
Everton are the only Premier League club with a negative Financial Fair Play limit ahead of the January transfer window, as per the Daily Mail, angering some fans on social media.
FFP rules allow clubs to make an operating loss of £105m for any rolling three-year period.
But based on spending between 2010 and 2020, the Toffees would be bottom of a Premier League ‘wiggle room’ table. With Everton the only club below an even keel at minus-£35m.

Aston Villa are the second-worst for FFP ‘wiggle room’ at positive-£5m, while Tottenham Hotspur have the most at £400m. Referring to the amount clubs could spend before hitting FFP limits relating to allowable losses.
Liverpool (£273m), Manchester United (£243m), Chelsea (£241m) and Arsenal (£201m) are the next-best. Ahead of frugal spenders Burnley (£171m) and Newcastle United (£166m).
Everton rank poorly for their transfer dealings over the previous three-year period after recording a net loss of £157m. But did turn a £12.5m profit this summer after Rafa Benitez only spent £1.7m to sign Demarai Gray.
Gray moved to Goodison Park alongside free transfers Andros Townsend, Asmir Begovic, Salomon Rondon and Andy Lonergan. With FFP concerns keeping the purse under lock.

Everton fans fume at FFP ‘wiggle room’ report
Everton ranking bottom of the Daily Mail’s FFP ‘wiggle room’ table sparked some fans to react angrily on social media.
A few hit out at how the Merseyside outfit has been run over the past three seasons with Marcel Brands as Director of Football.
Over the 2018/19, 19/20 and 20/21 seasons, Brands oversaw deals for Richarlison (£50m), Yerry Mina (£27m), Alex Iwobi (£34m), Moise Kean (£29m), Andre Gomes (£22m), Jean-Philippe Gbamin (£25m), Ben Godfrey (£20m) and Abdoulaye Doucoure (£20m).
So, here are some of the messages Everton fans shared…
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