Tottenham signed Richarlison from Everton for £20 million less than the Toffees' valuation, according to a new report.
After Everton were hit with a 10-point deduction by the Premier League for breaching financial rules, an independent commission filed a 41-page report which mentions the Brazilian's transfer to Spurs in the summer of 2022.
The report says Everton had budgeted £80m for the sale of their popular attacker, but the Brazilian moved to north London for only £60m, plus possible add-ons.
"Everton considered that the sale on 30 June 2022 of Mr Richarlison to Tottenham Hotspur FC for the sum of £60million, rather than the sum of £80million that it had budgeted to receive, to be directly attributable to its PSR (price-sales ratio) calculation difficulties," it said.
The points deduction leaves Everton in the bottom three with just four points in the Premier League rather than the 14 they have earned in their 12 matches so far this season.
Everton have appealed against the sanction, which is understood to be in relation to interest payments on the club's new Bromley Moore Dock Stadium.
Meanwhile, the Toffees could also be hit by legal action from Burnley, Leeds United and Leicester City, all relegated over the past couple of seasons as the Blues avoided the drop.
Richarlison scored 53 goals in 152 appearances for Everton after signing from Watford and the Brazilian was a huge popular player with Toffees fans.
But the 26-year-old has struggled since his move to Tottenham last year and has netted just five times in 46 appearances for the north London club in all competitions so far.
Currently sidelined after undergoing an operation on a groin problem earlier this month, Richarlison is expected to be available again in the coming weeks.
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