Financial table
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 |  Guingamp | 1114.2 | 3228% | 373% | 266% | 30.4× | 3 | 9+2 | 10.1 | 5 | 0.7 |
| 2 |  Rodez | 1113.6 | 3288% | 339% | 264% | 31.5× | 3 | 11±0 | 11.2 | 14 | −0.1 |
| 3 |  Pau | 1113.0 | 3136% | 337% | 267% | 31.7× | 3 | 11±0 | 11.2 | 13 | 0.0 |
| 4 |  Annecy | 911.8 | 392% | 229% | 263% | 22.5× | 1 | 11−2 | 10.7 | 6 | −1.3 |
| 5 |  Troyes | 911.7 | 3221% | 364% | 0199% | 30.6× | 3 | 11−2 | 8.6 | 10 | −11.2 |
| 6 |  Metz | 911.2 | 3123% | 344% | 085% | 31.2× | 3 | 10−1 | 9.3 | 3 | −0.6 |
| 7 |  Lorient | 89.2 | 364% | 332% | 0153% | 22.1× | 2 | 6+2 | 5.9 | 1 | 1.1 |
| 8 |  Red Star | 67.7 | 3154% | 222% | 0146% | 13.5× | 1 | – | 7.0 | 15 | −8.6 |
| 9 |  Laval | 67.4 | 251% | 226% | 080% | 22.9× | 0 | 9−3 | 8.7 | 7 | −1.0 |
| 10 |  Bastia | 45.8 | 125% | 112% | 266% | 07.3× | 0 | 5−1 | 5.3 | 8 | −0.6 |
| 11 |  Amiens | 45.3 | 394% | 112% | 090% | 07.3× | 1 | 4±0 | 7.0 | 11 | −1.4 |
| 12 |  Dunkerque | 44.8 | 245% | 12% | 179% | 059.7× | 0 | 2+2 | 5.5 | 4 | 0.2 |
| 13 |  Clermont | 34.7 | 251% | 119% | 0110% | 04.2× | 0 | 12−9 | 7.9 | 16 | −6.7 |
| 14 |  Caen | 22.8 | 118% | 14% | 097% | 027.5× | 0 | 6−4 | 7.1 | 18 | −2.8 |
| 15 |  Paris FC | 22.4 | 110% | 12% | 0256% | 058.5× | 0 | 2±0 | 4.3 | 2 | −33.5 |
| 16 |  Grenoble | 00.0 | 0−16% | 0−5% | 096% | 0equity < 0 | 0 | 3−3 | 7.4 | 9 | −3.6 |
Clubs by points
- 11
- 9
- 8
- 6
- 4
- 3
- 2
- 0
No club meets all four targets; the fewest points come from the wage ratio
2024/25, points per ratio, at most 12
Source: DNCG / LFP, individual club accounts
Guingamp: from place 5 to place 1 in the financial table
Place 1 to 20 by points, 2018/19 to 2024/25
Source: DNCG / LFP, individual club accounts
Paris FC: place 2 in the table, place 15 on finances, the widest gap in the Ligue 2 2024/25
Ligue 2 2024/25, rank correlation 0.08
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 |