Financial table
-
Hoffenheim
- AC183%
- EQ81%
- WR48%
- LV0.2×
-
Freiburg
- AC224%
- EQ80%
- WR49%
- LV0.3×
-
Dortmund
- AC96%
- EQ71%
- WR43%
- LV0.4×
-
Bayern München
- AC107%
- EQ68%
- WR50%
- LV0.5×
-
Mainz 05
- AC79%
- EQ50%
- WR34%
- LV1.0×
-
Leverkusen
- AC79%
- EQ66%
- WR53%
- LV0.5×
-
Augsburg
- AC70%
- EQ39%
- WR40%
- LV1.5×
-
Frankfurt
- AC64%
- EQ34%
- WR31%
- LV2.0×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Hoffenheim | 1215.5 | 3183% | 381% | 348% | 30.2× | 4 | – | 12.0 | 9 | 0.3 |
| 2 | Freiburg | 1215.5 | 3224% | 380% | 349% | 30.3× | 4 | – | 12.0 | 13 | 6.9 |
| 3 | Dortmund | 1215.3 | 396% | 371% | 343% | 30.4× | 4 | – | 12.0 | 2 | 17.4 |
| 4 | Bayern München | 1215.2 | 3107% | 368% | 350% | 30.5× | 4 | – | 12.0 | 1 | 52.5 |
| 5 | Mainz 05 | 1214.9 | 379% | 350% | 334% | 31.0× | 4 | – | 12.0 | 12 | 15.8 |
| 6 | Leverkusen | 1214.7 | 379% | 366% | 353% | 30.5× | 4 | – | 12.0 | 4 | 0.0 |
| 7 | Augsburg | 1214.1 | 370% | 339% | 340% | 31.5× | 4 | – | 12.0 | 15 | 9.6 |
| 8 | Frankfurt | 1213.4 | 364% | 334% | 331% | 32.0× | 4 | – | 12.0 | 7 | 36.9 |
| 9 |  Mönchengladbach | 1113.6 | 251% | 343% | 349% | 31.3× | 3 | – | 11.0 | 5 | 12.2 |
| 10 |  RB Leipzig | 1113.6 | 252% | 340% | 346% | 31.5× | 3 | – | 11.0 | 3 | 4.5 |
| 11 |  Stuttgart | 1113.3 | 250% | 338% | 346% | 31.6× | 3 | – | 11.0 | 16 | 9.4 |
| 12 |  Hannover 96 | 911.4 | 247% | 229% | 355% | 22.5× | 1 | – | 9.0 | 17 | −3.2 |
| 13 |  Düsseldorf | 810.2 | 249% | 222% | 346% | 13.5× | 1 | – | 8.0 | 10 | 2.1 |
| 14 |  Hertha BSC | 67.4 | 239% | 16% | 344% | 015.3× | 1 | – | 6.0 | 11 | −26.0 |
| 15 |  Nürnberg | 57.3 | 126% | 112% | 340% | 07.3× | 1 | – | 5.0 | 18 | 8.8 |
| 16 |  Werder Bremen | 57.2 | 122% | 114% | 347% | 06.2× | 1 | – | 5.0 | 8 | 3.5 |
| 17 |  Wolfsburg | 45.6 | 123% | 112% | 268% | 07.1× | 0 | – | 4.0 | 6 | 0.0 |
| 18 |  Schalke 04 | 33.7 | 0−10% | 0−8% | 347% | 0equity < 0 | 1 | – | 3.0 | 14 | −27.1 |
Clubs by points
- 12
- 11
- 9
- 8
- 6
- 5
- 4
- 3
8 of 18 clubs meet all four targets; the fewest points come from the leverage
2018/19, points per ratio, at most 12
Source: DFL, club financial figures
Wolfsburg: place 6 in the table, place 17 on finances, the widest gap in the Bundesliga 2018/19
Bundesliga 2018/19, rank correlation 0.34
Source: DFL, club financial figures; 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 | > 60% | > 30% | > 0% | ≤ 0% |
| Equity ratio EQ | > 30% | > 20% | > 0% | ≤ 0% |
| Wage ratio WR | < 60% | < 70% | < 80% | ≥ 80% |
| Leverage LV | < 2 | < 3 | < 4 | ≥ 4 or negative equity |