Financial table
-
Kaiserslautern
- AC167%
- EQ56%
- WR42%
- LV0.8×
-
Magdeburg
- AC388%
- EQ53%
- WR51%
- LV0.9×
-
Darmstadt 98
- AC67%
- EQ47%
- WR42%
- LV1.1×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Kaiserslautern | 1215.4 | 3167% | 356% | 342% | 30.8× | 4 | 12±0 | 12.0 | 7 | −0.2 |
| 2 | Magdeburg | 1215.2 | 3388% | 353% | 351% | 30.9× | 4 | 12±0 | 11.8 | 5 | 0.9 |
| 3 | Darmstadt 98 | 1214.4 | 367% | 347% | 342% | 31.1× | 4 | 11+1 | 11.6 | 12 | 3.6 |
| 4 |  Paderborn 07 | 1013.1 | 393% | 230% | 343% | 22.4× | 2 | 12−2 | 10.3 | 4 | 0.1 |
| 5 |  Köln | 1012.6 | 250% | 332% | 341% | 22.1× | 2 | 9+1 | 6.9 | 1 | 5.4 |
| 6 |  Hamburger SV | 912.0 | 244% | 230% | 339% | 22.3× | 1 | 9±0 | 9.0 | 2 | 4.4 |
| 7 |  Karlsruher SC | 911.8 | 242% | 229% | 338% | 22.4× | 1 | 9±0 | 10.0 | 8 | 2.1 |
| 8 |  Greuther Fürth | 910.8 | 250% | 227% | 359% | 22.7× | 1 | 12−3 | 11.3 | 13 | −4.7 |
| 9 |  Hannover 96 | 89.9 | 246% | 222% | 349% | 13.5× | 1 | 6+2 | 6.3 | 9 | 4.5 |
| 10 |  Nürnberg | 68.4 | 256% | 111% | 329% | 08.3× | 1 | 3+3 | 4.0 | 10 | 13.1 |
| 11 |  Braunschweig | 56.6 | 116% | 18% | 351% | 011.5× | 1 | 5±0 | 5.7 | 16 | 0.1 |
| 12 |  Elversberg | 56.2 | 14% | 13% | 338% | 034.0× | 1 | 3+2 | 3.3 | 3 | 5.6 |
| 13 |  Schalke 04 | 33.9 | 0−161% | 0−118% | 339% | 0equity < 0 | 1 | 3±0 | 2.9 | 14 | 5.5 |
| 14 |  Hertha BSC | 33.5 | 0−594% | 0−98% | 353% | 0equity < 0 | 1 | 3±0 | 4.9 | 11 | −15.6 |
Clubs by points
- 12
- 10
- 9
- 8
- 6
- 5
- 3
3 of 14 clubs meet all four targets; the fewest points come from the leverage
2024/25, points per ratio, at most 12
Source: DFL, club financial figures
Kaiserslautern has led the financial table for 2 seasons
Place 1 to 16 by points, 2018/19 to 2024/25
Source: DFL, club financial figures
Elversberg: place 3 in the table, place 12 on finances, the widest gap in the 2. Bundesliga 2024/25
2. Bundesliga 2024/25, rank correlation 0.44
Source: DFL, club financial figures; final tables
Method
Four key figures, 0 to 3 points each, equally weighted, 12 at most. Three points: target met. On equal points the fine score decides: within each band, the distance to the next threshold; above the target, the distance beyond it with decreasing weight; at most 4 per key figure. Then the average of all seasons. Peer group: the clubs of the same league and season.
| Key figure | 3 points | 2 points | 1 point | 0 points |
|---|---|---|---|---|
| Fixed-asset coverage AC | > 60% | > 30% | > 0% | ≤ 0% |
| Equity ratio EQ | > 30% | > 20% | > 0% | ≤ 0% |
| Wage ratio WR | < 60% | < 70% | < 80% | ≥ 80% |
| Leverage LV | < 2 | < 3 | < 4 | ≥ 4 or negative equity |