Financial Football

Financial table

  • Salzburg

    • AC207%
    • EQ65%
    • WR29%
    • LV0.5×

  • WAC

    • AC66%
    • EQ55%
    • WR46%
    • LV0.8×

  • Sturm Graz

    • AC88%
    • EQ48%
    • WR59%
    • LV1.1×
Column
Financial table Bundesliga 2019/20, sorted by points
Pos. Club
1 Salzburg 1215.73207%365%329%30.5×412±02018/19: 12 · 2019/20: 1212.0140.4
2 WAC 1214.5366%355%346%30.8×45+72018/19: 5 · 2019/20: 128.532.0
3 Sturm Graz 1214.1388%348%359%31.1×412±02018/19: 12 · 2019/20: 1212.06−1.2
4 LASK 1012.6252%332%343%22.1×25+52018/19: 5 · 2019/20: 107.544.3
5 WSG Tirol 1012.63127%331%262%22.2×210±02018/19: 10 · 2019/20: 1010.0100.3
6 Altach 1011.4125%334%358%32.0×310±02018/19: 10 · 2019/20: 1010.08−0.1
7 Rapid 710.1124%225%344%13.0×18−12018/19: 8 · 2019/20: 77.52−0.2
8 Hartberg 45.9119%120%267%04.1×02+22018/19: 2 · 2019/20: 43.050.3
9 Admira 33.20−19%0−12%358%0equity < 012+12018/19: 2 · 2019/20: 32.590.0
10 Austria Wien 22.90−22%0−23%261%0equity < 005−32018/19: 5 · 2019/20: 23.57−18.8
11 St. Pölten 22.60−398%0−53%264%0equity < 002±02018/19: 2 · 2019/20: 22.012−0.4

Source: Österreichische Fußball-Bundesliga, 2019/20 · 11 of 12 clubs

Clubs by points

  1. 12 SalzburgWACSturm Graz
  2. 10 LASKWSG TirolAltach
  3. 7 Rapid
  4. 4 Hartberg
  5. 3 Admira
  6. 2 Austria WienSt. Pölten

3 of 11 clubs meet all four targets; the fewest points come from the fixed-asset coverage

2019/20, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Salzburg has led the financial table for 2 seasons

Place 1 to 12 by points, 2018/19 to 2019/20

Source: Österreichische Fußball-Bundesliga, annual reports

Rapid: place 2 in the table, place 7 on finances, the widest gap in the Bundesliga 2019/20

Bundesliga 2019/20, rank correlation 0.63

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.