Financial table: Ligue 1 · France 2020/21

Column

Financial table Ligue 1 2020/21, sorted by points
Pos.	Club
1	Dijon	1011.6	397%	335%	177%	31.8×	3	11−1	10.7	20	1.0
2	Nice	911.1	384%	352%	097%	30.9×	3	9±0	6.7	9	−30.2
3	Metz	910.9	3104%	342%	085%	31.4×	3	9±0	9.0	10	−10.4
4	PSG	99.6	365%	334%	088%	31.9×	3	10−1	10.3	2	−224.3
5	Lens	89.5	250%	338%	0104%	31.6×	2	8±0	6.0	7	−23.9
6	Saint-Étienne	67.1	368%	223%	097%	13.4×	1	3+3	4.3	11	0.1
7	Reims	56.0	248%	221%	086%	13.7×	0	3+2	5.0	14	2.2
8	Montpellier	34.7	252%	119%	093%	04.3×	0	9−6	7.3	8	−15.2
9	Strasbourg	33.9	235%	114%	081%	06.3×	0	7−4	7.0	15	−7.4
10	Lorient	22.6	110%	15%	0110%	020.1×	0	8−6	6.3	16	−10.9
11	Nîmes	22.5	110%	14%	084%	024.2×	0	6−4	4.0	19	−7.8
12	Nantes	22.1	12%	10%	0116%	0207.9×	0	2±0	2.0	18	−1.0
13	Monaco	22.0	11%	10%	0188%	0222.6×	0	2±0	2.0	3	−0.1
14	Lyon	1/91.9	–	117%	0113%	04.7×	0	6−5	4.3	4	−107.5
15	Angers	00.0	0−42%	0−17%	0143%	0equity < 0	0	6−6	4.0	13	−19.7
16	Brest	00.0	0−4%	0−2%	093%	0equity < 0	0	7−7	3.3	17	−4.5
17	Bordeaux	00.0	0−102%	0−39%	0161%	0equity < 0	0	2−2	2.3	12	−67.0
18	Marseille	00.0	0−6%	0−3%	084%	0equity < 0	0	0±0	1.0	5	−76.4
18	Rennes	0/90.0	–	0−3%	095%	0equity < 0	0	1−1	1.0	6	−19.8
20	Lille	00.0	0−65%	0−33%	0106%	0equity < 0	0	0±0	0.0	1	−23.2

Source: DNCG / Ligue de Football Professionnel, 2020/21 · 20 clubs

Clubs by points

10
9
8
6
5
3
2
1
0

No club meets all four targets; the fewest points come from the wage ratio

2020/21, points per ratio, at most 12

Source: DNCG / LFP, individual club accounts

Dijon has led the financial table for 2 seasons

Place 1 to 20 by points, 2018/19 to 2020/21

Source: DNCG / LFP, individual club accounts

Lille: place 1 in the table, place 20 on finances, the widest gap in the Ligue 1 2020/21

Ligue 1 2020/21, rank correlation −0.16

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.