EFL Squad Cost Ratio
How much can West Bromwich Albion spend?
Under the EFL's Squad Cost Ratio rules, West Bromwich Albion can spend
around £40.8m on squad
costs - based on an estimated £30.4m of football
revenue and the 85% limit, plus the owner equity top-up.
That leaves an estimated £3.7m of headroom.
West Bromwich Albion: the SCR breakdown
- Estimated revenue (football) reported £30.4m
- SCR limit - 85% of revenue £25.8m
- + Owner equity top-up (max / season) £15m
- Effective spending allowance £40.8m
- Estimated squad cost reported £37.1m
- Headroom +£3.7m
High spending power
- squad cost is 122% of revenue
What this means
On these estimates, West Bromwich Albion 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 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
Limit (85% + top-up): £40.8m Headroom: +£3.7m 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.
Source.
Compare West Brom 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 →