West Ham United could be forced to raise more than £100m through player sales if they are relegated from the Premier League, according to the club's latest accounts. The club reported a loss of £104.2m, and relegation would deepen their financial crisis.
West Ham are on the brink of relegation after a 3-1 defeat at Newcastle on Sunday. Their fate could be confirmed if Tottenham avoid defeat at Chelsea on Tuesday. The club is realistic about the likelihood of playing in the Championship next season.
Relegation would trigger an exodus of talent, with Jarrod Bowen, Mateus Fernandes and Crysencio Summerville expected to leave. The club must avoid breaching Premier League or EFL financial regulations. The accounts forecast a liquidity shortfall in summer 2026, with relegation making the situation worse.
Fernandes, signed for £38m from Southampton last summer, is attracting interest from Arsenal, Manchester United and Paris Saint-Germain. Summerville, a potential Netherlands World Cup squad member, also has suitors. Bowen's loyalty will be tested, with several Premier League clubs tracking the 29-year-old.
Other players likely to leave include Tomas Soucek, Axel Disasi (returning to Chelsea after a loan), and centre-backs Konstantinos Mavropanos and Jean-Clair Todibo. West Ham hope to retain manager Nuno Espírito Santos, but relegation may prompt him to resign.
