Everton's latest two-point deduction has changed the Premier League relegation picture, with the Toffees having seven games left this season.
Everton were hit with a 10-point penalty back in November for a breach of profit and sustainability rules relating to the three-year period that ended in the 2021-22 season. This punishment was reduced to six points on appeal in February.
On Monday, it was confirmed by the league that the club has been deducted a further two points for a second breach, relating to the three-year accounting period ending in the 2022-23 campaign.
The Goodison Park club announced their intention to appeal in a statement which said they 'didn't feel the further sanction was appropriate.'
However, if the punishment remains, those two points could prove crucial in the race to avoid relegation from the Premier League next month.
Everton's latest two point deduction has shaken things up at the bottom of the Premier League
The Toffees were penalised for breaching profitability and sustainability [PSR] rules
The latest penalty sees the Toffees drop from 15th to 16th in the table, just two points above the relegation zone with seven games remaining.
How the table looks after the new deduction
They trade places with Brentford, who have 29 points compared to Everton's new tally of 27.
Nottingham Forest in 17th and Luton Town in 18th both have 25 points each, two points behind the Toffees, although they have each played a game more.
Burnley sit in 19th place with their 19 points, while Sheffield United are bottom of the pile on 16 points, with a game in hand on the teams immediately above them.
Everton beat Burnley 1-0 on Saturday afternoon to gain three points, courtesy of a fortunate goal by Dominic Calvert-Lewin.
Their next game is the trip to Chelsea on Monday April 15.
Everton were referred to an independent commission back in January for the second breach of PSR rules, which relates to the new punishment handed down by the Premier League.
Premier League rules permit clubs to lose £105million over a three-year window, but the Goodison Park club exceeded that by £16.6m up to 2022-23.
The Everton club statement read: 'In January 2024, Everton were charged by the Premier League for breaching the permitted Profit and Sustainability thresholds for the assessment period ending 2022/23.
'The matter was referred to a Premier League Commission, which has today announced Everton will receive an immediate two-point deduction.
'While the Club's position has been that no further sanction was appropriate, the Club is pleased to see that the Commission has given credit to the majority of the issues raised by the Club, including the concept of double punishment, the significant mitigating circumstances facing the Club due to the war in Ukraine, and the high level of co-operation and early admission of the Club's breach.
'Everton remains committed to working collaboratively with the League on all matters relating to PSR but is extremely concerned by the inconsistency of different commissions in respect of points deductions applied.
'The Club would like to place on record its thanks to the Fan Advisory Board and other fan groups for their submissions during this process, and to all Evertonians for their ongoing patience and unstinting support.
'The Club and its legal representatives have begun the preparations to appeal the Commission's decision.'
How it looked after the weekend's action
More to follow...