Everton's Squad Cost Ratio Analysis for 2026/27 Season The Premier League has introduced a new Squad Cost Ratio (SCR) system for the 2026/27 season, replacing the previous Profitability and Sustainability Rules (PSR). For clubs not competing in UEFA competitions, such as Everton, the key green threshold is set at 85% of relevant football revenue. Exceeding this threshold can trigger financial levies, while surpassing the red threshold at 115% may lead to sporting sanctions. These thresholds are critical for understanding a club’s financial compliance, though exact figures are not publicly disclosed in real time. Everton’s estimated SCR for the 2026/27 season stands at 102%, according to independent financial modeling by PSRwatch. This places the club 17 percentage points above the green threshold but 13 percentage points below the red line. The calculation includes player wages, transfer amortisation, and agents’ fees, compared to the club’s relevant football revenue. While Everton’s 2024/25 accounts reported a staff-cost-to-turnover ratio of 77%, the SCR calculation incorporates additional costs and a different revenue base. The club’s move to the Hill Dickinson Stadium has significantly impacted its revenue potential. The new venue’s increased capacity and commercial opportunities are expected to boost matchday and sponsorship income compared to Goodison Park. However, the financial benefits of the stadium are nuanced due to the outsourced food and drinks operation. Everton only recognizes a portion of catering revenue, which complicates modeling the exact impact of the stadium on SCR. Everton’s financial position is also influenced by summer transfer activity. PSRwatch estimates that confirmed summer deals have reduced the club’s SCR headroom by approximately £30 million annually.#hill_dickinson_stadium #everton #psrwatch #baris_alper_yilmaz #richarlison
