PSR explained: Why Sunderland have beaten Leeds to summer transfers so far
Sunderland have beaten Leeds United to the punch multiple times in this transfer window.
The Black Cats managed to win the race for midfield duo Noah Sadiki and Habib Diarra earlier in the summer.
Leeds reportedly knocked back the chance to sign the pair due to their high valuations, but the Mackems seem to have benefited this summer as a result of their spending habits in recent years.
Sunderland can spend more than Leeds due to PSR
The words ‘Profit and Sustainability Rules’ have been increasingly ringing around the Premier League in recent seasons.
For many, the words mean nothing to them, and the concept is hard to grasp, which fails to help connect supporters with what’s actually going on at their club.
Sunderland’s pre-tax loss of £8.6million earlier this year was actually the 10th-best result in the Championship.
2024 was their 18th year in a row that they posted a financial loss, but Regis Le Bris’ side have come out of the year better than expected.
The Black Cats’ promotion to the Premier League via the playoffs, along with the hefty sale of Jobe Bellingham, has allowed the Wearside club to spend this summer.
Whether Leeds didn’t want to overpay for their targets or not, it’s understood that the Peacocks had £68-73million to spend at the start of the summer without player sales.
In comparison, Sunderland have already spent above that figure and continue to push for more targets as their first top-flight campaign in eight years nears.
The Black Cats have had significantly more money to play with because they’ve spent hardly anything, and sold well, over the last three years as they turned to the youth.
In comparison, their fellow promoted rivals have fluctuated between the Premier League and Championship, while spending big in order to maintain their top-flight status.
Sunderland can cut the gap to Leeds and Burnley
Last season, Leeds and Burnley had a healthy lead over Sunderland.
| Championship 2024/25 | Points |
| 1- Leeds | 100 |
| 2- Burnley | 100 |
| 3- Sheffield United | 90 |
| 4- Sunderland | 76 |
They both finished 24 points above the Mackems, but a solid transfer window will help reduce the deficit.
At the moment, Le Bris’ side looks the most likely of the three promoted sides to stay in the top-flight and long may that continue for the Black Cats.
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