Financial table: Ligue 1 · France 2021/22

Column

Financial table Ligue 1 2021/22, sorted by points
Pos.	Club
1	Troyes	911.4	3107%	356%	0132%	30.8×	3	4+5	7.8	15	−31.1
2	Saint-Étienne	910.6	365%	224%	358%	13.1×	2	6+3	5.5	18	−6.8
3	Metz	89.9	388%	333%	097%	22.0×	2	9−1	8.8	19	−12.7
4	Brest	79.4	255%	224%	267%	13.2×	0	0+7	4.3	11	12.2
5	Montpellier	78.7	3109%	226%	0106%	22.8×	1	3+4	7.3	13	3.0
6	Clermont	67.4	3120%	18%	268%	011.3×	1	4+2	7.0	17	0.1
7	Reims	67.2	244%	221%	176%	13.8×	0	5+1	5.3	12	1.1
8	Lens	67.1	248%	225%	080%	23.0×	0	8−2	6.0	7	1.6
9	Strasbourg	57.4	256%	120%	264%	04.0×	0	3+2	6.5	6	2.1
10	Marseille	56.7	127%	110%	357%	08.9×	1	0+5	2.0	2	−31.0
11	Rennes	56.0	244%	222%	082%	13.6×	0	0+5	2.0	4	−12.2
12	Angers	34.4	125%	18%	178%	012.2×	0	0+3	3.8	14	8.7
13	Lyon	3/94.4	–	112%	262%	07.3×	0	1+2	4.0	8	−55.0
14	Lille	33.3	0−44%	0−22%	357%	0equity < 0	1	0+3	0.8	10	22.2
15	PSG	23.6	127%	115%	0109%	05.7×	0	9−7	8.3	1	−368.7
16	Lorient	23.6	125%	114%	090%	05.9×	0	2±0	5.3	16	−2.8
17	Nice	22.9	114%	18%	090%	011.4×	0	9−7	5.5	5	−59.6
18	Nantes	22.1	13%	11%	083%	0146.0×	0	2±0	2.0	9	0.1
19	Monaco	22.0	11%	10%	0137%	0260.5×	0	2±0	2.0	3	−0.2
20	Bordeaux	00.0	0−218%	0−86%	0114%	0equity < 0	0	0±0	1.8	20	−53.1

Source: DNCG / Ligue de Football Professionnel, 2021/22 · 20 clubs

Clubs by points

9
8
7
6
5
3
2
0

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

2021/22, points per ratio, at most 12

Source: DNCG / LFP, individual club accounts

Saint-Étienne: from place 13 to place 2 in the financial table

Place 1 to 20 by points, 2018/19 to 2021/22

Source: DNCG / LFP, individual club accounts

Monaco: place 3 in the table, place 19 on finances, the widest gap in the Ligue 1 2021/22

Ligue 1 2021/22, rank correlation −0.35

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.