Liverpool s goal is to "five millions" and bet on a casual summer in the future?

Liverpool officially launched the Isaac strategy plan, although the initial offer of £120 million was rejected by Newcastle United. But what magpies refuse is the price, not the sale itself. Many media reported that Newcastle hopes to start Isaac negotiations with Liverpool on the premise of finalizing a successor, not to mention that the former's verbal price for the star is as high as 150 million pounds - the third highest in football transfer history, second only to Neymar and Mbappe.

Liverpool's health and financial situation under Fenwig allowed it to have the energy to create another king after creating 300 million summers. However, the historic high-priced purchases of the defending Premier League champions are actually accompanied by huge risks, which not only refers to the possibility of violating the financial regulations of the Premier League and UEFA. From a long-term perspective, if the operation is not properly carried out, the explosive purchases this summer also contain huge risks that trigger future crises.

Sky Sports reporter Mark McAdam said: "Independent financial experts say that with Liverpool's PSR situation, they can spend 400 million pounds this summer without any scruples. In fact, this is not the case. As far as I know, Liverpool has a spending of 500 million in this summer."

Sports Network statistics, after introducing Armin Page, Flynnon, Kelkez and Ekitika, Liverpool's recruitment expenditure was close to 300 million pounds. Including potential new players Isak (in 150 million) and Guy (45 million), the total expenditure is expected to be 450 million. Relying on the sale of Alexander Arnold, Quansa, Nat Phillips and Louis Dias, there are also Nunes for sale (estimated at 40-50 million), Elliott (30-50 million), Doc (15-25 million), etc., the total transfer revenue is expected to exceed 250 million. The income from the sale of players will be included in the financial report of the 2025-26 season as a one-time income. New aid expenditure is set aside in installments through amortization. The annual average amortization cost of the transfer fees of the five important new aids is 56.3 million pounds. Including salary, bonuses, etc., the total cost is about 109 million yuan per year. In addition, the departure of Alexander Arnold and Dias saved the team 25 million yuan per year of salary costs. Even if you welcome Isaac with a transfer fee of 150 million yuan + a weekly salary of £300,000, it will only increase the amortization cost of 43.4 million yuan this quarter. Liverpool's profits this fiscal year are still positive, so naturally they are not afraid of the new round of PSR assessment. But this quarter's surplus does not mean that Liverpool can rest assured, the real test is after this summer window.

Let’s first talk about the PSR with the full name “Profit and Sustainability Rules”. The Premier League stipulates that the total loss of each team within the "rolling three-year cycle" shall not exceed 105 million pounds. The so-called rolling cycle means that each new season eliminates the earliest fiscal year and adds to the latest fiscal year calculation. Taking the 2025-26 season as an example, PSR evaluates the cumulative financial data for fiscal years 2023-24, 2024-25 and 2025-26. Liverpool achieved a profit of 48 million in the first two fiscal years, meaning that even if the loss is up to 155 million this quarter, the team is still within the PSR compliance range.

Looking at the operation again, Liverpool's transfer debt in the past two quarters was only 69.9 million, the lowest of the "big six". Among the old players, only Dias and Nunez's transfer installments have not been paid yet. Liverpool's total revenue in the latest fiscal year exceeded 700 million, and its revolving credit line increased to 350 million, with abundant cash flow. After the Globe weapon this summer, the total salary of the team is still lower than that of Manchester City. Compared with Chelsea, which has repeatedly tried on the edge of the financial red line, although Liverpool has spent a lot of money on the first time, it has a more conservative and healthy financial model as a guarantee. In other words, as long as the player sales situation this summer can be continued during the contract amortization period in the next five years, Liverpool's financial report pressure can be stabilized within a controllable range, and the existing model can be sustainable.

However, if players' sales cannot be properly managed or revenues are further expanded, the vicious impact of large-scale buyers this summer may appear in the next 2-3 years. UEFA added a new SCR (lineup cost rule, the supporting provisions in the FSR evolved from FFP - the financial sustainability regulations - in 2023), namely the "salary cap" rule, which gradually limits the proportion of team income that can be used for recruitment, salary and commissions. From 2025, the total salary and transfer amortization of each team shall not exceed 70% of the total income. Therefore, the transfer of players' income is crucial for future Liverpool. Although Levitra's new quarter profits are expected, this summer's transfer is only a one-time income. Starting from the 2026-27 season, the amortization cost of signings, player depreciation fees and new players' salary support will continue to increase, and Liverpool will face financial pressure. This is also the inevitable result of reconstruction. If you do not want to violate the SCR salary cap regulations, Liverpool can only choose to sell people or open source.

Moreover, the new aid costs presented by Liverpool in its new quarter financial report do not reflect its complete annual costs. UEFA's fiscal year deadline is June 30, and there are no mandatory regulations for the Premier League. Most teams choose to be consistent with UEFA, but Liverpool has been using May 31 as the fiscal year deadline since its establishment. This one-month time difference is enough to have a significant impact on the financial level. For example, Ekitika, who officially announced his joining on July 23, was only included in the 10-month amortization cost in the 2025-26 season. Similarly, if Isaac joins the team, Liverpool's overall player cost will rise from 109 million yuan/year to 162 million yuan/year, but due to the first amortization of two months, his net impact on the new quarter's financial report is only 8 million yuan. Therefore, after Liverpool's big investment this summer, the new season can still maintain a cost structure that is the same as the 2024-25 season.

However, the cumulative potential cost of this 162 million yuan will be calculated, and the total cost of Liverpool's players in the next 5-6 years may reach more than 842 million yuan. Amortization and wages are immutable and continuous investments, but this summer's transfer situation does not point to certainty. Selling people need to make plans and may not always be satisfactory.. Although the uniforms led by Edwards have rich experience in player monetization, their future financial situation requires them to increase their sales efforts. Otherwise, if the club's revenue stagnates, the financial structural pressure they face is likely to trigger PSR and SCR alerts.

The purchase of Isaac is not only testing Liverpool's negotiation skills, but also complex issues such as follow-up operations. The profit-making knowledge needs to be prepared to bear huge costs in the long run, and also carefully maintain the "wage cap" ratio. If the operation is not done properly, this summer will be a crisis lead; but if it is operated properly, a new era will surely begin. If Isaac is successfully signed, it can also be regarded as a double "rest" between competitive and economic levels. If Liverpool had not been confident in continuing to increase revenue scale, optimize asset operations, and maintaining financial control under the financial pressure of modern football, how could it have been so "400 million". In short, this will be a strategic investment, not a temporary impulse consumption.