That depends on the attrition rate (transfers often go bananas after Spring) by the December signing date ... If you had unusually high losses (like Bama) you go above 25
You can no longer reclaim those scholarships, so you can't count back for attrition, anymore. That was one of the loopholes that was closed in 2017. I'm pretty sure the only way to sign over 25 nowadays, is if you signed fewer than 25 the previous year and have early enrollees that you can count back.
Doesn’t hurt us as we don’t have the revolving doors that other programs do Saban and Smart have 5-10 transfer out after Spring ball and they’re gutted for a season I’ll EDIT THIS ... Saban grabs both ass cheeks and says it H~U~R~T~S