Everton have been deducted two points for a second breach of Premier League financial rules.
Profit and sustainability rules (PSR) permit clubs to lose £105m over three years and an independent commission found Everton breached that by £16.6m for the three years to 2022-23.
They dropped one place to 16th and are now two points above the relegation zone.
The Toffees had a 10-point deduction reduced to six on appeal in February for the three-year period to 2021-22. Everton say the club will appeal against the decision.
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There is no guarantee that Everton’s appeal will be heard before the final games of the Premier League season on 19 May when Everton travel to Arsenal.
