Overview

• The Premier League’s Profit and Sustainability Rules limit three-year losses to £105 million excluding youth, women’s football and infrastructure outlays, with breaches triggering fines and points deductions.
• Manchester United’s position is calculated on Red Football Limited accounts and benefits from Sir Jim Ratcliffe’s equity injections, giving them over £140 million of loss allowance in 2024/25.
• Chelsea top the table with a £300 million buffer after intra-group asset sales, while Manchester City, Tottenham and Brighton each enjoy more than £275 million of leeway.
• Aston Villa are unique in their vulnerability, having lost £206.2 million in the past two seasons and now facing just a £15 million margin before PSR penalties.
• Newcastle United, Leeds, Everton and Burnley occupy moderately precarious positions but can comply with PSR limits if they manage spending carefully.