Financial table: Ligue 2 · France 2022/23

Column

Financial table Ligue 2 2022/23, sorted by points
Pos.	Club
1	Annecy	1214.8	3140%	346%	353%	31.2×	4	–	12.0	17	−0.4
2	Pau	1114.5	3956%	354%	261%	30.8×	3	11±0	11.3	13	0.4
3	Laval	1113.9	3327%	359%	268%	30.7×	3	–	11.0	15	0.0
4	Metz	1113.2	399%	345%	268%	31.2×	3	8+3	9.2	2	1.0
5	Guingamp	1012.7	3191%	366%	180%	30.5×	3	12−2	10.2	6	−2.3
6	Quevilly-Rouen	1012.6	3419%	339%	174%	31.6×	3	10±0	10.0	11	0.0
7	Rodez	1012.4	3224%	331%	264%	22.2×	2	11−1	11.3	14	−0.1
8	Paris FC	911.3	3245%	345%	0107%	31.2×	3	9±0	5.2	7	−2.9
9	Dijon	911.3	3170%	345%	085%	31.2×	3	11−2	10.4	18	−7.2
10	Caen	910.4	3125%	335%	099%	31.8×	3	10−1	8.4	5	−2.8
11	Amiens	78.7	3168%	226%	088%	22.9×	1	9−2	8.2	12	0.2
12	Saint-Étienne	78.3	367%	227%	0134%	22.7×	1	9−2	5.8	8	0.2
13	Nîmes	68.3	3147%	225%	085%	13.1×	1	6±0	4.8	19	−3.2
14	Bastia	68.0	244%	118%	351%	04.5×	1	6±0	6.0	4	0.4
15	Grenoble	57.4	3125%	118%	174%	04.5×	1	10−5	9.8	10	−0.2
16	Le Havre	22.8	118%	14%	082%	025.3×	0	4−2	2.0	1	−2.9
17	Niort	11.5	0−2%	00%	175%	0equity < 0	0	8−7	6.4	20	−1.5
18	Sochaux	00.0	0−22%	0−8%	0156%	0equity < 0	0	3−3	5.4	9	−1.9
19	Bordeaux	00.0	0−142%	0−35%	0129%	0equity < 0	0	0±0	1.4	3	19.2
20	Valenciennes	00.0	0−107%	0−80%	0109%	0equity < 0	0	0±0	0.4	16	−4.6

Source: DNCG / Ligue de Football Professionnel, 2022/23 · 20 clubs

Clubs by points

12
11
10
9
7
6
5
2
1
0

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

2022/23, 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 2022/23

Source: DNCG / LFP, individual club accounts

Bordeaux: place 3 in the table, place 19 on finances, the widest gap in the Ligue 2 2022/23

Ligue 2 2022/23, rank correlation −0.13

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.