Financial table
-
Holstein Kiel
- AC81%
- EQ55%
- WR54%
- LV0.8×
-
Paderborn 07
- AC100%
- EQ41%
- WR46%
- LV1.5×
-
Darmstadt 98
- AC80%
- EQ49%
- WR57%
- LV1.0×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Holstein Kiel | 1214.6 | 381% | 355% | 354% | 30.8× | 4 | 12±0 | 11.8 | 9 | 0.5 |
| 2 | Paderborn 07 | 1214.6 | 3100% | 341% | 346% | 31.5× | 4 | 9+3 | 9.5 | 7 | −0.5 |
| 3 | Darmstadt 98 | 1214.2 | 380% | 349% | 357% | 31.0× | 4 | 12±0 | 12.0 | 4 | −2.0 |
| 4 |  Karlsruher SC | 1113.4 | 250% | 339% | 346% | 31.6× | 3 | 10+1 | 10.3 | 12 | 1.0 |
| 5 |  Hamburger SV | 1011.8 | 238% | 330% | 343% | 22.3× | 2 | 9+1 | 9.0 | 3 | 1.0 |
| 6 |  Düsseldorf | 57.2 | 127% | 115% | 352% | 05.7× | 1 | 6−1 | 6.3 | 10 | −1.2 |
| 7 |  St. Pauli | 57.0 | 120% | 114% | 350% | 06.1× | 1 | 5±0 | 6.3 | 5 | 0.3 |
| 8 |  Hannover 96 | 56.7 | 125% | 115% | 358% | 05.7× | 1 | 4+1 | 6.5 | 11 | −0.5 |
| 9 |  Hansa Rostock | 56.3 | 16% | 15% | 340% | 020.9× | 1 | 3+2 | 3.7 | 13 | 4.5 |
| 10 |  Heidenheim | 56.2 | 17% | 16% | 347% | 016.6× | 1 | 5±0 | 5.0 | 6 | −0.2 |
| 11 |  Werder Bremen | 33.8 | 0−67% | 0−22% | 345% | 0equity < 0 | 1 | 2+1 | 3.3 | 2 | 6.3 |
| 12 |  Schalke 04 | 33.6 | 0−131% | 0−103% | 351% | 0equity < 0 | 1 | 3±0 | 2.8 | 1 | −20.0 |
| 13 |  Nürnberg | 33.6 | 0−66% | 0−25% | 352% | 0equity < 0 | 1 | 2+1 | 4.0 | 8 | −2.5 |
Clubs by points
- 12
- 11
- 10
- 5
- 3
3 of 13 clubs meet all four targets; the fewest points come from the leverage
2021/22, points per ratio, at most 12
Source: DFL, club financial figures
Paderborn 07: from place 9 to place 2 in the financial table
Place 1 to 16 by points, 2018/19 to 2021/22
Source: DFL, club financial figures
Schalke 04: place 1 in the table, place 12 on finances, the widest gap in the 2. Bundesliga 2021/22
2. Bundesliga 2021/22, rank correlation −0.23
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 |