Which clubs have problems with regulations regarding profitability and sustainability?

Most football fans will consider June 14 as the beginning of the European Championship, but it was also the opening day of the transfer window. This is more important than ever this year as the vast majority of clubs will only have until the end of June to make player sales that will help them meet the requirements of the Premier League’s Profitability and Sustainability Regulations (PSR).

The other side of the coin is the usual football chatter about the transfer market, with many fans obsessing over who their club will buy. Some of them simply cannot understand why their club is not signing all the players on their wish list, but this is also partly due to the restrictions imposed by the PSR.

With the exception of a few accounting geeks, no one has cared much about PSR in the past, but last season the regulations began to rear their ugly heads when the Premier League imposed point deductions on Everton and Nottingham Forest for financial breaches.

The question is which clubs are most at risk in the context of PSR?

To answer this question perfectly, we would need to have access to the settlements for the last season of 2023/24, which unfortunately will not be published for many months.

However, if we look at the situation in the Premier League at the end of the 2022/23 season, we should get a reasonable picture of each club’s position, based on actual results for the 2021/22 and 2022/23 seasons, the first two years of the 3-year PSR monitoring period.

We will then estimate data for the 2023/24 season for those clubs that appear to be most challenged.

Finally, we’ll look at how much these clubs will need to increase in player sales this month, taking into account sales to date.