PSR Watch

How PSR works

The Premier League's Profit and Sustainability Rules cap a club's losses at £105m across three reporting periods. Clubs in the Championship for one or two of those years get a lower threshold (£83m or £61m). A breach can trigger a points deduction. Everton and Nottingham Forest were both points-docked under PSR in 2023/24.

Allowable deductions: women's football, academy, infrastructure spend, community schemes and depreciation on stadium assets all get deducted before the headline P&L hits the test. Our headroom is conservative because we use the headline P&L from filed accounts without these deductions. Phase 2 will surface the allowable categories directly from notes to the accounts.

Years used shows how many of the last three reporting periods we've parsed. Newly enriched clubs may show 1 or 2 of 3 until older filings come through.

Refreshed weekly. Source: each club's iXBRL accounts at Companies House.