“The primary mitigating action within the control of the Group is cash receipts from further player trading,” the report provides.
“Should this not be preferred or sufficient, additional funding from the shareholders would be required.
“In the occasion the extreme however believable situation happens, the Group can also be forecasting a liquidity shortfall in summer 2026 to a better severity.
“Accordingly, more significant mitigating actions would be required such as further player disposals to generate transfer fee income and wage savings, or additional funding from the shareholders, or a combination thereof.”
West Ham have gained simply six league video games this season however are unbeaten of their previous three. They face Liverpool at Anfield on Saturday (15:00 GMT kick-off).
The Hammers signed five players in January in an try and keep away from relegation, together with forwards Pablo, Valentin Castellanos, Adama Traore and defender Axel Disasi.
West Ham say they proceed to adjust to Financial Fair Play guidelines “and expect to do so in the future”.
