Financial table
-
Kaiserslautern
- AC176%
- EQ61%
- WR43%
- LV0.6×
-
Magdeburg
- AC420%
- EQ53%
- WR47%
- LV0.9×
-
Greuther Fürth
- AC160%
- EQ54%
- WR51%
- LV0.8×
-
Paderborn 07
- AC91%
- EQ45%
- WR49%
- LV1.2×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Kaiserslautern | 1215.5 | 3176% | 361% | 343% | 30.6× | 4 | 12±0 | 12.0 | 13 | 4.5 |
| 2 | Magdeburg | 1215.3 | 3420% | 353% | 347% | 30.9× | 4 | 12±0 | 11.8 | 14 | 2.2 |
| 3 | Greuther Fürth | 1215.2 | 3160% | 354% | 351% | 30.8× | 4 | 12±0 | 11.7 | 8 | −0.3 |
| 4 | Paderborn 07 | 1214.6 | 391% | 345% | 349% | 31.2× | 4 | 12±0 | 10.3 | 7 | −1.4 |
| 5 |  Hamburger SV | 911.6 | 242% | 229% | 337% | 22.5× | 1 | 9±0 | 9.0 | 4 | 2.1 |
| 6 |  Karlsruher SC | 910.8 | 237% | 226% | 339% | 22.9× | 1 | 11−2 | 10.2 | 5 | −0.2 |
| 7 |  Hannover 96 | 67.2 | 230% | 115% | 355% | 05.7× | 1 | 4+2 | 6.0 | 6 | −0.1 |
| 8 |  Holstein Kiel | 56.5 | 122% | 115% | 360% | 05.9× | 1 | 12−7 | 10.7 | 2 | −4.3 |
| 9 |  Düsseldorf | 56.4 | 112% | 14% | 343% | 025.0× | 1 | 5±0 | 5.8 | 3 | 0.6 |
| 10 |  St. Pauli | 56.2 | 18% | 15% | 348% | 017.8× | 1 | 5±0 | 5.8 | 1 | 0.2 |
| 11 |  Braunschweig | 56.2 | 113% | 16% | 354% | 015.4× | 1 | 5±0 | 5.8 | 15 | −0.2 |
| 12 |  Schalke 04 | 33.8 | 0−155% | 0−104% | 343% | 0equity < 0 | 1 | 3±0 | 2.8 | 10 | −0.6 |
| 13 |  Elversberg | 33.8 | 0−15% | 0−12% | 345% | 0equity < 0 | 1 | 2+1 | 2.7 | 11 | 1.1 |
| 14 |  Hertha BSC | 33.7 | 0−147% | 0−39% | 349% | 0equity < 0 | 1 | 2+1 | 5.2 | 9 | −33.3 |
| 15 |  Nürnberg | 33.6 | 0−78% | 0−39% | 351% | 0equity < 0 | 1 | 3±0 | 3.7 | 12 | −1.4 |
Clubs by points
- 12
- 9
- 6
- 5
- 3
4 of 15 clubs meet all four targets; the fewest points come from the leverage
2023/24, points per ratio, at most 12
Source: DFL, club financial figures
Paderborn 07: from place 9 to place 4 in the financial table
Place 1 to 16 by points, 2018/19 to 2023/24
Source: DFL, club financial figures
St. Pauli: place 1 in the table, place 10 on finances, the widest gap in the 2. Bundesliga 2023/24
2. Bundesliga 2023/24, rank correlation 0.04
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 |