Financial table: Ligue 2 · France 2021/22

Column

Financial table Ligue 2 2021/22, sorted by points
Pos.	Club
1	Guingamp	1215.3	3179%	356%	347%	30.8×	4	9+3	10.3	6	2.0
2	Pau	1114.3	3673%	362%	264%	30.6×	3	12−1	11.5	10	0.3
3	Dijon	1114.0	3189%	350%	264%	31.0×	3	10+1	10.8	11	−0.7
4	Rodez	1113.3	3233%	336%	264%	31.7×	3	12−1	11.7	17	0.2
5	Quevilly-Rouen	1013.0	31,533%	347%	174%	31.1×	3	–	10.0	18	0.1
6	Grenoble	1012.2	3246%	334%	173%	31.9×	3	10±0	11.0	15	0.4
7	Caen	1011.7	3103%	227%	360%	22.8×	2	4+6	8.3	7	1.3
8	Paris FC	910.5	3125%	336%	093%	31.8×	3	3+6	4.3	4	−1.3
9	Amiens	910.4	3114%	335%	094%	31.8×	3	9±0	8.5	14	−5.0
10	Niort	89.4	3101%	330%	086%	22.3×	2	10−2	7.8	13	0.1
11	Bastia	67.7	239%	119%	355%	04.4×	1	–	6.0	12	0.2
12	Auxerre	67.3	236%	227%	0114%	22.7×	0	6±0	5.0	3	−8.6
13	Nîmes	67.1	236%	19%	354%	010.2×	1	2+4	4.5	9	1.1
14	Dunkerque	57.1	3101%	117%	175%	04.9×	1	11−6	8.0	19	−0.6
15	Le Havre	45.5	383%	118%	0112%	04.4×	1	0+4	2.0	8	4.8
16	Sochaux	33.7	242%	16%	0118%	014.4×	0	9−6	6.8	5	−8.5
17	Toulouse	23.3	126%	19%	083%	010.4×	0	3−1	3.3	1	0.7
18	Ajaccio	22.7	111%	16%	082%	016.2×	0	7−5	4.5	2	−1.8
19	Nancy	11.9	0−72%	0−22%	171%	0equity < 0	0	0+1	0.8	20	2.2
20	Valenciennes	00.0	0−53%	0−34%	0138%	0equity < 0	0	2−2	0.5	16	−6.4

Source: DNCG / Ligue de Football Professionnel, 2021/22 · 20 clubs

Clubs by points

12
11
10
9
8
6
5
4
3
2
1
0

One club meets all four targets; the fewest points come from the wage ratio

2021/22, points per ratio, at most 12

Source: DNCG / LFP, individual club accounts

Paris FC: from place 16 to place 8 in the financial table

Place 1 to 20 by points, 2018/19 to 2021/22

Source: DNCG / LFP, individual club accounts

Toulouse: place 1 in the table, place 17 on finances, the widest gap in the Ligue 2 2021/22

Ligue 2 2021/22, rank correlation −0.10

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.