Championship SCR
How much can West Ham United spend?
West Ham 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. How parachute payments work →
West Ham United: the SCR breakdown
- Estimated revenue (football) reported £228m
- 85% SCR limit (no owner top-up) £193.8m
- Estimated squad cost reported £176m
- Headroom vs 85% limit +£17.8m
- + Max owner equity top-up (if used) £16m
- Max spending allowance (with top-up) £209.8m
- Headroom vs max allowance +£33.8m
What this means
On these estimates, West Ham United sit comfortably inside the 85% Green Threshold. They have room to invest in the squad without straining the rules.
Summer 2026 window vs SCR headroom
- Window spend (gross) £27m
- Window sales £188.5m
- Net sale estimated −£161.5m
- Pre-window effective SCR headroom (85% limit plus any top-up or allowance) £33.8m
- Against the 85% line alone £17.8m
A net sale of −£161.5m leaves £195.3m of the £33.8m of effective headroom West Ham 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 Ham's pre-window headroom was £17.8m.
Composed from itemised disclosed fees: incoming Manor Solomon £5m + Arne Engels £22m = £27m. Outgoing Mateus Fernandes £85m (most expensive EFL player sale ever, per ESPN) + Crysencio Summerville ~£55m + El Hadji Malick Diouf £40m + Freddie Potts £8.5m = £188.5m. Large net profit driven by post-relegation player sales; several minor deals remain undisclosed so true totals are likely somewhat higher.
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 Ham's position compares under both sets of rules.
| Old PSR (loss-based) | New SCR (revenue-based) |
|---|---|
|
3-year losses: £64.2m
estimated
Limit: £105m Headroom: +£40.8m 2022/23–2024/25 (PL) |
Squad cost: £176m
85% limit: £193.8m · Max (with top-up): £209.8m Headroom: +£17.8m Based on £228m revenue |
Raw pre-tax results: −£17m (2022/23), +£57m (2023/24, Rice/Benrahma-era sales profit £96m), −£104.2m (2024/25) = −£64.2m over three years against the £105m PL limit, ~£41m of nominal headroom. This is the unadjusted accounting figure, not the PSR-assessed one (allowable deductions for academy, women's team, infrastructure and depreciation would improve it); the club states it remains PSR-compliant. From 2026/27 they are governed by Championship SCR, with the 2024/25 loss still inside the rolling window.
Source.
Compare West Ham with another club
← All Championship SCR clubs ranked by SCR headroom