Financial table: Bundesliga · Austria 2018/19

Column

Financial table Bundesliga 2018/19, sorted by points
Pos.	Club
1	Salzburg	1215.5	3132%	364%	343%	30.6×	4	–	12.0	1	23.7
2	Sturm Graz	1214.6	399%	356%	357%	30.8×	4	–	12.0	5	0.1
3	Mattersburg	1113.6	391%	352%	266%	30.9×	3	–	11.0	8	0.0
4	Altach	1012.0	240%	341%	264%	31.5×	2	–	10.0	9	0.0
5	Rapid	810.1	125%	225%	344%	23.0×	1	–	8.0	7	0.2
6	Wacker Innsbruck	67.2	244%	11%	350%	074.5×	1	–	6.0	12	0.5
7	Austria Wien	56.4	16%	15%	338%	017.7×	1	–	5.0	4	2.3
8	WAC	56.3	111%	112%	356%	07.2×	1	–	5.0	3	−0.1
9	LASK	55.9	15%	13%	350%	036.2×	1	–	5.0	2	1.3
10	Hartberg	22.8	0−3%	0−6%	263%	0equity < 0	0	–	2.0	11	0.1
11	St. Pölten	22.7	0−162%	0−31%	263%	0equity < 0	0	–	2.0	6	0.0
12	Admira	22.2	0−60%	0−32%	268%	0equity < 0	0	–	2.0	10	−0.4

Source: Österreichische Fußball-Bundesliga, 2018/19 · 12 clubs

Clubs by points

12
11
10
8
6
5
2

2 of 12 clubs meet all four targets; the fewest points come from the leverage

2018/19, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

LASK: place 2 in the table, place 9 on finances, the widest gap in the Bundesliga 2018/19

Bundesliga 2018/19, rank correlation 0.26

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.