up allowance is designed to cover. Manageable, but not unlimited.

Summer 2026 window vs SCR headroom

  • Window spend (gross) £7.6m
  • Window sales £0
  • Net spend estimated £7.6m
  • Pre-window effective SCR headroom (85% limit plus any top-up or allowance) £4.7m
  • Against the 85% line alone −£11.3m
Spent beyond headroom

A net spend of £7.6m is £2.9m beyond the £4.7m of effective headroom West Brom had before the window opened — the 85% limit plus any owner top-up or allowance, minus estimated squad cost, the same basis as the transfer-window table.

Against the 85% line alone, with no top-up, West Brom's pre-window headroom was −£11.3m (already over the line).

Two disclosed fees drive the £7.6m total: Jimmy-Jay Morgan from Chelsea (~£4m, though outlets range from 'undisclosed' to €1.5m) and Felix Horn Myhre from Brann (~£2.5-3.1m), plus Brayann Pereira £1m. All outgoing deals had no disclosed fee. Given disagreement between outlets, treat as a rough estimated floor.
Source.

Spending beyond calculated headroom is not automatically a breach: transfer fees are amortised over the contract, sales offset signings, and none of it reaches SCR squad cost until the next accounts are filed. Every club's window spend vs headroom →

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 West Brom's position compares under both sets of rules.

Old PSR (loss-based) New SCR (revenue-based)
3-year losses: £43.2m reported
Limit: £39m
Headroom: −£4.2m
2021/22–2023/24 (Championship)
Squad cost: £37.1m
85% limit: £25.8m · Max (with top-up): £41.8m
Headroom: −£11.3m
Based on £30.4m revenue

Breached £39m limit by £4.2m (losses of £5.4m profit, £11m loss, £37.6m loss). Received a 2-point deduction in April 2025 - the smallest breach in EFL/PL history. Dispute centred on £5m interest on a loan from a former owner that the EFL ruled must be included in PSR calculations.

Note on this club's figures. 2024/25 revenue £30.4m (up £2.2m from 2023/24). Total staff costs £37.1m (down 14% from prior year). Pre-tax loss £18.8m. Received 2-point PSR deduction (April 2025). Sources: wba.co.uk official accounts, Swiss Ramble, Companies House.
Source.

Compare West Brom with another club

← All Championship SCR clubs ranked by SCR headroom

Figures are illustrative estimates from published accounts, named analyst estimates and public reporting, not official SCR submissions. SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-09-03. Full rules explainer →