SCR is live for 2026/27 in the Premier League and Championship. Figures last reviewed 2026-09-03.

Championship SCR head-to-head

Southampton vs Cardiff

On current estimates, Southampton has the bigger SCR spending allowance - by roughly £112.7m. Spending power under SCR follows revenue - so the gap is really a revenue gap.

Side by side

Southampton

  • Estimated revenue (football) reported £158.4m
  • 85% SCR limit (no owner top-up) £134.6m
  • Estimated squad cost reported £115.8m
  • Headroom vs 85% limit +£18.8m
  • + Max owner equity top-up (if used) £16m
  • Max spending allowance (with top-up) £150.6m
  • Headroom vs max allowance +£34.8m
High spending power - squad cost is 73.1% of revenue

Cardiff City

  • Estimated revenue (football) reported £25.8m
  • 85% SCR limit (no owner top-up) £21.9m
  • Estimated squad cost reported £39m
  • Headroom vs 85% limit −£17.1m
  • + Max owner equity top-up (if used) £16m
  • Max spending allowance (with top-up) £37.9m
  • Headroom vs max allowance −£1.1m
Restricted - squad cost is 151.2% of revenue

What drives the difference

The decisive factor here is parachute payments. Southampton still receive Premier League parachute money, which inflates the football revenue that SCR is calculated on. Cardiff City, without it, work from a smaller base - and so a smaller 85% allowance. When the parachute payments end, that advantage narrows fast.

More comparisons

Comparisons use illustrative estimates from published accounts, not official SCR submissions. SCR uses adjusted football revenue, which differs from headline turnover. Last reviewed 2026-09-03. Full rules explainer →