Nottingham Forest received a four-point deduction and has since appealed the decision. Everton, previously positioned 15th in the Premier League table with a four-point cushion from the relegation zone, now finds itself in 16th place, trailing Brentford by two points. This puts them two places above 18th-placed Luton.

This isn't Everton's first brush with PSR violations. They were previously docked 10 points in November for exceeding allowable losses by £19.5m up to the 2021/22 season. However, following a successful appeal, this penalty was reduced to six points.

These developments highlight the significance of compliance with PSR regulations in the fiercely competitive landscape of English football.