Financial table
-
Mainz 05
- AC127%
- EQ60%
- WR46%
- LV0.7×
-
Freiburg
- AC161%
- EQ69%
- WR55%
- LV0.4×
-
Greuther Fürth
- AC172%
- EQ45%
- WR46%
- LV1.2×
-
Bayern München
- AC114%
- EQ71%
- WR56%
- LV0.4×
-
Dortmund
- AC79%
- EQ62%
- WR51%
- LV0.6×
-
Leverkusen
- AC85%
- EQ54%
- WR52%
- LV0.9×
-
Augsburg
- AC60%
- EQ43%
- WR56%
- LV1.3×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Mainz 05 | 1215.3 | 3127% | 360% | 346% | 30.7× | 4 | 12±0 | 12.0 | 8 | 3.3 |
| 2 | Freiburg | 1215.1 | 3161% | 369% | 355% | 30.4× | 4 | 12±0 | 12.0 | 6 | 2.0 |
| 3 | Greuther Fürth | 1215.0 | 3172% | 345% | 346% | 31.2× | 4 | 10+2 | 11.5 | 18 | 5.3 |
| 4 | Bayern München | 1215.0 | 3114% | 371% | 356% | 30.4× | 4 | 11+1 | 11.8 | 1 | 12.7 |
| 5 | Dortmund | 1214.8 | 379% | 362% | 351% | 30.6× | 4 | 11+1 | 11.8 | 2 | −35.1 |
| 6 | Leverkusen | 1214.7 | 385% | 354% | 352% | 30.9× | 4 | 12±0 | 12.0 | 3 | 0.0 |
| 7 | Augsburg | 1213.6 | 360% | 343% | 356% | 31.3× | 4 | 12±0 | 12.0 | 14 | −0.4 |
| 8 |  Hoffenheim | 1013.4 | 3215% | 390% | 175% | 30.1× | 3 | 11−1 | 11.3 | 9 | −0.5 |
| 9 |  RB Leipzig | 1011.9 | 238% | 331% | 347% | 22.2× | 2 | 9+1 | 10.3 | 4 | 7.1 |
| 10 |  Mönchengladbach | 89.6 | 232% | 226% | 262% | 22.8× | 0 | 10−2 | 9.8 | 10 | −24.7 |
| 11 |  Hertha BSC | 78.6 | 239% | 224% | 268% | 13.3× | 0 | 9−2 | 6.5 | 16 | −79.8 |
| 12 |  Frankfurt | 57.4 | 126% | 116% | 346% | 05.4× | 1 | 9−4 | 7.8 | 11 | −14.0 |
| 13 |  Wolfsburg | 57.0 | 121% | 113% | 348% | 06.6× | 1 | 4+1 | 4.5 | 12 | 0.0 |
| 14 |  Bochum | 56.1 | 17% | 13% | 349% | 028.3× | 1 | 2+3 | 3.8 | 13 | 6.0 |
| 15 |  Köln | 55.8 | 16% | 14% | 355% | 026.0× | 1 | 4+1 | 6.0 | 7 | −15.7 |
| 16 |  Stuttgart | 45.6 | 111% | 17% | 262% | 013.8× | 0 | 5−1 | 5.8 | 15 | −16.6 |
| 17 |  Union Berlin | 33.8 | 0−39% | 0−26% | 345% | 0equity < 0 | 1 | 3±0 | 3.0 | 5 | 12.7 |
Clubs by points
- 12
- 10
- 8
- 7
- 5
- 4
- 3
7 of 17 clubs meet all four targets; the fewest points come from the leverage
2021/22, points per ratio, at most 12
Source: DFL, club financial figures
Mainz 05: from place 5 to place 1 in the financial table
Place 1 to 18 by points, 2018/19 to 2021/22
Source: DFL, club financial figures
Union Berlin: place 5 in the table, place 17 on finances, the widest gap in the Bundesliga 2021/22
Bundesliga 2021/22, rank correlation 0.26
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 |