Financial table: Ligue 1 · France 2018/19

Column

Financial table Ligue 1 2018/19, sorted by points
Pos.	Club
1	PSG	1214.4	394%	347%	356%	31.1×	4	–	12.0	1	27.6
2	Dijon	1113.4	3101%	340%	264%	31.5×	3	–	11.0	18	1.4
3	Strasbourg	1112.7	377%	333%	359%	22.0×	3	–	11.0	11	4.9
4	Guingamp	1012.6	379%	342%	170%	31.4×	3	–	10.0	20	0.4
5	Montpellier	1012.5	3121%	345%	177%	31.2×	3	–	10.0	6	3.5
6	Caen	1011.4	382%	336%	178%	31.8×	3	–	10.0	19	0.7
7	Amiens	910.8	242%	227%	354%	22.7×	1	–	9.0	15	3.3
8	Reims	79.0	239%	224%	266%	13.1×	0	–	7.0	8	0.1
9	Angers	67.3	362%	224%	082%	13.2×	1	–	6.0	13	−11.3
10	Lyon	6/67.2	–	342%	–	31.4×	2	–	6.0	3	6.4
11	Bordeaux	56.9	245%	225%	085%	13.1×	0	–	5.0	14	−25.7
12	Toulouse	55.9	256%	220%	097%	14.0×	0	–	5.0	16	10.3
13	Saint-Étienne	45.9	241%	115%	172%	05.7×	0	–	4.0	4	0.5
14	Nîmes	45.0	111%	13%	265%	033.0×	0	–	4.0	9	3.2
15	Marseille	34.0	231%	118%	098%	04.4×	0	–	3.0	5	−91.4
16	Nice	23.1	120%	110%	085%	09.4×	0	–	2.0	7	6.7
17	Rennes	2/92.9	–	117%	180%	04.9×	0	–	2.0	10	−1.0
18	Nantes	22.6	112%	14%	082%	022.2×	0	–	2.0	12	0.5
19	Monaco	22.0	11%	10%	0132%	0312.5×	0	–	2.0	17	0.0
20	Lille	00.0	0−82%	0−45%	0112%	0equity < 0	0	–	0.0	2	−66.6

Source: DNCG / Ligue de Football Professionnel, 2018/19 · 20 clubs

Clubs by points

12
11
10
9
7
6
5
4
3
2
0

One club meets all four targets; the fewest points come from the wage ratio

2018/19, points per ratio, at most 12

Source: DNCG / LFP, individual club accounts

Lille: place 2 in the table, place 20 on finances, the widest gap in the Ligue 1 2018/19

Ligue 1 2018/19, rank correlation −0.20

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 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

DNCG revenue excluding transfers, so higher wage ratios; shareholder loans count as debt. 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.