Financial table: Bundesliga · Austria 2020/21

Column

Financial table Bundesliga 2020/21, sorted by points
Pos.	Club
1	Salzburg	1215.5	3141%	375%	348%	30.3×	4	12±0	12.0	1	5.0
2	WAC	1215.2	3113%	355%	344%	30.8×	4	12±0	9.7	5	1.5
3	Sturm Graz	1112.7	371%	338%	265%	31.6×	3	12−1	11.7	3	−0.5
4	WSG Tirol	1012.1	247%	331%	351%	22.2×	2	10±0	10.0	6	1.0
5	Altach	1011.6	231%	341%	265%	31.4×	2	10±0	10.0	10	0.5
6	Hartberg	1011.3	241%	337%	269%	31.7×	2	4+6	5.3	7	0.3
7	LASK	88.4	231%	220%	355%	14.0×	1	10−2	7.7	4	0.1
8	Rapid	79.7	127%	224%	352%	13.2×	1	7±0	7.3	2	0.7
9	Ried	55.7	14%	18%	359%	011.0×	1	3+2	3.3	9	0.5
10	Austria Wien	33.8	0−32%	0−32%	344%	0equity < 0	1	2+1	3.3	8	−4.7
11	St. Pölten	33.3	0−240%	0−35%	357%	0equity < 0	1	2+1	2.3	12	0.4
12	Admira	22.1	0−114%	0−39%	269%	0equity < 0	0	3−1	2.3	11	−0.5

Source: Österreichische Fußball-Bundesliga, 2020/21 · 12 clubs

Clubs by points

12
11
10
8
7
5
3
2

2 of 12 clubs meet all four targets; the fewest points come from the fixed-asset coverage

2020/21, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Salzburg has led the financial table for 3 seasons

Place 1 to 12 by points, 2018/19 to 2020/21

Source: Österreichische Fußball-Bundesliga, annual reports

Rapid: place 2 in the table, place 8 on finances, the widest gap in the Bundesliga 2020/21

Bundesliga 2020/21, rank correlation 0.70

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.