Financial table
-
Clermont
- AC120%
- EQ36%
- WR53%
- LV1.8×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Clermont | 1214.0 | 3120% | 336% | 353% | 31.8× | 4 | 12±0 | 8.7 | 18 | 3.6 |
| 2 |  Lens | 1012.1 | 257% | 332% | 359% | 22.1× | 2 | 7+3 | 6.8 | 7 | 7.6 |
| 3 |  Metz | 1012.1 | 381% | 228% | 356% | 22.6× | 2 | 11−1 | 9.3 | 16 | −5.0 |
| 4 |  Nice | 910.9 | 250% | 227% | 357% | 22.7× | 1 | 5+4 | 6.0 | 5 | −26.7 |
| 5 |  Brest | 89.4 | 362% | 222% | 265% | 13.5× | 1 | 8±0 | 5.5 | 3 | 1.6 |
| 6 |  Lorient | 67.2 | 248% | 225% | 0100% | 23.0× | 0 | 6±0 | 5.5 | 17 | 1.1 |
| 7 |  Toulouse | 57.0 | 235% | 117% | 261% | 05.0× | 0 | 4+1 | 3.7 | 11 | 7.1 |
| 8 |  Rennes | 55.7 | 246% | 220% | 0104% | 13.9× | 0 | 2+3 | 2.5 | 10 | −0.2 |
| 9 |  Lille | 45.1 | 17% | 13% | 263% | 034.0× | 0 | 2+2 | 1.5 | 4 | 16.9 |
| 10 |  Montpellier | 45.0 | 361% | 119% | 095% | 04.3× | 1 | 7−3 | 6.7 | 12 | 0.0 |
| 11 |  Strasbourg | 34.4 | 124% | 111% | 179% | 08.4× | 0 | 4−1 | 5.5 | 13 | −14.2 |
| 12 |  Lyon | 3/94.1 | – | 15% | 261% | 020.1× | 0 | 2+1 | 3.5 | 6 | −25.7 |
| 13 |  Marseille | 33.6 | 0−18% | 0−6% | 352% | 0equity < 0 | 1 | 5−2 | 2.7 | 8 | −39.1 |
| 14 |  PSG | 23.6 | 125% | 116% | 082% | 05.4× | 0 | 7−5 | 7.0 | 1 | −60.3 |
| 15 |  Reims | 23.5 | 127% | 112% | 097% | 07.1× | 0 | 4−2 | 4.5 | 9 | 0.7 |
| 16 |  Monaco | 22.7 | 111% | 17% | 097% | 013.0× | 0 | 2±0 | 2.0 | 2 | −18.0 |
| 17 |  Nantes | 22.3 | 16% | 12% | 088% | 040.1× | 0 | 4−2 | 2.3 | 14 | 0.1 |
| 18 |  Le Havre | 00.0 | 0−192% | 0−46% | 082% | 0equity < 0 | 0 | 2−2 | 1.7 | 15 | −13.6 |
Clubs by points
- 12
- 10
- 9
- 8
- 6
- 5
- 4
- 3
- 2
- 0
One club meets all four targets; the fewest points come from the leverage
2023/24, points per ratio, at most 12
Source: DNCG / LFP, individual club accounts
Clermont has led the financial table for 2 seasons
Place 1 to 20 by points, 2018/19 to 2023/24
Source: DNCG / LFP, individual club accounts
Monaco: place 2 in the table, place 16 on finances, the widest gap in the Ligue 1 2023/24
Ligue 1 2023/24, 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 | > 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 |