{
 "title": "Premier League squad cost ratios (SCR) 2026/27",
 "publisher": "The Orange Ledger (Arthur van de Laak), theorangeledger.com",
 "test": "Premier League squad cost rules, 1 March 2027 test; 85% threshold (levy from 2027/28), 115% red threshold",
 "basis": "Independent estimates rebuilt from filed club accounts. Not official figures.",
 "updated": "3 November 2026",
 "engine_version": "uncertainty-components-v2cm",
 "licence": "Figures may be quoted with attribution: \"The Orange Ledger, theorangeledger.com\". Not for republication in bulk or inclusion in other databases or data products without permission. See theorangeledger.com/terms/.",
 "clubs": [
  {
   "rank": 1,
   "club": "Manchester United",
   "scr_pct": 56.9,
   "scr_before_player_sale_profit_pct": 59.8,
   "range_pct": [
    54.1,
    59.3
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/manchester-united/",
   "article": "https://theorangeledger.com/blog/2026-09-20-manchester-united-rebuilt/"
  },
  {
   "rank": 2,
   "club": "Sunderland",
   "scr_pct": 60.5,
   "scr_before_player_sale_profit_pct": 67.2,
   "range_pct": [
    56.3,
    64.4
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/sunderland/",
   "article": "https://theorangeledger.com/blog/2026-09-21-sunderland-rebuilt/"
  },
  {
   "rank": 3,
   "club": "Arsenal",
   "scr_pct": 60.7,
   "scr_before_player_sale_profit_pct": 65,
   "range_pct": [
    57.5,
    64.7
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/arsenal/",
   "article": "https://theorangeledger.com/blog/2026-09-16-arsenal-rebuilt/"
  },
  {
   "rank": 4,
   "club": "Coventry City",
   "scr_pct": 63.5,
   "scr_before_player_sale_profit_pct": 65.7,
   "range_pct": [
    58.8,
    68.1
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/coventry/",
   "article": "https://theorangeledger.com/blog/2026-09-24-coventry-rebuilt/"
  },
  {
   "rank": 5,
   "club": "Hull City",
   "scr_pct": 66.4,
   "scr_before_player_sale_profit_pct": 73.6,
   "range_pct": [
    61.3,
    71.7
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/hull/",
   "article": "https://theorangeledger.com/blog/2026-09-25-hull-rebuilt/"
  },
  {
   "rank": 6,
   "club": "Leeds",
   "scr_pct": 68.6,
   "scr_before_player_sale_profit_pct": 72.9,
   "range_pct": [
    62.8,
    73.7
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/leeds/",
   "article": "https://theorangeledger.com/blog/2026-09-21-leeds-rebuilt/"
  },
  {
   "rank": 7,
   "club": "Everton",
   "scr_pct": 72.5,
   "scr_before_player_sale_profit_pct": 85,
   "range_pct": [
    67.9,
    76
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/everton/",
   "article": "https://theorangeledger.com/blog/2026-09-13-everton-rebuilt/"
  },
  {
   "rank": 8,
   "club": "Liverpool",
   "scr_pct": 73.6,
   "scr_before_player_sale_profit_pct": 80,
   "range_pct": [
    69.4,
    78.3
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/liverpool/",
   "article": "https://theorangeledger.com/blog/2026-09-19-liverpool-rebuilt/"
  },
  {
   "rank": 9,
   "club": "Aston Villa",
   "scr_pct": 74.2,
   "scr_before_player_sale_profit_pct": 96.9,
   "range_pct": [
    68.8,
    77
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/aston-villa/",
   "article": "https://theorangeledger.com/blog/2026-09-17-aston-villa-rebuilt/"
  },
  {
   "rank": 10,
   "club": "Manchester City",
   "scr_pct": 74.4,
