Hull City
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 £65.5m
- Transfer amortisation £44.0m
- Agents' fees £1.7m
- Other squad costs (loans, net) £3.4m
- Remaining revenue
The squad costs the same £114.6m in both rings; only what it is measured against changes. Adding the three-year average profit on player sales (£16.9m a year) to revenue takes the ratio from 73.6% to 66.4%, so selling players is worth 7.2 points to Hull City 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
- 25.8
- Profit before tax, £m, as filed
- (10.2)
- Net assets, £m
- (42.1)
Championship, 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 | 65.5 |
| Transfer fees, spread over contracts | 44.0 |
| Agents' fees | 1.7 |
| Loans, net: players borrowed, less relief on players lent | 3.4 |
| Squad costs | 114.6 |
| Revenue counted by the rule | 155.7 |
| Three-year average profit on player sales | 16.9 |
| Revenue plus averaged sale profit | 172.6 |
| SCR under the rule | 66.4% |
| Before player-sale profit | 73.6% |
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 | 25.8 |
| Attendance | 5.1 |
| Other matchday | 2.1 |
| Tv and fl distribution | 12.5 |
| Commercial | 3.8 |
| Retail and merchandising | 2.4 |
| Staff costs, all employees | 36.7 |
| Transfer fees written off (amortisation) | 10.4 |
| Profit on player sales | 33.1 |
| Squad book value (player registrations) | 24.5 |
| Transfer fees owed to other clubs | 26.1 |
| Transfer fees owed by other clubs | 6.2 |
Hull City Tigers Limited (company) (company 04032392), as filed at Companies House. The SCR uses the club's accounts, rolled forward to 2026/27.
SCR 2026/27 articles
- Summer window Hull City's squad cost ratio: £155m of signings on 15th-place money 25 September 2026
Figures are from the latest completed checkpoint. They are the Orange Ledger's estimates, not official figures. Hull City's finances, season by season · All 20 clubs.
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