Sunderland outline strong finances as SCR replaces PSR ahead of 2026/27 | OneFootball

According to Sunderland Echo, Sunderland are well placed financially as the Premier League prepares to shift to Squad Cost Ratio rules in 2026/27, Chief Business Officer David Bruce told the supporter collective.

The club voted in favour of moving from Profitability and Sustainability Rules, which assessed losses over three years, to SCR, which will apply in real time. Spending on first-team squad costs will be capped at 85% of projected revenues agreed with the Premier League.

While some clubs outside the big six oppose the change, Sunderland believe it will protect competitive balance, encourage investment off the pitch and aligns with UEFA.

The 2025 accounts, covering 2024/25, are due next month and are expected to be strong. They will include the sales of Tommy Watson, Jobe Bellingham and Jack Clarke, and exclude most of last summer’s transfer spend.

More than £10 million went into stadium improvements in the summer alongside considerable squad investment. There has also been extra staffing to compete in the Premier League, particularly in the commercial department. Operating expenses in last year’s figures are unusually high due to promotion bonuses.

Player trading has been positive and the club say they are well positioned for the final year of PSR and for SCR when introduced. Revenues are trending up and costs are being managed to support competitiveness on the pitch.

Separately, the club have applied for a Premier League exemption to keep away fans in the North Stand Upper for the foreseeable future.

Source: Sunderland Echo