| R. SaarmaCentral midfielder | Pardubice | 🇪🇪Estonia | 25 | 21 | 0 | 0 | 9.3 | 6 | 2 |
| R. SafiWinger | MSV Duisburg | 🏳️ | 26 | 36 | 0 | 1 | 6.4 | 4 | 34 |
| R. SafouriCentral midfielder | Antalyaspor | 🇮🇱Israel | 31 | 7 | 1 | 0 | 1.5 | 12▼52.9% | 26±0% |
| R. SagaCentral midfielder | Kagoshima United | 🇯🇵Japan | 28 | 1 | 0 | 0 | 0.9 | 0 | 28 |
| R. SagaraCentral midfielder | Vegalta Sendai | 🇯🇵Japan | 24 | 7 | 1 | 0 | 7.2 | 7▲3450%↩ | 37▼15.2%↩ |
| R. SagradoFull-back | Venezia | 🇧🇪Belgium | 22 | 5 | 1 | 1 | 39.9 | 20±0% | 62±0% |
| R. SaïdWinger | Wolves | 🇰🇲Comoros | 26 | 3 | 0 | 0 | 22.1 | 0▼100%↩ | 55▲1.1%↩ |
| R. SailorCentre-back | Seattle Sounders | 🇺🇸USA | 27 | 2 | 0 | 0 | 5 | 1▼41.7%↩ | 25▼2.7%↩ |
| R. SaitoCentral midfielder | V-varen Nagasaki | 🇯🇵Japan | 24 | 1 | 0 | 0 | 10.9 | 0 | 34 |
| R. SaitoCentre-back | Blaublitz Akita | 🇯🇵Japan | 33 | 9 | 0 | 0 | 0.8 | 8 | 10 |
| R. SaitoCentre-back | Osaka | 🇯🇵Japan | 32 | 0 | 0 | 0 | 0.3 | 0 | 8 |
| R. SakamotoCentral midfielder | Vanraure Hachinohe | 🇯🇵Japan | 26 | 0 | 0 | 0 | 4.8 | 0 | 21 |
| R. SakataCentral midfielder | Cerezo Osaka | 🇯🇵Japan | 22 | 22 | 0 | 1 | 12.7 | 13▲490.9% | 47▲3.5% |
| R. SakurabaGoalkeeper | Tochigi SC | 🇯🇵Japan | 27 | 0 | 0 | 0 | 1.5 | 0 | 20 |
| R. SakuradaGoalkeeper | Vanraure Hachinohe | 🇯🇵Japan | 20 | 0 | 0 | 0 | 5 | 0 | 25 |
| R. SălceanuFull-back | Rapid | 🇷🇴Romania | 22 | 14 | 1 | 1 | 3.4 | 15 | 31 |
| R. SalinasCentre-forward | Chacarita Juniors | 🇦🇷Argentina | 40 | 18 | 2 | 0 | 0.4 | 11▲118.8%↩ | 6▼31.2%↩ |
| R. SallaiCentre-back | Galatasaray | 🇭🇺Hungary | 29 | 7 | 1 | 0 | 3.8 | 36±0% | 36±0% |
| R. SallingerGoalkeeper | Hibernian | 🇦🇹Austria | 30 | 9 | 0 | 0 | 3 | 0▼100% | 26▼12% |
| R. SanchezCentre-forward | Albacete | 🏳️ | 19 | 0 | 0 | 0 | 17.4 | 0 | 54 |
| R. SánchezCentral midfielder | Racing Club | 🇵🇾Paraguay | 30 | 9 | 0 | 0 | 3 | 3▼64.2%↩ | 23▼33.4%↩ |
| R. SánchezGoalkeeper | San Antonio | 🇲🇽Mexico | 32 | 15 | 0 | 0 | 1.3 | 11 | 13▼56.3%↩ |
| R. SandbergGoalkeeper | Rosenborg | 🇳🇴Norway | 25 | 0 | 0 | 0 | 5.8 | 0▼100%↩ | 32▲8.5%↩ |
| R. SanusiCentral midfielder | AS Trencin | 🇳🇬Nigeria | 24 | 23 | 0 | 2 | 4.5 | 12 | 31 |
| R. SatoCentral midfielder | Valencia | 🇯🇵Japan | 20 | 5 | 0 | 0 | 38.5 | 3▼75%↩ | 68▲37.9%↩ |
| R. SatoCentral midfielder | Valencia | 🇯🇵Japan | 20 | 4 | 0 | 0 | 38.3 | 10±0% | 50±0% |
