Sunderland
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 £84.4m
- Transfer amortisation £66.2m
- Agents' fees £7.2m
- Other squad costs (loans, net) £2.7m
- Remaining revenue
The squad costs the same £160.5m in both rings; only what it is measured against changes. Adding the three-year average profit on player sales (£26.4m a year) to revenue takes the ratio from 67.2% to 60.5%, so selling players is worth 6.7 points to Sunderland 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
- 40.3
- Profit before tax, £m, as filed
- (4.0)
- Net assets, £m
- 117.5
Championship, nearest group 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 | 84.4 |
| Transfer fees, spread over contracts | 66.2 |
| Agents' fees | 7.2 |
| Loans, net: players borrowed, less relief on players lent | 2.7 |
| Squad costs | 160.5 |
| Revenue counted by the rule | 238.7 |
| Three-year average profit on player sales | 26.4 |
| Revenue plus averaged sale profit | 265.1 |
| SCR under the rule | 60.5% |
| Before player-sale profit | 67.2% |
SCR = squad costs ÷ (revenue counted by the rule + three-year average profit on player sales).
Latest filed accounts
2024/25, year to 31 July 2025, £m
| Turnover | 39.4 |
| Matchday | 13.0 |
| Tv media and fl distribution | 12.0 |
| Sponsorship and royalties | 3.9 |
| Conference and banqueting | 7.6 |
| Retail and merchandising | 1.2 |
| Other | 1.7 |
| Staff costs, all employees | 52.9 |
| Transfer fees written off (amortisation) | 10.4 |
| Profit on player sales | 45.8 |
| Squad book value (player registrations) | 147.6 |
| Transfer fees owed to other clubs | 70.8 |
| Transfer fees owed by other clubs | 27.3 |
The Sunderland Association Football Club Limited (company) (company 00049116), as filed at Companies House. The SCR uses the club's accounts, rolled forward to 2026/27.
SCR 2026/27 articles
- Summer window Sunderland's squad cost ratio: seventh place does the heavy lifting 21 September 2026
Figures are from the latest completed checkpoint. They are the Orange Ledger's estimates, not official figures. Sunderland's finances, season by season · All 20 clubs.
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