Financial Football

Financial table

Column
Financial table 2. Liga 2021/22, sorted by points
Pos. Club
1 GAK 1113.83196%340%262%31.5×312−12018/19: 12 · 2019/20: 11 · 2020/21: 12 · 2021/22: 1111.57−0.3
2 Lafnitz 1011.2237%339%270%31.5×210±02018/19: 9 · 2019/20: 10 · 2020/21: 10 · 2021/22: 109.840.0
3 Amstetten 79.4123%354%084%30.8×29−22018/19: 11 · 2019/20: 10 · 2020/21: 9 · 2021/22: 79.35−0.4
4 Blau-Weiß Linz 78.83103%116%357%05.3×29−22019/20: 3 · 2020/21: 9 · 2021/22: 76.33−0.1
5 FAC 68.1246%118%350%04.6×111−52018/19: 8 · 2019/20: 12 · 2020/21: 11 · 2021/22: 69.320.0
6 Liefering 56.3111%12%342%049.6×15±02018/19: 5 · 2019/20: 5 · 2020/21: 5 · 2021/22: 55.060.0
7 Horn 46.1123%119%266%04.2×012−82018/19: 12 · 2019/20: 12 · 2020/21: 12 · 2021/22: 410.012−0.7
8 St. Pölten 33.30−142%0−75%357%0equity < 013±02018/19: 2 · 2019/20: 2 · 2020/21: 3 · 2021/22: 32.58−0.3
9 Austria Lustenau 11.50−996%0−195%175%0equity < 003−22018/19: 3 · 2019/20: 3 · 2020/21: 3 · 2021/22: 12.51−0.8
10 Kapfenberg 11.50−181%0−100%175%0equity < 003−22018/19: 3 · 2019/20: 5 · 2020/21: 3 · 2021/22: 13.011−0.9
11 Dornbirn 00.00−150%0−5%0101%0equity < 009−92018/19: 3 · 2019/20: 12 · 2020/21: 9 · 2021/22: 06.014−0.1
12 Vorwärts Steyr 00.00−126%0−169%082%0equity < 002−22018/19: 2 · 2019/20: 3 · 2020/21: 2 · 2021/22: 01.89−0.5

Source: Österreichische Fußball-Bundesliga, 2021/22 · 12 of 16 clubs

Clubs by points

  1. 11 GAK
  2. 10 Lafnitz
  3. 7 AmstettenBlau-Weiß Linz
  4. 6 FAC
  5. 5 Liefering
  6. 4 Horn
  7. 3 St. Pölten
  8. 1 Austria LustenauKapfenberg
  9. 0 DornbirnVorwärts Steyr

No club meets all four targets; the fewest points come from the leverage

2021/22, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

GAK has led the financial table for 2 seasons

Place 1 to 15 by points, 2018/19 to 2021/22

Source: Österreichische Fußball-Bundesliga, annual reports

Austria Lustenau: place 1 in the table, place 9 on finances, the widest gap in the 2. Liga 2021/22

2. Liga 2021/22, rank correlation 0.51

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.