Financial Football

Financial table

Column
Financial table 2. Liga 2022/23, sorted by points
Pos. Club
1 Amstetten 911.6125%344%265%31.3×27+22018/19: 11 · 2019/20: 10 · 2020/21: 9 · 2021/22: 7 · 2022/23: 99.250.0
2 GAK 911.4388%225%356%13.1×211−22018/19: 12 · 2019/20: 11 · 2020/21: 12 · 2021/22: 11 · 2022/23: 911.02−0.1
3 Lafnitz 911.1244%337%172%31.7×210−12018/19: 9 · 2019/20: 10 · 2020/21: 10 · 2021/22: 10 · 2022/23: 99.680.0
4 Vienna 99.7232%225%360%22.9×18+12021/22: 8 · 2022/23: 98.570.0
5 Horn 79.2126%222%349%13.5×14+32018/19: 12 · 2019/20: 12 · 2020/21: 12 · 2021/22: 4 · 2022/23: 79.440.0
6 Liefering 56.4113%12%341%052.5×15±02018/19: 5 · 2019/20: 5 · 2020/21: 5 · 2021/22: 5 · 2022/23: 55.090.0
7 FAC 55.612%11%353%0197.0×16−12018/19: 8 · 2019/20: 12 · 2020/21: 11 · 2021/22: 6 · 2022/23: 58.46−0.1
8 St. Pölten 33.70−141%0−75%348%0equity < 013±02018/19: 2 · 2019/20: 2 · 2020/21: 3 · 2021/22: 3 · 2022/23: 32.63−0.2
9 Admira 33.20−104%0−37%357%0equity < 012+12018/19: 2 · 2019/20: 3 · 2020/21: 2 · 2021/22: 2 · 2022/23: 32.4100.0
10 Dornbirn 33.20−489%0−28%358%0equity < 010+32018/19: 3 · 2019/20: 12 · 2020/21: 9 · 2021/22: 0 · 2022/23: 35.411−0.1
11 Blau-Weiß Linz 11.80−230%0−33%172%0equity < 007−62019/20: 3 · 2020/21: 9 · 2021/22: 7 · 2022/23: 15.01−0.6
12 Kapfenberg 11.30−297%0−217%178%0equity < 001±02018/19: 3 · 2019/20: 5 · 2020/21: 3 · 2021/22: 1 · 2022/23: 12.612−0.8

Source: Österreichische Fußball-Bundesliga, 2022/23 · 12 of 16 clubs

Clubs by points

  1. 9 AmstettenGAKLafnitzVienna
  2. 7 Horn
  3. 5 LieferingFAC
  4. 3 St. PöltenAdmiraDornbirn
  5. 1 Blau-Weiß LinzKapfenberg

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

2022/23, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Amstetten: from place 3 to place 1 in the financial table

Place 1 to 15 by points, 2018/19 to 2022/23

Source: Österreichische Fußball-Bundesliga, annual reports

Blau-Weiß Linz: place 1 in the table, place 11 on finances, the widest gap in the 2. Liga 2022/23

2. Liga 2022/23, rank correlation 0.34

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.