LFP/DNCG: Ligue 1 & Ligue 2 clubs' individual accounts for the 2021-22 season

Nine out of 20 Ligue 1 Uber Eats teams and 12 out of 20 Ligue 2 BKT teams posted a positive net result for the 2021-22 financial year, according to the DNCG report published by the LFP on 21/04/2023, which sets out the individual accounts of the 40 professional clubs for a season in which supporters returned to their stadiums, one year after a season played behind closed doors or at best with strict capacity limits imposed due to Covid-19. At the end of the 2020-21 season, only three Ligue 1 clubs had posted a net profit (10 in Ligue 2).

LOSC Lille posted the highest net profit (€22.2m), thanks in particular to its performance on the transfer market (€52.5m from transfers), which was unmatched in France during the year. Conversely, Paris Saint-Germain, the 2021-22 French champions, had the most unbalanced result, with a net loss of €368.7m despite revenues of €669.6m, due in particular to a wage bill of over €729m.

In the Ligue 2 BKT, the range of net results goes from Le Havre AC (€4.8m profit) to AJ Auxerre (€8.6m deficit), promoted to the Ligue 1 Uber Eats after the 2021-22 season.