THE EFL have announced changes to its profit and sustainability rules in an attempt to "address the transition of clubs between the EFL and Premier League".

EFL clubs are currently required to file an estimated P&S calculation in March for the current season and the two immediately preceding seasons.

This is required of all clubs, regardless of whether they spent those three seasons in the EFL.

As a result of the changes agreed on Wednesday, clubs will now file their audited accounts and a final P&S calculation with whichever league they are in during the following December.

Saints will be back in the Championship next season following relegation.Saints will be back in the Championship next season following relegation.

This means Saints will file their estimated P&S calculation with the EFL in March and would then file their final P&S calculation with the Premier League in December should they win promotion.

The EFL can apply a sanction imposed by the Premier League’s independent commission, with an equivalent provision included in the Premier League’s rules, should it be required.

READ: Southampton FC's £5.7m profit in 2023/24 financial accounts

The EFL can still take pre-emptive action if a club is forecasting a breach when they file their estimated P&S calculation in March. 

This can be in the form of a business plan or requiring player sales once the transfer window opens in June.

A statement on the EFL's website added: "At an earlier Club Meeting in February of this year, Clubs approved other changes to the P&S rules relating to add backs, audit and disclosure.

"Following today’s votes, the full P&S rules for the 2025/26 season will be distributed to Clubs and published on EFL.com in due course."

EFL clubs are generally allowed to lose a maximum of £39 million over a rolling three-year period (£13million per season).

Discussions also remain ongoing amongst Championship clubs about the merits of introducing a Squad Cost Ratio system.

This would limit clubs to spending a set percentage of their income on player-related costs, following a similar system currently employed by the Premier League.