Confidential reports show NSW clubs pulled in $9500 more profit from each of their poker machines last year than they did in 2011.

At the 25 most profitable clubs in the state, 8900 machines returned annual profits of about $100,000 or $275 per day, a report by consultants PKF, obtained by the Herald shows. An average NSW club made $158 per pokie per day, during the November 2017 quarter, up from $132 in 2011, PKF reported.

Under new rules, introduced in March this year, pubs and clubs can lease machines from other clubs or hotels without having to forfeit some of them in the process. There are also new "high-risk areas" where no new machines can be introduced.

A ClubsNSW spokesman said the rules are "stricter and better targeted" by focusing on socio-economic disadvantage to determine what is a medium-risk and high-risk area.

Of the 52 clubs who did increase their number of gaming machines in the last six months of 2017, only three were in the top 20 clubs by profit-per-machine, the spokesman said.