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.
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.
