Financial table
-
Freiburg
- AC245%
- EQ80%
- WR39%
- LV0.2×
-
Bayern München
- AC105%
- EQ55%
- WR48%
- LV0.8×
-
Dortmund
- AC83%
- EQ55%
- WR45%
- LV0.8×
-
Leverkusen
- AC83%
- EQ55%
- WR49%
- LV0.8×
-
Mainz 05
- AC111%
- EQ52%
- WR55%
- LV0.9×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Freiburg | 1215.7 | 3245% | 380% | 339% | 30.2× | 4 | 12±0 | 12.0 | 10 | 40.8 |
| 2 | Bayern München | 1215.1 | 3105% | 355% | 348% | 30.8× | 4 | 12±0 | 11.8 | 3 | 43.1 |
| 3 | Dortmund | 1214.9 | 383% | 355% | 345% | 30.8× | 4 | 12±0 | 11.8 | 5 | 44.3 |
| 4 | Leverkusen | 1214.8 | 383% | 355% | 349% | 30.8× | 4 | 12±0 | 12.0 | 1 | 3.1 |
| 5 | Mainz 05 | 1214.8 | 3111% | 352% | 355% | 30.9× | 4 | 12±0 | 12.0 | 13 | −4.5 |
| 6 |  Hoffenheim | 1114.4 | 3113% | 371% | 262% | 30.4× | 3 | 12−1 | 11.3 | 7 | 1.3 |
| 7 |  Darmstadt 98 | 1113.6 | 255% | 340% | 347% | 31.5× | 3 | 10+1 | 11.5 | 18 | 5.4 |
| 8 |  Augsburg | 1112.9 | 257% | 335% | 355% | 31.9× | 3 | 12−1 | 11.8 | 11 | −7.3 |
| 9 |  Köln | 911.6 | 245% | 228% | 342% | 22.5× | 1 | 5+4 | 6.3 | 17 | 11.8 |
| 10 |  Werder Bremen | 910.7 | 379% | 222% | 351% | 13.6× | 2 | 3+6 | 4.2 | 9 | 2.2 |
| 11 |  Wolfsburg | 910.6 | 238% | 226% | 352% | 22.8× | 1 | 5+4 | 5.3 | 12 | −15.0 |
| 12 |  Mönchengladbach | 99.9 | 234% | 225% | 357% | 23.0× | 1 | 9±0 | 9.5 | 14 | −2.4 |
| 13 |  Stuttgart | 810.1 | 238% | 224% | 348% | 13.2× | 1 | 5+3 | 6.0 | 2 | 15.5 |
| 14 |  RB Leipzig | 89.5 | 232% | 222% | 343% | 13.6× | 1 | 9−1 | 9.7 | 4 | 5.4 |
| 15 |  Frankfurt | 89.4 | 234% | 221% | 337% | 13.7× | 1 | 5+3 | 7.3 | 6 | 26.9 |
| 16 |  Heidenheim | 56.3 | 17% | 15% | 345% | 020.3× | 1 | 5±0 | 5.0 | 8 | 1.7 |
| 17 |  Union Berlin | 55.9 | 13% | 12% | 348% | 046.7× | 1 | 5±0 | 3.7 | 15 | 1.1 |
| 18 |  Bochum | 46.2 | 120% | 111% | 260% | 07.8× | 0 | 8−4 | 4.5 | 16 | −5.1 |
Clubs by points
- 12
- 11
- 9
- 8
- 5
- 4
5 of 18 clubs meet all four targets; the fewest points come from the leverage
2023/24, points per ratio, at most 12
Source: DFL, club financial figures
Werder Bremen: from place 16 to place 10 in the financial table
Place 1 to 18 by points, 2018/19 to 2023/24
Source: DFL, club financial figures
Stuttgart: place 2 in the table, place 13 on finances, the widest gap in the Bundesliga 2023/24
Bundesliga 2023/24, rank correlation 0.27
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 |