Financial table
-
Grenoble
- AC1,549%
- EQ37%
- WR59%
- LV1.7×
Column
| Pos. | Club | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Grenoble | 1213.8 | 31,549% | 337% | 359% | 31.7× | 4 | – | 12.0 | 9 | 0.3 |
| 2 |  Béziers | 1113.1 | 387% | 332% | 355% | 22.1× | 3 | – | 11.0 | 19 | 0.1 |
| 3 |  Orléans | 1112.4 | 369% | 335% | 263% | 31.9× | 3 | – | 11.0 | 8 | 0.1 |
| 4 |  Châteauroux | 1013.1 | 3416% | 361% | 176% | 30.6× | 3 | – | 10.0 | 11 | 0.0 |
| 5 |  Clermont | 1012.3 | 3454% | 331% | 265% | 22.2× | 2 | – | 10.0 | 10 | 1.5 |
| 6 |  Metz | 911.4 | 3132% | 350% | 0114% | 31.0× | 3 | – | 9.0 | 1 | −3.7 |
| 7 |  Lorient | 911.4 | 3120% | 350% | 0123% | 31.0× | 3 | – | 9.0 | 6 | 1.6 |
| 8 |  Troyes | 911.1 | 3317% | 340% | 083% | 31.5× | 3 | – | 9.0 | 3 | 2.0 |
| 9 |  Gazélec Ajaccio | 910.2 | 364% | 341% | 081% | 31.5× | 3 | – | 9.0 | 18 | 0.2 |
| 10 |  Niort | 810.5 | 3100% | 230% | 178% | 22.4× | 1 | – | 8.0 | 12 | 1.0 |
| 11 |  Red Star | 810.3 | 3411% | 228% | 180% | 22.6× | 1 | – | 8.0 | 20 | −0.8 |
| 12 |  Sochaux | 67.9 | 3119% | 223% | 0101% | 13.3× | 1 | – | 6.0 | 16 | −5.1 |
| 13 |  Auxerre | 55.5 | 233% | 221% | 0147% | 13.7× | 0 | – | 5.0 | 15 | −6.4 |
| 14 |  Brest | 34.9 | 116% | 17% | 170% | 013.4× | 0 | – | 3.0 | 2 | 0.0 |
| 15 |  Lens | 23.8 | 124% | 120% | 097% | 04.1× | 0 | – | 2.0 | 5 | −11.1 |
| 16 |  Paris FC | 23.5 | 130% | 19% | 0122% | 09.8× | 0 | – | 2.0 | 4 | 0.3 |
| 17 |  Ajaccio | 22.9 | 114% | 19% | 090% | 010.4× | 0 | – | 2.0 | 17 | −4.3 |
| 18 |  Le Havre | 22.8 | 112% | 17% | 0120% | 012.5× | 0 | – | 2.0 | 7 | −3.7 |
| 19 |  Nancy | 22.3 | 16% | 12% | 0110% | 061.2× | 0 | – | 2.0 | 14 | −2.9 |
| 20 |  Valenciennes | 00.0 | 0−92% | 0−55% | 093% | 0equity < 0 | 0 | – | 0.0 | 13 | −2.5 |
Clubs by points
- 12
- 11
- 10
- 9
- 8
- 6
- 5
- 3
- 2
- 0
One club meets all four targets; the fewest points come from the wage ratio
2018/19, points per ratio, at most 12
Source: DNCG / LFP, individual club accounts
Brest: place 2 in the table, place 14 on finances, the widest gap in the Ligue 2 2018/19
Ligue 2 2018/19, rank correlation 0.06
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 |