Everton face brutal transfer reality as key 16-day window nears after second points deduction

Everton may need to sell a key player in the opening weeks of the summer to help the club avoid a third breach of Premier League spending rules.

Figures contained in the 60 page judgement on Everton’s second case, which it was handed a two point deduction for on Monday, set out the state of play as the club approaches another financial deadline.

They paint a stark picture for a club that continues to record heavy losses despite efforts to adopt a more sustainable long-term approach.

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Top flight clubs are permitted to lose up to £105m over three years before facing prosecution by the league. That number relates to a club’s underlying losses, minus a series of allowable deductions. It is a threshold Everton have now crossed in consecutive seasons, with the club handed a six point penalty for a £19.5m breach for the period ending in June 2022 and the further two point sanction for a £16.6m excess in the timeframe ending in June 2023. Both punishments have been applied this season, pushing the club into a relegation fight its on-the-pitch performances do not merit.

Everton’s next assessment period will cover the 2022, 2023 and 2024 financial years. The panel that ruled on the club’s second case stated the relevant profit and sustainability (PSR) figures for 22 and 23 are, respectively, £3.9m and £62.7m. This means Everton, from a profit and sustainability position, cannot lose more than around £38m in the 12 months that end on June 30 of this year. This could prove an issue as the club attempts to improve on the £89.1m loss