The way I understand it is that all of the jobe fee will go in as income for PSR, as well as Watson and Clarke for the 24/25 financial year.
Expenditure is amortised over contract lengths. I think ELF officially goes through on July 1st so he won’t come into 24/25. Same with Diarra even if he signs this weekend, we could effectively amortise 3 days out of 5 years which is pointless. Diarra and ELF combined will be around £10m worth of expenditure for 25/26 (for PSR terms).
With the allowable loss being increased significantly with jobe, Watson and Clarke, we have significant wiggle room.
If we stay up we may make another big sale next summer but I think the foundations are well in place to be significantly ahead of PSR requirements for a while yet.