| R. SatoGoalkeeper | Montedio Yamagata | 🇯🇵Japan | 18 | 0 | 0 | 0 | 4.4 | 0 | 35 |
| R. SatoCentral midfielder | Imabari | 🇯🇵Japan | 22 | 2 | 0 | 0 | 5.6 | 0 | 34 |
| R. SatoCentre-forward | Fagiano Okayama | 🇯🇵Japan | 27 | 1 | 0 | 0 | 8.6 | 0▼100%↩ | 29±0% |
| R. SatoCentre-forward | Ehime FC | 🇯🇵Japan | 28 | 10 | 1 | 0 | 0.9 | 5 | 23 |
| R. SatoCentral midfielder | Matsumoto Yamaga | 🇯🇵Japan | 29 | 21 | 2 | 1 | 1.6 | 24 | 20 |
| R. SavaGoalkeeper | Universitatea Craiova | 🇷🇴Romania | 24 | 7 | 0 | 0 | 8.1 | 5▼41.8%↩ | 66▼6.9%↩ |
| R. SawakamiCentre-forward | Vanraure Hachinohe | 🇯🇵Japan | 33 | 22 | 6 | 1 | 1.9 | 36 | 13 |
| R. SawazakiAttacking midfielder | Osaka | 🇯🇵Japan | 24 | 18 | 3 | 5 | 4.6 | 35 | 29 |
| R. SchallenbergCentral midfielder | FC Schalke 04 | 🇩🇪Germany | 28 | 3 | 0 | 0 | 14.4 | 34±0% | 57▲9.7% |
| R. SchifferlCentre-back | Haugesund | 🇦🇹Austria | 27 | 20 | 0 | 0 | 4 | 13▲56.3%↩ | 30▼14.4%↩ |
| R. SchmidAttacking midfielder | Frosinone | 🇦🇹Austria | 26 | 7 | 0 | 3 | 40.1 | 41±0% | 77±0% |
| R. SchneiderDefensive midfielder | FC Andorra | 🇨🇭Switzerland | 25 | 4 | 0 | 0 | 20.3 | 2▼86%↩ | 41▲3.8%↩ |
| R. SchoofsCentre-forward | Union St. Gilloise | 🇧🇪Belgium | 32 | 7 | 0 | 2 | 2.2 | 19±0% | 22▼4.4% |
| R. SchoutenCentral midfielder | Septemvri Sofia | 🇳🇱Netherlands | 28 | 26 | 0 | 2 | 1.4 | 10▼51.3%↩ | 20▼52.9%↩ |
| R. SedláčekCentral midfielder | FK Jablonec | 🇨🇿Czechia | 27 | 23 | 0 | 1 | 7.9 | 11▼43.5%↩ | 1▼97.3%↩ |
| R. SeigersFull-back | Lommel United | 🇧🇪Belgium | 28 | 5 | 0 | 2 | 6.6 | 4▼61.8%↩ | 27▼26.7%↩ |
| R. SequeiraCentre-back | Alvarado | 🇦🇷Argentina | 26 | 0 | 0 | 0 | 4.6 | 0 | 26 |
| R. SerranoCentre-forward | Louisville City | 🇺🇸USA | 24 | 17 | 6 | 2 | 7.6 | 24 | 35 |
| R. SessegnonWinger | Fulham | 🏴England | 26 | 5 | 1 | 0 | 73.8 | 28±0% | 73±0% |
| R. SeuntjensCentre-forward | Lommel United | 🇳🇱Netherlands | 37 | 3 | 1 | 0 | 0.6 | 50±0% | 10±0% |
| R. ShagiakhmetovCentral midfielder | Volga Ulyanovsk | 🇷🇺Russia | 22 | 0 | 0 | 0 | 1.4 | 0 | 20 |
| R. SheinCentral midfielder | Portsmouth | 🇪🇪Estonia | 23 | 11 | 2 | 1 | 19.2 | 29▼13%↩ | 42▼1.2%↩ |
| R. ShimizuGoalkeeper | Tegevajaro Miyazaki | 🇯🇵Japan | 27 | 0 | 0 | 0 | 4.5 | 0 | 18 |
| R. ShimmyoCentre-forward | JEF United Chiba | 🇯🇵Japan | 22 | 0 | 0 | 0 | 10.4 | 0 | 35 |
| R. ShimodoCentre-back | Renofa Yamaguchi | 🇯🇵Japan | 30 | 11 | 1 | 0 | 0.8 | 12 | 19 |
