Financial table: Bundesliga · Austria 2023/24

Column

Financial table Bundesliga 2023/24, sorted by points
Pos.	Club
1	Salzburg	1215.7	3160%	369%	325%	30.5×	4	12±0	12.0	2	24.7
2	WAC	1215.1	3108%	353%	347%	30.9×	4	12±0	10.8	8	0.5
3	Altach	1113.3	243%	363%	358%	30.6×	3	11±0	10.5	10	0.0
4	Rapid	1112.3	236%	334%	346%	32.0×	3	11±0	9.0	4	0.2
5	Sturm Graz	1012.1	366%	228%	347%	22.6×	2	12−2	11.5	1	0.0
6	LASK	810.7	129%	226%	337%	22.8×	1	8±0	7.3	3	3.4
7	Austria Lustenau	67.9	242%	113%	339%	07.0×	1	3+3	3.2	12	0.4
8	WSG Tirol	67.5	121%	221%	265%	13.7×	0	9−3	9.3	11	−0.7
9	Hartberg	34.8	111%	113%	172%	06.9×	0	8−5	6.2	5	−0.6
10	Austria Wien	34.0	0−19%	0−19%	330%	0equity < 0	1	3±0	3.2	7	11.2
11	Blau-Weiß Linz	33.6	0−72%	0−15%	351%	0equity < 0	1	1+2	4.6	9	0.1

Source: Österreichische Fußball-Bundesliga, 2023/24 · 11 of 12 clubs

Clubs by points

12
11
10
8
6
3

2 of 11 clubs meet all four targets; the fewest points come from the leverage

2023/24, points per ratio, at most 12

Source: Österreichische Fußball-Bundesliga, annual reports

Salzburg has led the financial table for 6 seasons

Place 1 to 12 by points, 2018/19 to 2023/24

Source: Österreichische Fußball-Bundesliga, annual reports

Sturm Graz: place 1 in the table, place 5 on finances, the widest gap in the Bundesliga 2023/24

Bundesliga 2023/24, rank correlation 0.33

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.