A 41-page report from an independent commission cited Richarlison's transfer from Everton to Spurs as being "directly attributable" to their FFP difficulties.
It was confirmed on Friday that Everton have been deducted 10 points after they were found guilty of breaching financial fair play rules.
The club said they were "shocked and disappointed" by the ruling and will appeal what is the heaviest points punishment in Premier League history.
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Everton are now sat in the relegation zone after breaching the Premier League's profitability and sustainability rules (PSR) for the period ending 2021-22.
Back in March, the league referred Everton to an independent commission over an alleged breach of PSR.
It was then determined that Everton's PSR calculation for the relevant period resulted in a loss of £124.5million, which exceeded the threshold of £105 million.
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The commission concluded that a sporting sanction in the form of a 10-point deduction should be imposed.
A detailed 41-page report from the commission, meanwhile, contains some interesting points, including section 30 that refers to Richarlison's transfer from Everton to Tottenham Hotspur in July 2022.
Richarlison joined the North London club in a £60 million deal, which included £50 million guaranteed and the rest in potential add-ons.
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That being said, Everton were said to have budgeted to receive a sum of £80 million, according to the report. The club considered that to be "directly attributable" to its PSR calculation difficulties.
"By early 2022 it was clear to Everton that even allowing for the concessions made in the 13 August 2021 agreement meeting its PSR calculation target would be a challenge," the report reads.
"The club’s performance on the pitch had fallen short of what had been planned – with a reduction in merit fee of £2.1 million for each final place in the league. Everton considered the loss of Player X to be a cause of the poor performance.
"Other players had suffered injuries. The 12 knowledge that Everton was facing PSR calculation challenges caused potential purchasers for their players to drive a hard bargain.
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"Everton considered that the sale on 30 June 2022 of Mr Richarlison to Tottenham Hotspur FC for the sum of £60 million, rather than the sum of £80 million that it had budgeted to receive, to be directly attributable to its PSR calculation difficulties."
Burnley, Leeds and Leicester are planning to sue Everton for a total of £300 million after the Premier League club were found guilty of breaching financial fair play rules.
Featured Image Credit: Getty ImagesTopics: Everton, Premier League, Richarlison