| R. ShindoCentre-back | V-varen Nagasaki | 🇯🇵Japan | 30 | 10 | 0 | 0 | 3.4 | 8▼27%↩ | 23▼16.3%↩ |
| R. ShiohamaCentre-forward | Sagan Tosu | 🇯🇵Japan | 26 | 15 | 7 | 0 | 11.3 | 39 | 38 |
| R. ShipstonCentral midfielder | Sheffield Wednesday | 🏴England | 21 | 4 | 0 | 0 | 8.1 | 0▲100% | 53▲25.9% |
| R. ShiraiCentre-forward | Tokyo Verdy | 🇯🇵Japan | 21 | 4 | 0 | 0 | 10.1 | 0 | 42±0% |
| R. ShirasakiAttacking midfielder | Machida Zelvia | 🇯🇵Japan | 33 | 6 | 1 | 0 | 1.2 | 7▲32% | 12±0% |
| R. ShlomoCentre-back | Maccabi Tel Aviv | 🇮🇱Israel | 27 | 24 | 0 | 1 | 5.4 | 14▲666.7%↩ | 30▼38%↩ |
| R. SigurgeirssonCentre-back | Sonderjyske | 🇮🇸Iceland | 26 | 3 | 0 | 0 | 5.7 | 3▼84.2%↩ | 29▼53%↩ |
| R. ŠilerCentre-forward | Rio Ave | 🇨🇿Czechia | 22 | 31 | 9 | 2 | 18.9 | 30 | 34 |
| R. SilvaCentre-back | Benfica B | 🏳️ | 0 | 0 | 0 | 0 | 2.6 | 1 | 21 |
| R. ŠimićCentre-forward | Cardiff | 🇭🇷Croatia | 23 | 4 | 0 | 0 | 22.7 | 0▼100%↩ | 58▲1.9%↩ |
| R. SinclairGoalkeeper | ST Mirren | 🏴Scotland | 25 | 7 | 0 | 0 | 9.3 | 6▲79.4%↩ | 42▲6.1%↩ |
| R. SkovCentral midfielder | Union Berlin | 🇩🇰Denmark | 30 | 1 | 0 | 0 | 8.2 | 5±0% | 31±0% |
| R. SlaterCentral midfielder | Hull City | 🏴England | 27 | 7 | 0 | 1 | 75.2 | 36±0% | 63▲9.2% |
| R. SlyvaFull-back | Ahrobiznes Volochysk | 🇺🇦Ukraine | 26 | 2 | 0 | 0 | 2.4 | 5▼55.8% | 26▼14.3% |
| R. SmallwoodDefensive midfielder | Bristol Rovers | 🏴England | 35 | 10 | 0 | 0 | 0.4 | 9▼63.3%↩ | 11▲3.8%↩ |
| R. SmekensDefensive midfielder | KVC Westerlo | 🇧🇪Belgium | 22 | 2 | 0 | 0 | 13.9 | 1 | 45 |
| R. SmithAttacking midfielder | Walsall | 🏴England | 24 | 10 | 2 | 2 | 3.6 | 15▼57.7%↩ | 34▲0.6%↩ |
| R. SommersallDefensive midfielder | North Carolina | 🇰🇳St. Kitts and Nevis | 29 | 14 | 0 | 0 | 1.2 | 6 | 18 |
| R. SordiCentre-forward | Estudiantes de Rio Cuarto | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 10.5 | 0 | 41 |
| R. SordoCentral midfielder | Santos Laguna | 🇦🇷Argentina | 26 | 10 | 0 | 0 | 10.2 | 19±0% | 35▼15.8% |
| R. SosaAttacking midfielder | Palmeiras | 🇵🇾Paraguay | 27 | 23 | 4 | 2 | 26.6 | 35▲103.5% | 63▲20.3% |
| R. SosaCentre-back | San Telmo | 🇦🇷Argentina | 24 | 5 | 0 | 0 | 5.4 | 0 | 32 |
| R. SotiriouCentral midfielder | Chesterfield | 🇨🇾Cyprus | 26 | 1 | 0 | 0 | 2.5 | 0 | 27▲15.6%↩ |
| R. SottilWinger | Fiorentina | 🇮🇹Italy | 27 | 25 | 1 | 3 | 36.6 | 14▼13.9%↩ | 59▼20.2%↩ |
