Financial table
-
Clermont
- AC248%
- EQ42%
- WR55%
- LV1.4×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Clermont | 1214.5 | 3248% | 342% | 355% | 31.4× | 4 | 6+6 | 8.0 | 8 | 14.9 |
| 2 |  Auxerre | 910.9 | 253% | 341% | 180% | 31.5× | 2 | 6+3 | 5.8 | 17 | −7.6 |
| 3 |  Troyes | 910.3 | 364% | 343% | 092% | 31.3× | 3 | 9±0 | 8.0 | 19 | −20.0 |
| 4 |  Brest | 89.3 | 236% | 225% | 264% | 23.0× | 0 | 7+1 | 5.0 | 14 | −4.6 |
| 5 |  Lens | 78.8 | 250% | 226% | 177% | 22.8× | 0 | 6+1 | 6.2 | 2 | 3.2 |
| 6 |  PSG | 78.7 | 245% | 227% | 177% | 22.7× | 0 | 2+5 | 8.0 | 1 | −109.8 |
| 7 |  Montpellier | 78.2 | 377% | 226% | 098% | 22.9× | 1 | 7±0 | 7.2 | 12 | −2.3 |
| 8 |  Lorient | 68.5 | 254% | 230% | 084% | 22.3× | 0 | 2+4 | 5.4 | 10 | 8.1 |
| 9 |  Ajaccio | 67.6 | 231% | 119% | 351% | 04.4× | 1 | 2+4 | 4.8 | 18 | 3.1 |
| 10 |  Nice | 57.0 | 247% | 225% | 0107% | 13.0× | 0 | 2+3 | 5.4 | 9 | −64.0 |
| 11 |  Marseille | 55.7 | 18% | 14% | 357% | 027.2× | 1 | 5±0 | 2.6 | 3 | −12.7 |
| 12 |  Strasbourg | 46.0 | 240% | 118% | 173% | 04.7× | 0 | 5−1 | 6.0 | 15 | −3.0 |
| 13 |  Reims | 45.4 | 233% | 118% | 176% | 04.6× | 0 | 6−2 | 5.0 | 11 | 0.1 |
| 14 |  Toulouse | 45.1 | 119% | 19% | 270% | 09.7× | 0 | 2+2 | 3.4 | 13 | 0.2 |
| 15 |  Nantes | 45.1 | 16% | 12% | 262% | 042.2× | 0 | 2+2 | 2.4 | 16 | 0.9 |
| 16 |  Angers | 34.5 | 119% | 113% | 178% | 06.5× | 0 | 3±0 | 3.6 | 20 | 3.5 |
| 17 |  Rennes | 23.7 | 129% | 114% | 0107% | 06.3× | 0 | 5−3 | 2.0 | 4 | −14.0 |
| 18 |  Lyon | 2/92.8 | – | 114% | 179% | 06.0× | 0 | 3−1 | 3.6 | 7 | −99.0 |
| 19 |  Lille | 22.2 | 0−16% | 0−6% | 269% | 0equity < 0 | 0 | 3−1 | 1.0 | 5 | 29.9 |
| 20 |  Monaco | 22.0 | 11% | 10% | 0102% | 0293.8× | 0 | 2±0 | 2.0 | 6 | −0.2 |
Clubs by points
- 12
- 9
- 8
- 7
- 6
- 5
- 4
- 3
- 2
One club meets all four targets; the fewest points come from the leverage
2022/23, points per ratio, at most 12
Source: DNCG / LFP, individual club accounts
Nice: from place 16 to place 10 in the financial table
Place 1 to 20 by points, 2018/19 to 2022/23
Source: DNCG / LFP, individual club accounts
Lille: place 5 in the table, place 19 on finances, the widest gap in the Ligue 1 2022/23
Ligue 1 2022/23, rank correlation −0.18
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 |