Football finance, from the outside inThe Orange LedgerFor professionals

Crystal Palace

Squad cost ratio (SCR) for the 2026/27 season: the Orange Ledger's independent estimate for the Premier League's 1 March 2027 test, updated as new data arrives.

SCR under the rule79.3%Range 72.7% to 81.9% · ranked 12 of 20
Before player-sale profit101.7%Squad costs against revenue alone
Distance to 85%5.7 ptsBelow 85%: no levy

Where the revenue goes

Squad costs as a share of revenue
Player and head-coach wages: £109.2m, 50.1% of revenueTransfer amortisation: £82.5m, 37.9% of revenueAgents' fees: £11.4m, 5.2% of revenueHead-coach fees to other clubs: £0.9m, 0.4% of revenueOther squad costs (loans, net): £17.7m, 8.1% of revenueCosts exceed revenue by £3.8mSCR limit101.7%of revenue

Costs exceed revenue by £3.8m

Squad costs under the rule
Player and head-coach wages: £109.2m, 39.1% of revenue + avg sale profitTransfer amortisation: £82.5m, 29.5% of revenue + avg sale profitAgents' fees: £11.4m, 4.1% of revenue + avg sale profitHead-coach fees to other clubs: £0.9m, 0.3% of revenue + avg sale profitOther squad costs (loans, net): £17.7m, 6.3% of revenue + avg sale profitRemaining revenue: £57.8m, 20.7% of revenue + avg sale profitSCR limit79.3%of revenue +avg sale profit
  • Player and head-coach wages £109.2m
  • Transfer amortisation £82.5m
  • Agents' fees £11.4m
  • Head-coach fees to other clubs £0.9m
  • Other squad costs (loans, net) £17.7m
  • Remaining revenue

The squad costs the same £221.7m in both rings; only what it is measured against changes. Adding the three-year average profit on player sales (£61.6m a year) to revenue takes the ratio from 101.7% to 79.3%, so selling players is worth 22.4 points to Crystal Palace under the rule.

Squad costs and revenue: the Orange Ledger's estimate for the 1 March 2027 test, rolled forward from the 2024/25 accounts; three-year average of player-sale profit. The 85% tick marks the rule's limit on each ring.

Filed accounts, 2024/25

Revenue, £m
196.6
Profit before tax, £m, as filed
8.3
Net assets, £m
(35.6)

Premier League, nearest group accounts as filed at Companies House, read twice. Losses and net liabilities in brackets.

20 seasons of finances →
Next date for Crystal Palace31 March 2027Crystal Palace's 2025/26 accounts due at Companies House: the filing that tests this estimateFull calendar →

How the SCR is built

Estimate for the 1 March 2027 test, £m

Player and head-coach wages109.2
Transfer fees, spread over contracts82.5
Agents' fees11.4
Head coach's fee to another club, spread over his contract0.9
Loans, net: players borrowed, less relief on players lent17.7
Squad costs221.7
Revenue counted by the rule217.9
Three-year average profit on player sales61.6
Revenue plus averaged sale profit279.5
SCR under the rule79.3%
Before player-sale profit101.7%

SCR = squad costs ÷ (revenue counted by the rule + three-year average profit on player sales).

Latest filed accounts

2024/25, year to 30 June 2025, £m

Turnover196.6
Broadcasting142.3
Sponsorship advertising19.4
Matchday15.6
Other commercial11.4
Other income8.0
Staff costs, all employees148.3
Transfer fees written off (amortisation)54.1
Profit on player sales66.1
Squad book value (player registrations)160.7

CPFC 2010 Limited (consolidated) (company 07206409), as filed at Companies House. The SCR uses the club's accounts, rolled forward to 2026/27.

SCR 2026/27 articles

Figures are from the latest completed checkpoint. They are the Orange Ledger's estimates, not official figures. Crystal Palace's finances, season by season · All 20 clubs.

More on Crystal Palace

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