Everton are one team who could be forced to sell before June 30, according to football finance expert Kieran Maguire.

The end of June signifies an important day for Premier League clubs: it is the deadline for clubs to submit their 2023/24 season accounts, and Premier League auditors will review the three-year year period up until then. Under PSR rules, they are allowed to lose a maximum of £105m across three years, or £35m per season. Previously, Everton were deemed to have lost more than that figure and were awarded two separate points deductions – and they may have to sell this summer to avoid it again.

Financial expert Maguire was quoted as saying ‘Everton aren’t in a great position’ following big losses of £45m and £89m in the following two seasons and he went on to say: “They have to box very cleverly, they still have this issue in terms of Goodison Park not generating enough money for a club the size and stature of Everton. It generates less than £1m per match in ticket sales. Don’t be surprised if they sell.”

Candidates to exit the club are, unfortunately, key assets such as Jordan Pickford, Amadou Onana and Jarrad Branthwaite. The latter has had an £80m price tag placed on his head to ward off the likes of Manchester United but, as Maguire states they will need to raise funds somehow. Dominic Calvert-Lewin has even been listed as a potential target for Newcastle United in recent days and while the club will be desperate to keep hold of their key men, any bids for these players will be difficult to turn down at the current time.

All three would be difficult to replace and all three have posted incredibly strong campaigns; Pickford was Everton’s Player of the Season, Onana registered the best defensive duel percentage in Europe and Branthwaite has been called up to the England squad and is up there with the best in Europe for U23 defenders.

As Sean Dyche said in his final press conference of the season: “Kevin [Thelwell] has spoken about the fact we are likely going to have to sell, we don’t know, we don’t know what or when exactly because obviously we are not open to that. But if people are going to come for our players, which we think for certain players they will do, then we’ll have to be open to that because that’s the reality of the club and the finances,” and that June 30 deadline could open the doors for change this summer – whether Everton fans want it or not.