Financial table: 2. Liga · Austria 2023/24

Column

Financial table 2. Liga 2023/24, sorted by points
Pos.	Club
1	Stripfing	1215.0	3139%	363%	355%	30.6×	4	12±0	12.0	13	0.0
2	FAC	1012.6	3167%	226%	341%	22.8×	2	5+5	8.7	5	0.1
3	Ried	1011.6	122%	335%	356%	31.9×	3	10±0	6.3	2	0.0
4	Amstetten	912.0	123%	347%	262%	31.1×	2	9±0	9.2	16	0.0
5	Horn	710.2	129%	225%	337%	13.1×	1	7±0	9.0	8	0.1
6	Lafnitz	78.7	129%	225%	268%	23.0×	0	9−2	9.2	10	0.1
7	Vienna	67.9	125%	221%	261%	13.8×	0	9−3	7.7	3	0.0
8	Liefering	56.4	113%	11%	338%	0128.0×	1	5±0	5.0	6	0.0
9	GAK	55.1	12%	10%	360%	0335.6×	1	9−4	10.0	1	−0.4
10	Admira	33.2	0−124%	0−47%	358%	0equity < 0	1	3±0	2.5	7	0.0
11	St. Pölten	33.2	0−122%	0−72%	358%	0equity < 0	1	3±0	2.7	9	−0.2
12	Kapfenberg	22.1	0−393%	0−301%	269%	0equity < 0	0	1+1	2.5	12	−0.6

Source: Österreichische Fußball-Bundesliga, 2023/24 · 12 of 16 clubs

Clubs by points

12
10
9
7
6
5
3
2

One club meets all four targets; the fewest points come from the fixed-asset coverage

2023/24, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Ried: from place 11 to place 3 in the financial table

Place 1 to 15 by points, 2018/19 to 2023/24

Source: Österreichische Fußball-Bundesliga, annual reports

GAK: place 1 in the table, place 9 on finances, the widest gap in the 2. Liga 2023/24

2. Liga 2023/24, rank correlation −0.12

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.