Financial table: 2. Liga · Austria 2020/21

Column

Financial table 2. Liga 2020/21, sorted by points
Pos.	Club
1	GAK	1215.3	3313%	355%	349%	30.8×	4	11+1	11.7	6	0.5
2	Horn	1213.5	360%	346%	358%	31.2×	4	12±0	12.0	16	−0.4
3	FAC	1111.9	364%	334%	266%	32.0×	3	12−1	10.3	9	−0.3
4	Lafnitz	1011.5	238%	340%	268%	31.5×	2	10±0	9.7	5	0.0
5	Amstetten	912.2	243%	384%	171%	30.2×	2	10−1	10.0	12	0.0
6	Dornbirn	912.0	3627%	224%	349%	13.1×	2	12−3	8.0	7	0.0
7	Blau-Weiß Linz	910.3	3138%	221%	358%	13.8×	2	3+6	6.0	1	0.1
8	Juniors OÖ	68.2	244%	223%	174%	13.3×	0	11−5	9.7	8	−0.1
9	Wacker Innsbruck	56.4	363%	111%	172%	07.9×	1	9−4	6.7	4	−2.9
10	Liefering	56.4	111%	13%	338%	036.4×	1	5±0	5.0	2	0.0
11	Kapfenberg	33.5	0−44%	0−19%	353%	0equity < 0	1	5−2	3.7	10	−0.3
12	Austria Lustenau	33.1	0−415%	0−28%	359%	0equity < 0	1	3±0	3.0	13	0.0
13	Vorwärts Steyr	22.9	0−93%	0−43%	261%	0equity < 0	0	3−1	2.3	15	0.1
14	Austria Klagenfurt	00.0	0−4,980%	0−493%	0176%	0equity < 0	0	0±0	0.0	3	−3.6

Source: Österreichische Fußball-Bundesliga, 2020/21 · 14 of 16 clubs

Clubs by points

12
11
10
9
6
5
3
2
0

2 of 14 clubs meet all four targets; the fewest points come from the leverage

2020/21, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Blau-Weiß Linz: from place 11 to place 7 in the financial table

Place 1 to 15 by points, 2018/19 to 2020/21

Source: Österreichische Fußball-Bundesliga, annual reports

Austria Klagenfurt: place 3 in the table, place 14 on finances, the widest gap in the 2. Liga 2020/21

2. Liga 2020/21, rank correlation −0.11

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 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.