Eliezer Mayenda sale gives Sunderland SCR breathing room and shapes summer plans | OneFootball

Sunderland have sold Eliezer Mayenda to Stade Rennais in a deal that could reach £22 million. The transfer provides valuable headroom under spending rules before a busier 2026/27.

According to Sunderland Echo, Mayenda wanted regular minutes, and a sale suited all parties. He was likely to start pre-season as Régis Le Bris’s third-choice striker.

Under the Premier League’s new Squad Cost Ratio, clubs can spend up to 85% of revenue on first-team costs, including wages, agent fees and amortisation. Profits or losses on sales are spread, with a third applied to the limit in each of the next three years.

Europa League qualification also brings UEFA’s tighter 70% cap. Sunderland are well placed after strong promotion-year accounts and sales of Jack Clarke, Tommy Watson and Jobe Bellingham, though wages and amortisation rose after last summer’s investment.

Sunderland paid around £800,000 to sign Mayenda from Sochaux, with further add-ons thought to have been triggered. A significant sell-on is due to Sochaux, and while part of the fee is performance related, most is understood to be guaranteed.

In SCR terms, Sunderland are likely to book a profit of about £15 million, potentially worth roughly £5 million of headroom across the next few years. That would help Florent Ghisolfi strengthen depth and quality while reinforcing the stance that key starters are not for sale this summer.

The club still have work to do this window, but this sale underpins the plan as attention turns to incomings.

Source: Sunderland Echo