From the article shared by TV on transfer winter window thread . Shared here in part to aid discussion and ease of reading to help myself and fellow readers.
Specifics for this thread :
"Villa swivelled from one player to another, often shifting strategy on the future of their players and, throughout, being mindful of balancing the books. Overall, six players joined, with 11 leaving permanently or on loan.
Profit and sustainability rules (PSR) remain a thorny issue and will undoubtedly be revisited this summer. It is why Villa reluctantly sanctioned outgoings this winter as well as, privately, accepted the departures of others, such as Jhon Duran.
Talented but temperamental: Duran's Villa spell has been eventful - €77m was too good to refuse
Figures from the Deloitte Football Money League 2025 stated a remarkable 96 per cent of Villa’s wage-to-revenue ratio was spent on player salaries in the 2023-24 campaign. For comparison, the next highest of the clubs in the world’s top 20 for generating revenue was Chelsea, standing at 72 per cent.
This season, Villa have accrued £75m in Champions League prize money and exceeded £90m in sales during the window, discounting possible add-ons. Still, incoming funds did not soften PSR fears, even when it became evident the club were short of depth in certain positions and with little time remaining in the window. Senior figures insisted they would not rush into signings and/or take financial risks."