Financial table
-
FAC
- AC202%
- EQ61%
- WR42%
- LV0.6×
-
Dornbirn
- AC433%
- EQ50%
- WR38%
- LV1.0×
-
Horn
- AC93%
- EQ71%
- WR40%
- LV0.4×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | FAC | 1215.5 | 3202% | 361% | 342% | 30.6× | 4 | 8+4 | 10.0 | 14 | 0.3 |
| 2 | Dornbirn | 1215.4 | 3433% | 350% | 338% | 31.0× | 4 | 3+9 | 7.5 | 12 | 0.1 |
| 3 | Horn | 1215.3 | 393% | 371% | 340% | 30.4× | 4 | 12±0 | 12.0 | 13 | −0.1 |
| 4 |  GAK | 1114.4 | 3109% | 365% | 261% | 30.5× | 3 | 12−1 | 11.5 | 15 | −0.5 |
| 5 |  Juniors OÖ | 1113.6 | 385% | 364% | 267% | 30.6× | 3 | 12−1 | 11.5 | 10 | 0.0 |
| 6 |  Amstetten | 1012.6 | 243% | 377% | 267% | 30.3× | 2 | 11−1 | 10.5 | 5 | 0.1 |
| 7 |  Lafnitz | 1011.4 | 233% | 336% | 264% | 31.7× | 2 | 9+1 | 9.5 | 8 | 0.0 |
| 8 |  Wacker Innsbruck | 912.0 | 3480% | 225% | 350% | 13.1× | 2 | 6+3 | 7.5 | 6 | −0.2 |
| 9 |  Liefering | 56.2 | 19% | 12% | 344% | 053.5× | 1 | 5±0 | 5.0 | 3 | 0.1 |
| 10 |  Kapfenberg | 56.1 | 13% | 11% | 333% | 086.9× | 1 | 3+2 | 4.0 | 16 | 0.6 |
| 11 |  Blau-Weiß Linz | 33.8 | 0−197% | 0−49% | 345% | 0equity < 0 | 1 | – | 3.0 | 9 | −0.1 |
| 12 |  Vorwärts Steyr | 33.4 | 0−169% | 0−131% | 354% | 0equity < 0 | 1 | 2+1 | 2.5 | 7 | 0.0 |
| 13 |  Ried | 33.4 | 0−2% | 0−4% | 356% | 0equity < 0 | 1 | 2+1 | 2.5 | 1 | 0.1 |
| 14 |  Austria Lustenau | 33.3 | 0−383% | 0−32% | 357% | 0equity < 0 | 1 | 3±0 | 3.0 | 11 | 0.1 |
| 15 |  Austria Klagenfurt | 00.0 | 0−3,045% | 0−192% | 0163% | 0equity < 0 | 0 | 0±0 | 0.0 | 2 | −2.1 |
Clubs by points
- 12
- 11
- 10
- 9
- 5
- 3
- 0
3 of 15 clubs meet all four targets; the fewest points come from the leverage
2019/20, points per ratio, at most 12
Source: Österreichische Fußball-Bundesliga, annual reports
FAC: from place 6 to place 1 in the financial table
Place 1 to 15 by points, 2018/19 to 2019/20
Source: Österreichische Fußball-Bundesliga, annual reports
Austria Klagenfurt: place 2 in the table, place 15 on finances, the widest gap in the 2. Liga 2019/20
2. Liga 2019/20, rank correlation −0.55
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 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 |