In a season where Everton and Nottingham Forest have both been handed Premier League points deductions, the English top-flight’s profitability and sustainability regulations have been an increasing talking point.

Liverpool are comfortably within the Premier League's PSR, after recording a £9m pre-tax loss for the previous 12 months when posting their financial results for the 2022/23 season back in March.

But it is a different story for so many of their top-flight rivals, who continue to fly close to the margins for error, and could find themselves at risk of being sanctioned and following in Everton and Forest’s footsteps.

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Such regulations are starting Premier League transfer activity.

Meanwhile, others are forced to sell players in an attempt to stay on the right side of the line.

But, using Everton as an example, there is a difference between the £60m sale of Richarlison to Tottenham Hotspur in the summer of 2022 and Anthony Gordon’s £45m exit to Newcastle United in January 2023.

That’s because the England international was a Blues academy graduate, with his exit classed as ‘pure profit’ by PSR as a result.

Something of a loophole for accountants, sides are ultimately rewarded for developing players, training them, and introducing them to Premier League success before moving them on for big fees.

High-profile examples in the English top-flight last summer saw Chelsea cash in on Mason Mount and Ruben Loftus-Cheek for a combined £77.18m, while loaning Lewis Hall to Newcastle United in a deal which included an obligation to buy for £28m, plus £7m in add-ons.

With such a tactic nothing new at Stamford Bridge, having cashed in on a plethora of academy talents in recent years, Conor Gallagher looks forced to become the next major outgoing player sold to keep Chelsea on the right side of the regulations despite the fact he has no desire to leave.

Elsewhere in the Premier League, Man City pocketed £61.5m ‘pure profit’ from selling Cole Palmer and James Trafford, Manchester United received £35m from selling Dean Henderson and Anthony Elanga to Nottingham Forest, and Forest sold Brennan Johnson to Tottenham Hotspur for £47.5m.

Spurs made £100m selling Harry Kane, and West Ham banked £105m for Declan Rice in two of the summer’s biggest deals, while Aston Villa received £30m when selling Cameron Archer and Aaron Ramsey.

Now not all the aforementioned sides are scrambling around desperately, just trying to stay on the right side of the Premier League’s PSR rules.

But as much as supporters want to see academy players come through the academy and break into the first team, their potential exits result in the eyes of Premier League club accountants across the country lighting up in the pursuit of ‘pure profit’.

So, back to Liverpool.

As already said, they are already comfortably within the Premier League's PSR and are in no danger of needing to sell off the family silver anytime soon.

But with this transfer trend quickly spreading across the Premier League, they are poised to benefit considerably after a season which has seen Jurgen Klopp regularly turn to the Reds’ academy.

No less than 19 homegrown and academy players have featured for the Liverpool first team this season, with such a list including Trent Alexander-Arnold, Joe Gomez, Curtis Jones, Harvey Elliott, and Caoimhin Kelleher.

The rest are all recent graduates who are now considered first team players, like Jarell Quansah and Conor Bradley, or a litter of academy starlets.

As well as such players have done, the brutal truth is not all will forge long-term futures at Anfield, with Klopp admitting as much on Friday when waxing lyrical about the squad he will leave behind when he departs this summer.

"[The manager will inherit] a fantastic squad.

So if you have three academy boys on the bench it could save somewhere in the region of £70m a year.”

So Liverpool have already both saved and made millions thanks to the recent success of their academy, ensuring their name remains out of the conversation when it comes to debating the next Premier League who could fall the wrong side of the regulations.
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