Premier League SCR head-to-head
Nottm Forest vs Everton
Side by side
Nottingham Forest
- Estimated revenue (football) reported £222m
- + Player trading profit/loss (3-yr average) +£37m
- Latest single season was +£7m not used alone
- = Adjusted revenue (SCR basis) £259m
- 85% SCR limit £220.2m
- Estimated squad cost estimated £199.3m
- 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 +£20.9m
- Red Threshold (115% of adjusted revenue) £297.9m
- Headroom vs Red Threshold +£98.6m
For reference, Transfermarkt's current squad market value is £442.1m (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.
Everton
- Estimated revenue (football) reported £196.7m
- + Player trading profit/loss (3-yr average) +£42.4m
- Latest single season was +£31.3m not used alone
- = Adjusted revenue (SCR basis) £239.1m
- 85% SCR limit £203.3m
- Estimated squad cost estimated £165m
- 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 +£38.3m
- Red Threshold (115% of adjusted revenue) £275m
- Headroom vs Red Threshold +£110m
For reference, Transfermarkt's current squad market value is £394.8m (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 — Nottm Forest +£37m, Everton +£42.4m — so a club that sells well buys itself headroom without touching its wage bill.