How Leeds United can earn PSR profit from Jack Harrison’s move away from Elland Road | OneFootball

The winger hasn't appeared for Leeds since May 2023

Leeds United will be able to boast a decent profit on Jack Harrison if they were to sell the winger for an eight-figure fee this summer, according to The Athletic.

The 28-year-old scored on his last Leeds appearance against Tottenham Hotspur in May 2023, but spent the following two seasons on loan at Everton whilst his parent club battled in the Championship.

Harrison signed a five-year contract with the Whites in April 2023, which included a clause which allowed the Englishman to leave on loan whilst Leeds were in the second tier. Now they've been promoted, it's up to Daniel Farke and the Leeds board whether Harrison stays beyond this summer.

It seems that a sale may be the most sensible option, especially if Leeds can incur a profit ahead of a season where they'll most definitely be spending more than they bring in on players.

Jack Harrison contract explained, and why Leeds United can earn a profit on him

Leeds paid Manchester City £11 million for Harrison in the summer of 2021 and, after two rather underwhelming seasons at Everton, will likely have to sell for less than that if they do agree a sale this summer.

However, according to Beren Cross of The Athletic, Leeds United can still make a profit due to how the Profit and Sustainability Rules calculate transfer fees.

The Athletic's article states that transfer fees are amortised across the length of the contract the player signs. As Harrison signed a three-year deal in 2021, the fee came to £3.67 million each year in the PSR calculations.

Then, when the 28-year-old signed a five-year deal, his book value at the time was around £4.5 million, which was, again, spread across the duration of the deal.

Now, his value stands at around £2.5 - £3 million, which means that, if an eight-figure sum were to be paid for Jack Harrison this summer, Leeds would stand in good stead to make a decent profit.

It's yet to be known whether Harrison is in Farke's plans for the upcoming Premier League campaign. The German boss has barely mentioned the current Everton winger across his nearly two years at the club, but did welcome back Brenden Aaronson and Max Wober this past season after the duo, like Harrison, opted to go out on loan for the 2023/24 campaign. So, if the fit is right, the 28-year-old could end up back in a Leeds shirt for the 2025/26 season.

Leeds United fans will hope that Jack Harrison has played his final game for the club

Whilst there could be a situation where Harrison makes up with the coaching staff at Leeds, many of the fans at Elland Road will be hoping that they've seen the back of the Englishman.

It's safe to say that none of the cohort who accepted loan deals ahead of the 2023/24 Championship season are the most popular in West Yorkshire, and even though they've played important roles at times this season, Aaronson and Wober still get mixed receptions due in part to such.

With Leeds more than saturated in the winger department too (although it's still unknown whether Manor Solomon will return to Leeds after his successful loan spell there this season), Leeds fans will likely opt to remain with the likes of Dan James, Willy Gnonto and Largie Ramazani out wide, rather than welcoming Harrison back into the fold.

However, Harrison does have the Premier League experience that so many claim newly promoted sides need to survive in the top flight these days. So, that could mean the winger is a necessary asset to Farke's side for the upcoming season.