Premier League SCR head-to-head
Leeds vs Sunderland
Side by side
Leeds United
- Estimated revenue (football) estimated £271m
- 85% SCR limit £230.4m
- Estimated squad cost estimated £176.2m
- Components not itemised — squad cost is anchored to a published analyst estimate rather than composed from wages, amortisation and agents' fees.
- Headroom vs 85% limit +£54.2m
- Red Threshold (115% of adjusted revenue) £311.7m
- Headroom vs Red Threshold +£135.5m
For reference, Transfermarkt's current squad market value is £367.2m (source) — a transfer-market valuation, not the same thing as squad cost. It's shown purely as a sanity-check on the scale of the composed wage/amortisation figure above, not as an input to the SCR calculation itself.
Sunderland
- Estimated revenue (football) estimated £213m
- + Player trading profit/loss (3-yr average) +£7m
- = Adjusted revenue (SCR basis) £220m
- 85% SCR limit £187m
- Estimated squad cost estimated £160.6m
- Components not itemised — squad cost is anchored to a published analyst estimate rather than composed from wages, amortisation and agents' fees.
- Headroom vs 85% limit +£26.4m
- Red Threshold (115% of adjusted revenue) £253m
- Headroom vs Red Threshold +£92.4m
UEFA squad cost rule (UEFA Europa League) — a separate regulator's rule, running alongside the domestic one
- UEFA limit (70% of adjusted revenue) £154m
- Headroom vs UEFA limit −£6.6m
For reference, Transfermarkt's current squad market value is £337.2m (source) — a transfer-market valuation, not the same thing as squad cost. It's shown purely as a sanity-check on the scale of the composed wage/amortisation figure above, not as an input to the SCR calculation itself.
What drives the difference
Neither club has an owner top-up to lean on: Premier League SCR is 85% of adjusted revenue, full stop, with a 30% allowance above it that shrinks after any breach. Adjusted revenue nets in profit on player sales averaged over three seasons — Leeds n/a, Sunderland +£7m — so a club that sells well buys itself headroom without touching its wage bill. Sunderland is also bound by UEFA's stricter 70% rule this season, which is the tighter constraint of the two for most clubs in Europe.