Everton
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.
Where the revenue goes
- Player and head-coach wages £121.1m
- Transfer amortisation £68.0m
- Agents' fees £6.7m
- Other squad costs (loans, net) £16.1m
- Remaining revenue
The squad costs the same £211.9m in both rings; only what it is measured against changes. Adding the three-year average profit on player sales (£43.1m a year) to revenue takes the ratio from 85.0% to 72.5%, so selling players is worth 12.5 points to Everton 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
- 196.7
- Profit before tax, £m, as filed
- (8.6)
- Net assets, £m
- 393.3
Premier League, club company accounts as filed at Companies House, read twice. Losses and net liabilities in brackets.
20 seasons of finances →How the SCR is built
Estimate for the 1 March 2027 test, £m
| Player and head-coach wages | 121.1 |
| Transfer fees, spread over contracts | 68.0 |
| Agents' fees | 6.7 |
| Loans, net: players borrowed, less relief on players lent | 16.1 |
| Squad costs | 211.9 |
| Revenue counted by the rule | 249.4 |
| Three-year average profit on player sales | 43.1 |
| Revenue plus averaged sale profit | 292.5 |
| SCR under the rule | 72.5% |
| Before player-sale profit | 85.0% |
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
| Turnover | 196.7 |
| Broadcasting | 129.2 |
| Matchday | 20.3 |
| Sponsorship advertising merchandising | 24.3 |
| Other commercial | 22.8 |
| Staff costs, all employees | 152.1 |
| Transfer fees written off (amortisation) | 50.9 |
| Profit on player sales | 31.3 |
| Squad book value (player registrations) | 96.9 |
Everton Football Club Company Limited (company 00036624), as filed at Companies House. The SCR uses the club's accounts, rolled forward to 2026/27.
SCR 2026/27 articles
- Summer window Everton's squad cost ratio: a cost base close to the line, and one loan that costs £16m a year 13 September 2026
Figures are from the latest completed checkpoint. They are the Orange Ledger's estimates, not official figures. Everton's finances, season by season · All 20 clubs.
Financial sanctions on record
- 2026Premier League commission: Everton to pay Burnley £35.0m, including interest (£26.0m before interest). The first award of its kind, and the template for later compensation claims.
- 2024Premier League: 2-point deduction. Appeal withdrawn by the club on 10 May 2024; the deduction stood.
- 2023Premier League: 10-point deduction. Reduced to six points on appeal on 26 February 2024; the appeal board also overturned the finding that the club had failed to act in utmost good faith.
Every decision, with its source, is in the sanctions register.
Need this analysis for a transfer, a loan, an investment or a board paper? Discuss a research requirement.