Financial table: Bundesliga · Germany 2020/21

Column

Financial table Bundesliga 2020/21, sorted by points
Pos.	Club
1	Freiburg	1215.3	3149%	370%	351%	30.4×	4	12±0	12.0	10	9.8
2	Mainz 05	1214.7	388%	351%	350%	31.0×	4	12±0	12.0	12	−10.2
3	Leverkusen	1214.4	374%	351%	353%	31.0×	4	12±0	12.0	6	0.0
4	Augsburg	1213.9	367%	344%	354%	31.3×	4	12±0	12.0	13	−0.5
5	Bayern München	1114.4	3106%	372%	262%	30.4×	3	12−1	11.7	1	1.9
6	Hoffenheim	1114.3	3206%	386%	265%	30.2×	3	12−1	11.7	11	−0.1
7	Dortmund	1113.4	360%	352%	262%	30.9×	3	12−1	11.7	3	−72.8
8	Mönchengladbach	1012.0	242%	336%	261%	31.7×	2	10±0	10.3	8	−14.6
9	RB Leipzig	911.2	234%	228%	345%	22.5×	1	11−2	10.3	2	2.8
10	Hertha BSC	911.2	398%	348%	090%	31.1×	3	4+5	6.3	14	−78.0
11	Frankfurt	911.0	241%	227%	347%	22.8×	1	5+4	8.7	5	−9.9
12	Stuttgart	56.6	121%	114%	358%	06.2×	1	3+2	6.3	9	−1.2
13	Wolfsburg	46.4	126%	115%	262%	05.8×	0	5−1	4.3	4	0.0
14	Köln	44.5	13%	12%	266%	059.9×	0	4±0	6.3	16	−18.3
15	Schalke 04	33.8	0−93%	0−72%	344%	0equity < 0	1	2+1	2.7	18	−18.7
16	Union Berlin	33.2	0−84%	0−62%	358%	0equity < 0	1	3±0	3.0	7	−11.4
17	Werder Bremen	23.0	0−77%	0−27%	260%	0equity < 0	0	3−1	3.3	17	−7.1
18	Bielefeld	22.8	0−93%	0−42%	262%	0equity < 0	0	3−1	2.7	15	−1.7

Source: DFL Deutsche Fußball Liga, 2020/21 · 18 clubs

Clubs by points

12
11
10
9
5
4
3
2

4 of 18 clubs meet all four targets; the fewest points come from the leverage

2020/21, points per ratio, at most 12

Source: DFL, club financial figures

Hertha BSC: from place 14 to place 10 in the financial table

Place 1 to 18 by points, 2018/19 to 2020/21

Source: DFL, club financial figures

Wolfsburg: place 4 in the table, place 13 on finances, the widest gap in the Bundesliga 2020/21

Bundesliga 2020/21, rank correlation 0.40

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 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 DFL's gross result; debt is total assets less equity. 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.