• Salzburg

    • AC122%
    • EQ72%
    • WR37%
    • LV0.4×
  • WAC

    • AC125%
    • EQ62%
    • WR58%
    • LV0.6×
  • Sturm Graz

    • AC74%
    • EQ41%
    • WR51%
    • LV1.4×
Column
Financial table Bundesliga 2021/22, sorted by points
Pos. Club
1 Salzburg 1215.63122%372%337%30.4×412±02018/19: 12 · 2019/20: 12 · 2020/21: 12 · 2021/22: 1212.0115.4
2 WAC 1214.83125%362%358%30.6×412±02018/19: 5 · 2019/20: 12 · 2020/21: 12 · 2021/22: 1210.340.2
3 Sturm Graz 1214.1374%341%351%31.4×411+12018/19: 12 · 2019/20: 12 · 2020/21: 11 · 2021/22: 1211.822.3
4 Altach 1113.3241%356%356%30.8×310+12018/19: 10 · 2019/20: 10 · 2020/21: 10 · 2021/22: 1110.390.6
5 WSG Tirol 1112.6249%335%355%31.9×310+12018/19: 10 · 2019/20: 10 · 2020/21: 10 · 2021/22: 1110.370.3
6 Hartberg 1013.73126%374%170%30.4×310±02018/19: 2 · 2019/20: 4 · 2020/21: 10 · 2021/22: 106.511−0.1
7 Rapid 1012.2237%332%341%22.1×27+32018/19: 8 · 2019/20: 7 · 2020/21: 7 · 2021/22: 108.055.8
8 Ried 89.8113%226%352%22.8×15+32018/19: 2 · 2019/20: 3 · 2020/21: 5 · 2021/22: 84.5100.9
9 LASK 56.5111%19%349%010.2×18−32018/19: 5 · 2019/20: 10 · 2020/21: 8 · 2021/22: 57.080.5
10 Austria Wien 33.50−29%0−29%354%0equity < 013±02018/19: 5 · 2019/20: 2 · 2020/21: 3 · 2021/22: 33.33−7.1
11 Admira 22.30−89%0−40%267%0equity < 002±02018/19: 2 · 2019/20: 3 · 2020/21: 2 · 2021/22: 22.3120.0
12 Austria Klagenfurt 00.00−4,507%0−729%0102%0equity < 000±02018/19: 0 · 2019/20: 0 · 2020/21: 0 · 2021/22: 00.06−3.2

Source: Österreichische Fußball-Bundesliga, 2021/22 · 12 clubs

Clubs by points

  1. 12 SalzburgWACSturm Graz
  2. 11 AltachWSG Tirol
  3. 10 HartbergRapid
  4. 8 Ried
  5. 5 LASK
  6. 3 Austria Wien
  7. 2 Admira
  8. 0 Austria Klagenfurt

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

2021/22, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Salzburg has led the financial table for 4 seasons

Place 1 to 12 by points, 2018/19 to 2021/22

Source: Österreichische Fußball-Bundesliga, annual reports

Austria Wien: place 3 in the table, place 10 on finances, the widest gap in the Bundesliga 2021/22

Bundesliga 2021/22, rank correlation 0.42

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.