Financial table
-
Hoffenheim
- AC150%
- EQ87%
- WR51%
- LV0.1×
-
Freiburg
- AC177%
- EQ74%
- WR52%
- LV0.3×
-
Mainz 05
- AC121%
- EQ55%
- WR48%
- LV0.8×
-
Bayern München
- AC114%
- EQ61%
- WR51%
- LV0.6×
-
Leverkusen
- AC78%
- EQ57%
- WR46%
- LV0.8×
-
Dortmund
- AC78%
- EQ55%
- WR47%
- LV0.8×
-
Augsburg
- AC64%
- EQ48%
- WR52%
- LV1.1×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Hoffenheim | 1215.4 | 3150% | 387% | 351% | 30.1× | 4 | 10+2 | 11.4 | 12 | −0.1 |
| 2 | Freiburg | 1215.3 | 3177% | 374% | 352% | 30.3× | 4 | 12±0 | 12.0 | 5 | 16.1 |
| 3 | Mainz 05 | 1215.2 | 3121% | 355% | 348% | 30.8× | 4 | 12±0 | 12.0 | 9 | −2.5 |
| 4 | Bayern München | 1215.1 | 3114% | 361% | 351% | 30.6× | 4 | 12±0 | 11.8 | 1 | 35.7 |
| 5 | Leverkusen | 1214.8 | 378% | 357% | 346% | 30.8× | 4 | 12±0 | 12.0 | 6 | 0.0 |
| 6 | Dortmund | 1214.8 | 378% | 355% | 347% | 30.8× | 4 | 12±0 | 11.8 | 2 | 9.6 |
| 7 | Augsburg | 1214.1 | 364% | 348% | 352% | 31.1× | 4 | 12±0 | 12.0 | 15 | −8.8 |
| 8 |  RB Leipzig | 911.4 | 238% | 229% | 349% | 22.4× | 1 | 10−1 | 10.0 | 3 | 1.5 |
| 9 |  Mönchengladbach | 910.3 | 232% | 226% | 355% | 22.8× | 1 | 8+1 | 9.6 | 10 | 4.3 |
| 10 |  Bochum | 810.1 | 248% | 222% | 346% | 13.5× | 1 | 5+3 | 4.6 | 14 | 8.2 |
| 11 |  Köln | 57.6 | 129% | 117% | 343% | 04.9× | 1 | 5±0 | 5.8 | 11 | 12.4 |
| 12 |  Frankfurt | 57.4 | 124% | 116% | 342% | 05.2× | 1 | 5±0 | 7.2 | 7 | −3.5 |
| 13 |  Wolfsburg | 57.1 | 122% | 115% | 350% | 05.6× | 1 | 5±0 | 4.6 | 8 | 0.0 |
| 14 |  Stuttgart | 56.3 | 110% | 16% | 351% | 014.7× | 1 | 4+1 | 5.6 | 16 | 0.7 |
| 15 |  Union Berlin | 55.9 | 13% | 12% | 346% | 052.9× | 1 | 3+2 | 3.4 | 4 | 18.1 |
| 16 |  Schalke 04 | 33.8 | 0−140% | 0−104% | 344% | 0equity < 0 | 1 | 3±0 | 2.8 | 17 | 6.2 |
| 17 |  Werder Bremen | 33.6 | 0−87% | 0−31% | 350% | 0equity < 0 | 1 | 3±0 | 3.2 | 13 | −3.8 |
| 18 |  Hertha BSC | 22.8 | 116% | 14% | 082% | 023.3× | 0 | 7−5 | 5.6 | 18 | −99.1 |
Clubs by points
- 12
- 9
- 8
- 5
- 3
- 2
7 of 18 clubs meet all four targets; the fewest points come from the leverage
2022/23, points per ratio, at most 12
Source: DFL, club financial figures
Bochum: from place 14 to place 10 in the financial table
Place 1 to 18 by points, 2018/19 to 2022/23
Source: DFL, club financial figures
Union Berlin: place 4 in the table, place 15 on finances, the widest gap in the Bundesliga 2022/23
Bundesliga 2022/23, rank correlation 0.49
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 |