   "scr_before_player_sale_profit_pct": 86.4,
   "range_pct": [
    68.3,
    78.5
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/manchester-city/",
   "article": "https://theorangeledger.com/blog/2026-09-18-manchester-city-rebuilt/"
  },
  {
   "rank": 11,
   "club": "Brighton",
   "scr_pct": 79.1,
   "scr_before_player_sale_profit_pct": 109.5,
   "range_pct": [
    70.8,
    82.2
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/brighton/",
   "article": "https://theorangeledger.com/blog/2026-09-13-brighton-rebuilt/"
  },
  {
   "rank": 12,
   "club": "Crystal Palace",
   "scr_pct": 79.3,
   "scr_before_player_sale_profit_pct": 101.7,
   "range_pct": [
    72.7,
    81.9
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/crystal-palace/",
   "article": "https://theorangeledger.com/blog/2026-09-12-crystal-palace-rebuilt/"
  },
  {
   "rank": 13,
   "club": "Tottenham",
   "scr_pct": 80.4,
   "scr_before_player_sale_profit_pct": 89.5,
   "range_pct": [
    76.6,
    85.8
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/tottenham/",
   "article": "https://theorangeledger.com/blog/2026-09-19-tottenham-rebuilt/"
  },
  {
   "rank": 14,
   "club": "Brentford",
   "scr_pct": 81.6,
   "scr_before_player_sale_profit_pct": 106.8,
   "range_pct": [
    75.3,
    84.7
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/brentford/",
   "article": "https://theorangeledger.com/blog/2026-09-12-brentford-rebuilt/"
  },
  {
   "rank": 15,
   "club": "Newcastle",
   "scr_pct": 81.7,
   "scr_before_player_sale_profit_pct": 108.8,
   "range_pct": [
    76.4,
    85.5
   ],
   "above_85_pct": false,
   "club_page": "https://theorangeledger.com/clubs/newcastle/",
   "article": "https://theorangeledger.com/blog/2026-09-13-newcastle-rebuilt/"
  },
  {
   "rank": 16,
   "club": "Bournemouth",
   "scr_pct": 85.4,
   "scr_before_player_sale_profit_pct": 105.1,
   "range_pct": [
    78.2,
    86.8
   ],
   "above_85_pct": true,
   "club_page": "https://theorangeledger.com/clubs/bournemouth/",
   "article": "https://theorangeledger.com/blog/2026-09-12-bournemouth-rebuilt/"
  },
  {
   "rank": 17,
   "club": "Chelsea",
   "scr_pct": 91.3,
   "scr_before_player_sale_profit_pct": 115.4,
   "range_pct": [
    82,
    95.8
   ],
   "above_85_pct": true,
   "club_page": "https://theorangeledger.com/clubs/chelsea/",
   "article": "https://theorangeledger.com/blog/2026-09-16-chelsea-rebuilt/"
  },
  {
   "rank": 18,
   "club": "Nottingham Forest",
   "scr_pct": 97.5,
   "scr_before_player_sale_profit_pct": 124.5,
   "range_pct": [
    87.6,
    99.4
   ],
   "above_85_pct": true,
   "club_page": "https://theorangeledger.com/clubs/nottingham-forest/",
   "article": "https://theorangeledger.com/blog/2026-09-13-nottingham-forest-rebuilt/"
  },
  {
   "rank": 19,
   "club": "Ipswich Town",
   "scr_pct": 97.9,
   "scr_before_player_sale_profit_pct": 109,
   "range_pct": [
    91,
    104.1
   ],
   "above_85_pct": true,
   "club_page": "https://theorangeledger.com/clubs/ipswich/",
   "article": "https://theorangeledger.com/blog/2026-09-25-ipswich-rebuilt/"
  },
  {
   "rank": 20,
   "club": "Fulham",
   "scr_pct": 105.3,
   "scr_before_player_sale_profit_pct": 116.2,
   "range_pct": [
    96.8,
    109.8
   ],
   "above_85_pct": true,
   "club_page": "https://theorangeledger.com/clubs/fulham/",
   "article": "https://theorangeledger.com/blog/2026-09-12-fulham-rebuilt/"
  }
 ]
}