| R. SpauldingCentral midfielder | Sacramento Republic | 🇺🇸USA | 28 | 9 | 0 | 0 | 1.5 | 3▼46.3%↩ | 23▼31.3%↩ |
| R. SpiegelGoalkeeper | Oakland Roots | 🇨🇭Switzerland | 33 | 1 | 0 | 0 | 0.3 | 0 | 7 |
| R. StauntonCentre-back | Grimsby | 🇮🇪Republic of Ireland | 24 | 1 | 0 | 0 | 2.7 | 0▼98.9% | 34±0% |
| R. SteffenAttacking midfielder | FC Lugano | 🇨🇭Switzerland | 35 | 29 | 8 | 3 | 1.4 | 30▲121.2%↩ | 15▼64.4%↩ |
| R. SteurGoalkeeper | FC Volendam | 🇳🇱Netherlands | 21 | 5 | 0 | 0 | 13.3 | 14 | 45▼16.4% |
| R. StewartWinger | Swansea | 🏴Scotland | 30 | 2 | 0 | 0 | 6.2 | 0▼100%↩ | 38▲9.8%↩ |
| R. StirkCentral midfielder | Chesterfield | 🏴Wales | 26 | 11 | 0 | 0 | 3 | 7▼73.1% | 33▲7.8% |
| R. StivanelloCentre-back | Sudtirol | 🇮🇹Italy | 22 | 6 | 0 | 0 | 22.4 | 24▲3883.3%↩ | 60▼9.3%↩ |
| R. StoccoCentral midfielder | Temperley | 🇦🇷Argentina | 20 | 0 | 0 | 0 | 5 | 0 | 34 |
| R. StoianGoalkeeper | Universitatea Craiova | 🇷🇴Romania | 30 | 0 | 0 | 0 | 0.8 | 0 | 14 |
| R. ŠtormanCentral midfielder | Kortrijk | 🇸🇮Slovenia | 22 | 3 | 0 | 0 | 13.2 | 23▼30%↩ | 2▼96.4%↩ |
| R. StrączekGoalkeeper | GKS Katowice | 🇵🇱Poland | 27 | 22 | 0 | 0 | 5.1 | 21▲42.1%↩ | 31▼42.8%↩ |
| R. StrainFull-back | Falkirk | 🇦🇺Australia | 29 | 9 | 0 | 3 | 4.8 | 22▲102.8%↩ | 31▲19%↩ |
| R. StreetCentre-forward | Lincoln | 🏴England | 25 | 11 | 1 | 0 | 25.6 | 0▼100% | 54▲2.7% |
| R. SueyoshiCentral midfielder | Fagiano Okayama | 🇯🇵Japan | 30 | 1 | 0 | 0 | 2.7 | 0▼100% | 21±0% |
| R. SugawaraCentre-forward | Tochigi SC | 🇯🇵Japan | 26 | 18 | 0 | 0 | 2 | 0 | 22 |
| R. SugimotoAttacking midfielder | Sagamihara | 🇯🇵Japan | 23 | 14 | 1 | 1 | 2.5 | 10 | 26 |
| R. SugimotoCentral midfielder | Thespakusatsu Gunma | 🇯🇵Japan | 33 | 0 | 0 | 0 | 0.1 | 0▼100%↩ | 5▼84.5%↩ |
| R. SugiyamaCentre-forward | Kochi United | 🇯🇵Japan | 26 | 14 | 1 | 0 | 1.8 | 6 | 21 |
| R. SuurGoalkeeper | Sparta Rotterdam | 🏳️ | 18 | 0 | 0 | 0 | 19.3 | 0 | 56 |
| R. SuurGoalkeeper | Sparta Rotterdam | 🏳️ | 18 | 0 | 0 | 0 | 19.3 | 0 | 56 |
| R. SuzukiGoalkeeper | JEF United Chiba | 🇯🇵Japan | 32 | 4 | 0 | 0 | 2.9 | 17 | 12 |
| R. SuzukiCentre-back | Tochigi City | 🇯🇵Japan | 32 | 7 | 0 | 0 | 1.4 | 12 | 9 |
| R. SvindlandCentral midfielder | KFUM Oslo | 🇳🇴Norway | 29 | 0 | 0 | 0 | 2.4 | 0▼100% | 22▼40.9% |
| R. SweeneyCentre-back | Mansfield Town | 🇮🇪Republic of Ireland | 29 | 9 | 0 | 0 | 3.2 | 28±0% | 29±0% |