Financial table: Bundesliga · Austria 2022/23

Column

Financial table Bundesliga 2022/23, sorted by points
Pos.	Club
1	Salzburg	1215.7	3152%	370%	328%	30.4×	4	12±0	12.0	1	32.2
2	WAC	1214.9	394%	364%	353%	30.6×	4	12±0	10.6	7	0.1
3	Sturm Graz	1214.1	384%	337%	343%	31.7×	4	12±0	11.8	2	2.0
4	Altach	1113.6	246%	362%	355%	30.6×	3	11±0	10.4	11	0.4
5	Rapid	1112.5	236%	334%	341%	31.9×	3	10+1	8.6	4	0.0
6	Ried	1011.7	124%	333%	350%	32.0×	3	8+2	5.6	12	1.0
7	WSG Tirol	911.0	237%	331%	261%	22.2×	1	11−2	10.0	9	−0.6
8	Hartberg	810.4	255%	355%	083%	30.8×	2	10−2	6.8	10	−1.1
9	LASK	89.8	127%	225%	355%	23.0×	1	5+3	7.2	3	−3.7
10	Austria Lustenau	33.9	0−164%	0−16%	339%	0equity < 0	1	1+2	2.6	8	0.9
11	Austria Wien	33.7	0−38%	0−39%	348%	0equity < 0	1	3±0	3.2	5	−6.9
12	Austria Klagenfurt	11.5	0−5,336%	0−697%	175%	0equity < 0	0	0+1	0.2	6	−1.9

Source: Österreichische Fußball-Bundesliga, 2022/23 · 12 clubs

Clubs by points

12
11
10
9
8
3
1

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

2022/23, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Salzburg has led the financial table for 5 seasons

Place 1 to 12 by points, 2018/19 to 2022/23

Source: Österreichische Fußball-Bundesliga, annual reports

LASK: place 3 in the table, place 9 on finances, the widest gap in the Bundesliga 2022/23

Bundesliga 2022/23, rank correlation 0.19

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.