Everton's bid for Premier League survival took yet another twist on Monday afternoon after the club found out they would be deducted another two points for their PSR breaches.
The commission found that the Toffees had breached the allowed £105m losses over three years, by £16.6m, with the club hit with a second deduction in a single season, taking their tally to eight points this campaign.
The club's financial situation has been a concern for several months now, with Sean Dyche's side suffering as a result of multiple off-the-field issues – which has undone the majority of their hard work.
Despite all the troubles, the Toffees still sit two points clear of the dreaded relegation zone with a game in hand, with their Premier League future still in their own hands.
After multiple points deductions, you would expect the club to operate in a normal manner given the punishments they've received.
However, Dyche's side may be forced to sell one or two key assets to prevent the club from any further potential PSR breaches, with outgoings expected to be the priority this summer.
That being said, here's a look at three players Everton may have to sell to ease any PSR worries this summer…
1 Dominic Calvert-Lewin
Striker Dominic Calvert-Lewin has had a difficult season for the Toffees this campaign despite his recent form in front of goal.
The former Sheffield United forward, who joined Everton back in the summer of 2016, has managed five goals in 27 appearances in the Premier League this campaign, with two of his five coming in his last two outings against Burnley and Newcastle United.
He's looked like a shadow of his former self in recent months, with the 27-year-old failing to replicate his form from the 2020/21 season where he found the net on 16 separate occasions.
Calvert-Lewin has also struggled with injuries during his time at Goodison Park, with the forward missing over 180 days of action since the start of the 2022/23 campaign.
However, despite his injury problems and his lack of goals under Dyche in recent seasons, the club have slapped a £40m price tag on the striker's head should any club be interested in the forward.
The 27-year-old's contract expires in June next year, with the £40m ludicrous given his goalscoring and injury records coupled with his contract length.
Undoubtedly, the club should look to move the striker on, given the fact he's also earning around £100k-per-week, as per Capology. His wages alone would see the club save £5.2m next year, with any fee received for the striker a bonus, as the club will definitely make a profit on their £1.5m investment from eight years ago.
2 Amadou Onana
A player who has had numerous links away from Goodison Park since his arrival is talented young midfielder Amadou Onana.
The Belgian joined the Toffees from French side Lille for a fee in the region of £33m back in August 2022 as the club fended off keen interest from fellow Premier League side West Ham United for his signature.
However, nearly two years on from his arrival at Goodison Park, Onana has gone on to make 66 appearances for the club in all competitions, with the 22-year-old cementing himself as a first-team regular under Dyche.
In the Premier League this season, he's featured 24 times, with the Belgian a key figure as the club fight to maintain their ever-present top-flight status despite the various points deductions.
Onana's form for Everton hasn't gone unnoticed this campaign, with Football Insider confirming the youngster is "likely" to depart Goodison Park this summer, with the club keen to make a profit on the fee they paid for the midfielder.
The Toffees are set to demand between £50-60m to lure the youngster away from the club, with the likes of West Ham and Arsenal potentially set to reignite their interest after previous attempts to sign the Belgian.
3 Jarrad Branthwaite
The final player the club may have to sell to ease PSR worries is talented centre-back Jarrad Branthwaite. The 21-year-old has impressed at the club this season, earning a first call-up to the England senior squad under Gareth Southgate for the recent international friendlies against Brazil and Belgium.
After joining the Toffees for £1m from Carlisle United back in 2020, young Branthwaite has excelled under Dyche during his first campaign as a regular starter.
The "magnificent" talent, as described by Alan Shearer, has featured 28 times for Everton in the Premier League this season, scoring his second and third goals for the club in the encounters against Tottenham Hotspur and Brighton and Hove Albion.
It's no surprise that his brilliant form for the strugglers has caught the attention of some of the biggest clubs in England and Europe.
Erik ten Hag's Manchester United side have been the side most strongly linked with a move for the 20-year-old, with Everton demanding a fee of at least £75m to part ways with Branthwaite.
However, despite the rumoured interest, the youngster has pledged his future to the club, admitting that he's fully focused on his long-term future with the Toffees.
Speaking after the 1-0 victory over Burnley at the weekend, he said: “You have just got to block it all out. I think if you focus on the outside stuff, you get distracted from what you need to do on the pitch.
“For me now, until the end of the season, I am just focused on winning games for Everton Football Club.”
The club undoubtedly have to sell players this summer to comply with the Premier League's strict PSR and FFP rules to avoid any potential further punishments.
Out of the three, the club must try their best to keep hold of Onana and Branthwaite and prioritise a move for Calvert-Lewin, given the fact the 27-year-old only has one year left on his current deal at the club.
It will be an anxious summer for all Evertonians, with the club still yet to secure their Premier League status and potentially facing the prospect of losing their talented youngsters whilst playing in the Championship.
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ByEthan Lamb