Financial table: Ligue 2 · France 2019/20

Column

Financial table Ligue 2 2019/20, sorted by points
Pos.	Club
1	Rodez	1214.7	3327%	338%	344%	31.6×	4	–	12.0	16	1.0
2	Le Mans	1214.6	33,351%	340%	352%	31.5×	4	–	12.0	19	1.3
3	Grenoble	1214.5	3573%	347%	358%	31.1×	4	12±0	12.0	9	0.6
4	Châteauroux	1013.0	3765%	341%	171%	31.4×	3	10±0	10.0	15	0.6
5	Guingamp	1012.6	3115%	350%	178%	31.0×	3	10±0	10.0	8	0.4
6	Chambly	1012.3	3489%	336%	173%	31.8×	3	–	10.0	10	0.4
7	Orléans	1012.1	3100%	332%	268%	22.1×	2	11−1	10.5	20	0.3
8	Troyes	911.5	3704%	350%	086%	31.0×	3	9±0	9.0	4	1.5
9	Sochaux	911.5	3510%	348%	096%	31.1×	3	6+3	7.5	14	5.1
10	Caen	910.9	3115%	340%	099%	31.5×	3	10−1	9.5	13	−0.1
11	Clermont	810.3	3574%	333%	083%	22.0×	2	10−2	9.0	5	1.3
12	Lens	810.1	256%	343%	0134%	31.3×	2	2+6	5.0	2	−12.1
13	Lorient	810.0	3130%	332%	0163%	22.1×	2	9−1	8.5	1	0.8
14	Ajaccio	79.3	247%	226%	172%	22.8×	0	2+5	4.5	3	3.6
15	Niort	57.1	257%	120%	268%	04.1×	0	8−3	6.5	18	−0.3
16	Auxerre	34.4	243%	120%	0180%	04.0×	0	5−2	4.0	11	1.1
17	Paris FC	34.4	251%	114%	0102%	06.2×	0	2+1	2.5	17	−4.0
18	Le Havre	23.3	126%	19%	0135%	010.8×	0	2±0	2.0	6	2.2
19	Nancy	00.0	0−28%	0−10%	084%	0equity < 0	0	2−2	1.0	12	−3.4
20	Valenciennes	00.0	0−92%	0−48%	080%	0equity < 0	0	0±0	0.0	7	0.4

Source: DNCG / Ligue de Football Professionnel, 2019/20 · 20 clubs

Clubs by points

12
10
9
8
7
5
3
2
0

3 of 20 clubs meet all four targets; the fewest points come from the wage ratio

2019/20, points per ratio, at most 12

Source: DNCG / LFP, individual club accounts

Sochaux: from place 12 to place 9 in the financial table

Place 1 to 20 by points, 2018/19 to 2019/20

Source: DNCG / LFP, individual club accounts

Valenciennes: place 7 in the table, place 20 on finances, the widest gap in the Ligue 2 2019/20

Ligue 2 2019/20, rank correlation −0.28

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.