The Athletic reported that Leeds United and Everton reached an out-of-court settlement earlier this year over the latter's violation of profit and sustainability rules in the 2021-22 season.

In November 2023, the Premier League Independent Commission determined that Everton was established in violation of regulations, and the club then admitted that it had lost about £105 million in three years exceeding the allowed three-year loss of about £19.5 million.

Everton was deducted 10 points in November 2023, but reduced to 6 points after appeal, a penalty that allowed Everton's competitors to assess the losses they might suffer from the violation.

Burnley, who ranked two places lower than Everton in the 21-22 season, had 4 points less and were relegated. They are going to court with the Toffees to defend their claim of losing profits. Leeds United did not relegate in 2022, but ended up at 17th, one lower than Everton and one less point. It had previously considered taking similar legal actions. Leicester City, Southampton and Nottingham Forest also initially said they would consider filing lawsuits.

However, anonymous sources said Leeds United executives believed that the evidence in the case was insufficient to be sufficient to resort to court. So the two clubs reached an agreement earlier this year to bring the matter to an end.

The specific compensation amount has not been disclosed, but according to the 21-22 season league ranking bonus list released by the Premier League, Leeds United, ranked 17th, earned about 2.06 million pounds less than Everton, ranked 16th.

Everton again violated the PSR rules in the 2022-23 season, however, Leeds United ranked 19th at the time, two behind Everton, and it was impossible to prove that if Everton was punished with points deductions or comply with the PSR rules at the time, they could successfully relegate.

Leeds United and Everton declined to comment.