Championship SCR
How much can West Bromwich Albion spend?
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
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
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.
Raw pre-tax results per Swiss Ramble: -£7.6m (2022/23), -£37.6m (2023/24) and -£18.8m (2024/25), a £64.0m three-year loss against the £39m Championship limit. These are raw figures: the P&S calculation allows deductions (academy, community, women's football, infrastructure depreciation) that this number does not apply. On the P&S basis an independent Club Financial Review Panel found the club just under £1.97m over the limit for the three years to 30 June 2025, the smallest breach on record, and deducted two points in April 2026. The dispute was whether interest on loans taken out by former owner Guochuan Lai counted against the club; the panel said it did.
Source.
West Bromwich Albion was the answer to Balance Sheet #10. Play today's puzzle →
Compare West Brom with another club
← All Championship SCR clubs ranked by SCR headroom