Financial table
-
Brest
- AC120%
- EQ45%
- WR46%
- LV1.2×
-
Lille
- AC114%
- EQ36%
- WR46%
- LV1.8×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Brest | 1214.9 | 3120% | 345% | 346% | 31.2× | 4 | 8+4 | 6.4 | 9 | 6.1 |
| 2 | Lille | 1214.2 | 3114% | 336% | 346% | 31.8× | 4 | 4+8 | 3.0 | 5 | 81.7 |
| 3 |  Strasbourg | 911.6 | 3146% | 359% | 0173% | 30.7× | 3 | 3+6 | 6.0 | 7 | −78.3 |
| 4 |  Saint-Étienne | 911.5 | 3148% | 352% | 099% | 30.9× | 3 | 6+3 | 6.3 | 17 | −29.1 |
| 5 |  Angers | 911.4 | 3527% | 347% | 0132% | 31.1× | 3 | 12−3 | 5.6 | 14 | −5.6 |
| 6 |  Lens | 910.0 | 380% | 335% | 087% | 31.9× | 3 | 10−1 | 7.1 | 8 | 4.3 |
| 7 |  Montpellier | 67.2 | 386% | 222% | 0148% | 13.6× | 1 | 4+2 | 6.6 | 18 | −3.8 |
| 8 |  Toulouse | 55.7 | 247% | 221% | 090% | 13.9× | 0 | 5±0 | 3.9 | 10 | 2.3 |
| 9 |  PSG | 46.2 | 124% | 116% | 264% | 05.1× | 0 | 2+2 | 6.6 | 1 | −40.1 |
| 10 |  Reims | 23.7 | 130% | 113% | 0103% | 06.6× | 0 | 2±0 | 4.1 | 16 | 0.4 |
| 11 |  Auxerre | 23.3 | 121% | 112% | 097% | 07.6× | 0 | 2±0 | 4.7 | 11 | −16.5 |
| 12 |  Nice | 23.1 | 121% | 19% | 096% | 010.1× | 0 | 9−7 | 5.4 | 4 | −40.5 |
| 13 |  Rennes | 23.1 | 119% | 19% | 0124% | 010.8× | 0 | 5−3 | 2.4 | 12 | −27.0 |
| 14 |  Monaco | 22.8 | 111% | 18% | 094% | 011.8× | 0 | 2±0 | 2.0 | 3 | 3.0 |
| 15 |  Lyon | 22.6 | 111% | 15% | 098% | 020.0× | 0 | 3−1 | 3.3 | 6 | −208.6 |
| 16 |  Nantes | 22.3 | 15% | 12% | 0134% | 042.5× | 0 | 2±0 | 2.3 | 13 | 0.1 |
| 17 |  Marseille | 00.0 | 0−27% | 0−9% | 081% | 0equity < 0 | 0 | 3−3 | 2.3 | 2 | −104.8 |
| 18 |  Le Havre | 00.0 | 0−322% | 0−87% | 094% | 0equity < 0 | 0 | 0±0 | 1.4 | 15 | −9.7 |
Clubs by points
- 12
- 9
- 6
- 5
- 4
- 2
- 0
2 of 18 clubs meet all four targets; the fewest points come from the wage ratio
2024/25, points per ratio, at most 12
Source: DNCG / LFP, individual club accounts
Lille: from place 20 to place 2 in the financial table
Place 1 to 20 by points, 2018/19 to 2024/25
Source: DNCG / LFP, individual club accounts
Marseille: place 2 in the table, place 17 on finances, the widest gap in the Ligue 1 2024/25
Ligue 1 2024/25, rank correlation −0.11
Source: DNCG / LFP, individual club accounts; 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 |