Financial table
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 |  Dijon | 1112.8 | 3117% | 339% | 270% | 31.6× | 3 | 11±0 | 11.0 | 16 | 3.5 |
| 2 |  PSG | 1011.1 | 365% | 334% | 174% | 31.9× | 3 | 12−2 | 11.0 | 1 | −124.2 |
| 3 |  Nice | 911.6 | 3124% | 361% | 0105% | 30.6× | 3 | 2+7 | 5.5 | 5 | −14.6 |
| 4 |  Metz | 911.2 | 3111% | 345% | 092% | 31.2× | 3 | 9±0 | 9.0 | 15 | −10.3 |
| 5 |  Montpellier | 911.1 | 3144% | 342% | 0112% | 31.4× | 3 | 10−1 | 9.5 | 8 | 2.8 |
| 6 |  Amiens | 79.2 | 255% | 227% | 176% | 22.7× | 0 | 9−2 | 8.0 | 19 | 4.0 |
| 7 |  Strasbourg | 78.5 | 3111% | 226% | 081% | 22.9× | 1 | 11−4 | 9.0 | 10 | 2.3 |
| 8 |  Brest | 78.2 | 232% | 222% | 265% | 13.5× | 0 | 3+4 | 5.0 | 14 | 2.9 |
| 9 |  Lyon | 6/97.9 | – | 333% | 173% | 22.1× | 1 | 6±0 | 6.0 | 7 | −36.6 |
| 10 |  Nîmes | 67.0 | 373% | 222% | 096% | 13.6× | 1 | 4+2 | 5.0 | 18 | 8.5 |
| 11 |  Angers | 66.9 | 376% | 221% | 0113% | 13.7× | 1 | 6±0 | 6.0 | 11 | 8.0 |
| 12 |  Reims | 34.3 | 243% | 118% | 084% | 04.5× | 0 | 7−4 | 5.0 | 6 | 2.0 |
| 13 |  Saint-Étienne | 34.1 | 241% | 113% | 084% | 06.4× | 0 | 4−1 | 3.5 | 17 | 0.4 |
| 14 |  Toulouse | 33.8 | 238% | 111% | 087% | 08.0× | 0 | 5−2 | 4.0 | 20 | −4.9 |
| 15 |  Bordeaux | 22.8 | 115% | 16% | 0134% | 014.6× | 0 | 5−3 | 3.5 | 12 | −34.9 |
| 16 |  Nantes | 22.3 | 17% | 12% | 098% | 049.3× | 0 | 2±0 | 2.0 | 13 | −1.2 |
| 17 |  Monaco | 22.0 | 11% | 10% | 0194% | 0242.8× | 0 | 2±0 | 2.0 | 9 | 0.0 |
| 18 |  Rennes | 1/91.6 | – | 111% | 0104% | 07.9× | 0 | 2−1 | 1.5 | 3 | −1.9 |
| 19 |  Marseille | 00.0 | 0−48% | 0−24% | 099% | 0equity < 0 | 0 | 3−3 | 1.5 | 2 | −97.8 |
| 20 |  Lille | 00.0 | 0−40% | 0−25% | 094% | 0equity < 0 | 0 | 0±0 | 0.0 | 4 | 22.3 |
Clubs by points
- 11
- 10
- 9
- 7
- 6
- 3
- 2
- 1
- 0
No club meets all four targets; the fewest points come from the wage ratio
2019/20, points per ratio, at most 12
Source: DNCG / LFP, individual club accounts
Nice: from place 16 to place 3 in the financial table
Place 1 to 20 by points, 2018/19 to 2019/20
Source: DNCG / LFP, individual club accounts
Marseille: place 2 in the table, place 19 on finances, the widest gap in the Ligue 1 2019/20
Ligue 1 2019/20, rank correlation −0.22
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 |