Florentino Perez is the main culprit for Everton’s current state of affairs. If the Real Madrid owner didn’t call Carlo Ancelotti to come back, Everton wouldn’t be in a situation like this. And the situation is really problematic. The Toffies risk a Premier League points deduction as they teeter on the brink of breaking profit and sustainability rules, which would make them the first club in top division of English football to receive such a punishment. On a more serious note, Real Madrid’s president cannot be blamed for taking away Ancelotti and even if the Italian stayed this season as well, things would be bad financially, but at least the club wouldn’t be in a relegation battle. The Rafa Benitez experiment failed and the Frank Lampard one has just begun, and it already doesn’t look good.Everton’s saviour Lampard can’t save them against rampant Spurs – Toffees are in a relegation fightAs Daily Mail reports, Everton are now dependable on the Premier League’s assessment of their costs, which can lead them to points deduction, and that would certainly mean relegation, since they are only one point above the drop. The Toffies are three months late with publishing their accounts for the last season, as they are seeking clarification from the league officials how much of their losses can be offset due to the impact of Covid. League allows clubs to lose a maximum of 105 million pounds over the period of three years, and during that period, Everton lost around 260 million. In normal circumstances, this would be a clear breach of the rules, but Covid pandemic might just save the Toffies. Due to financial losses because of the pandemic, the Premier League allowed to extend the period to four instead of three years, and their method is like this: The two Covid-affected seasons when crowds were largely absent are put together and an average is taken, to provide a figure for the allotted three years.Días, porque buenos no son. pic.twitter.com/yuzDBOdf4M— Toffee Blues en Español (@ToffeeBluesESP) March 8, 2022 The league then takes all clubs reports and analyses them for months, and if anyone is found guilty, he is punished at the end of the season. The Premier League have indicated they will permit so-called add-backs due to Covid, but have no fixed criteria as to what they include, with each submission to be assessed on a case-by-case basis. And Everton also took a big financial hit recently, when they were forced to cut ties with Russian oligarch and major sponsor Alisher Usmanov. This action could cost them 300 million pounds over the next 20 years.(2.15) Sevilla (3.25) West Ham (3.90)Everton invested around 450 millions on new players over the last six years, but many of them proved to be just overpaid stars. Many wrong decision have been made by the Everton owner. Lampard is the sixth manager since February 2016. Kevin Thelwell, the new director of football, is the third man to hold that position.