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 Wigan Athletic spend?

Under the EFL's Squad Cost Ratio rules, Wigan Athletic can spend around £4.6m on squad costs - based on an estimated £9.2m of football revenue and the 85% limit. That leaves an estimated £214k of headroom.

Wigan Athletic: the SCR breakdown

  • Estimated revenue (football) reported £9.2m
  • SCR limit - 50% of revenue £4.6m
  • Estimated squad cost estimated £4.4m
  • Headroom +£214k
High spending power - squad cost is 47.7% of revenue

What this means

On these estimates, Wigan Athletic sit comfortably inside the 85% Green Threshold. They have room to invest in the squad without straining the rules.

Note on this club's figures. 2023-24 wages £11.7m on £9.2m revenue = 127% SCMP ratio — far beyond threshold. Club entered administration July 2025; 8-point deduction for late wage payments 2023-24; second 4-point deduction for missed wage deadline; 12-point deduction threatened. HMRC tax breach (Rule 17). Est. 2025-26 wages cut sharply to £84,350/wk (£4.39m/yr) after squad restructuring under administration. EFL transfer embargo applied. Existential financial risk. Sources: sentinelsportsgroup.co.uk (revenue/wage data), footballleagueworld.co.uk (EFL embargo), skysports.com (4-point deduction report).
Source.

Compare Wigan 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 →