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Chelsea pulled off a tried-and-tested transfer tactic on deadline day which has produced extraordinary results

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Chelsea's transfer business has been a hot topic ever since Todd Boehly and Clearlake Capital completed their takeover of the club in May 2022. The Blues have shelled out nine-figure fees for midfielders Moises Caicedo (£115m) and Enzo Fernandez (£106. 8m) amid a flurry of expensive deals, building a bloated squad as part of a major recruitment drive. But Chelsea have done more than simply splurge on signings, and one transfer tactic has paid off time and again.

One of the more eye-catching stories of a quiet transfer deadline day in the Premier League was Tyrique George's loan move from Chelsea to Everton. The deal, which includes an option for the Toffees to buy the winger this summer, will see the 19-year-old represent another club for the first time since he joined the Blues' youth setup, aged eight.

George was reportedly close to joining Fulham for £22m last September and Sky Sports chief correspondent Kaveh Solhekol suggested on Monday that Chelsea would recoup a higher figure than that, should they sell the teenager to Everton at the end of the season. “What does surprise me is the size of the option, " he said. "I’ve been told what the price is, but been asked not to reveal it. The option price is significant and is more than Fulham were willing to pay for him last summer. ” The best features, fun and footballing quizzes, straight to your inbox every week. If Chelsea sell George this summer, then whatever amount is paid can be counted as 'pure profit' in their accounts. This is because of a practice called amortisation, which involves spreading the cost of a transfer fee over the length of a player's contract. Academy graduates like George will have cost Chelsea little or no transfer fee, enabling the sale to be counted as 'pure profit'. This helps the Blues abide by the Premier League's profit and sustainability (PSR) rules - and it is a tactic they have used to great effect in the past few years.

Since the takeover almost four years ago, Chelsea have sold academy products Mason Mount, Ian Maatsen, Lewis Hall and Conor Gallagher for more than £150m combined, excluding add-ons. Throw in the sales of Billy Gilmour, Bashir Humphreys, Armando Broja and Alfie Gilchrist and that figure rises to around £200m, while the exits of Tammy Abraham, Fikayo Tomori and Marc Guehi in the two seasons before the takeover raised a further £68m. It means that if George was sold this summer, Chelsea would be approaching the £300m mark for player sales that count as 'pure profit' in the past five years. After spending hundreds of millions of pounds on new players in the Boehly era, that practice has helped the Blues stay on the right side of football's financial laws. James Roberts is a freelance sports journalist working for Four Four Two. He has spent the past three years as a sports sub-editor for various national newspapers and started his career at the Oxford Mail, where he covered Oxford United home and away. You must confirm your public display name before commenting Please logout and then login again, you will then be prompted to enter your display name.

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