Financial Football

Financial table

  • Juniors OÖ

    • AC146%
    • EQ71%
    • WR50%
    • LV0.4×

  • Horn

    • AC92%
    • EQ72%
    • WR45%
    • LV0.4×
Column
Financial table 2. Liga 2018/19, sorted by points
Pos. Club
1 Juniors OÖ 1215.43146%371%350%30.4×4–2018/19: 1212.060.0
2 Horn 1215.2392%372%345%30.4×4–2018/19: 1212.0130.0
3 Amstetten 1113.1237%393%360%30.1×3–2018/19: 1111.090.0
4 WSG Tirol 1011.93114%332%270%22.1×2–2018/19: 1010.010.1
5 Lafnitz 911.2130%336%264%31.8×2–2018/19: 99.0120.0
6 FAC 810.1247%222%342%13.5×1–2018/19: 88.080.1
7 Liefering 55.910%10%340%02,250.0×1–2018/19: 55.0100.0
8 Kapfenberg 33.70−83%0−32%348%0equity < 01–2018/19: 33.040.0
9 Austria Lustenau 33.20−322%0−77%358%0equity < 01–2018/19: 33.03−0.4
10 Vorwärts Steyr 22.90−233%0−167%262%0equity < 00–2018/19: 22.014−0.1
11 Ried 22.80−3%0−7%262%0equity < 00–2018/19: 22.020.0
12 Austria Klagenfurt 00.00−9,100%0−1,486%0158%0equity < 00–2018/19: 00.07−1.9

Source: Österreichische Fußball-Bundesliga, 2018/19 · 12 of 16 clubs

Clubs by points

  1. 12 Juniors OÖHorn
  2. 11 Amstetten
  3. 10 WSG Tirol
  4. 9 Lafnitz
  5. 8 FAC
  6. 5 Liefering
  7. 3 KapfenbergAustria Lustenau
  8. 2 Vorwärts SteyrRied
  9. 0 Austria Klagenfurt

2 of 12 clubs meet all four targets; the fewest points come from the fixed-asset coverage

2018/19, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Ried: place 2 in the table, place 11 on finances, the widest gap in the 2. Liga 2018/19

2. Liga 2018/19, rank correlation −0.17

Source: Österreichische Fußball-Bundesliga, annual reports; 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 figure3 points2 points1 point0 points
Fixed-asset coverage AC
Equity ÷ fixed assets		 > 60%> 30%> 0% ≤ 0%
Equity ratio EQ
Equity ÷ total assets		 > 30%> 20%> 0% ≤ 0%
Wage ratio WR
Wage bill ÷ revenue		 < 60%< 70%< 80% ≥ 80%
Leverage LV
Debt ÷ equity		 < 2< 3< 4 ≥ 4 or negative equity

Wage ratio on the ÖFBL's total revenue, so lower than in Germany; total assets are equity plus debt. Subsidies from third parties are not on the balance sheet. Points are not licensing criteria of the leagues. Definitions: Data and method.

Scoring and thresholds after Christoph, Meenzer on Tour: ‘Die Finanzen der Männer-Bundesliga-Clubs: Abschlusstabelle 2026’, 21 August 2026.