Which team tops this season's Football Finance Index?

As the new season starts, it's time for the latest Insider Football Finance Index.

During the opening weekend Celtic and Rangers both recorded wins in the cinch Premiership, while Hearts, Hibernian and Motherwell also gained three points from their first round of fixtures.

But in terms of how the country's largest clubs are run - and what they've got in the bank - does your team come out on top?

Well, as the tables below show, the Old Firm are perhaps unsurprisingly on top in terms of financial strength and community engagement. In the capital, Hibs fare much better than their rivals Hearts, while St Mirren and Motherwell round out the top five.

Year-on-year, Dundee United are one of the most improved clubs in Scotland, along with smaller teams Hamilton Academical and Greenock Morton. Celtic dropped a few points this year - despite topping the table - while Rangers also slid from 2021 - despite being the current premiership title holders.

Neil Doncaster, chief executive of the Scottish Professional Football League (SPFL), said: “Our member clubs should be incredibly proud of how they have dealt with the enormous challenges that have been brought on by the pandemic.

“Scottish football relies on gate receipts far more than many other European leagues, so it was hugely difficult for our clubs to have to play behind closed doors for so long due to the Covid restrictions.

“We had over four million fans back in grounds in season 2021/22, which was a real financial boost for our members, and attendances have already started off strongly this season as we return to more normal conditions.

“Off the park, we last year announced the largest title sponsorship in the SPFL’s history with cinch, which was a ringing endorsement of the ongoing popularity of the Scottish game.“

He added: “We expect to be able to announce record league fees with our member clubs for last season, and also announced the highest ever Premier Sports Cup prize money for this season’s campaign as we continue to support clubs following this difficult period.

“Everyone at the SPFL is looking forward to another memorable season of exciting football, witnessed by passionate crowds across the country.”

The top 20:

Team	Overall	Finance	Management	Community
Celtic	62	64	48	80
Rangers	56	50	43	90
Hibs	51	48	48	66
St Mirren	51	50	44	64
Motherwell	48	52	36	60
Aberdeen	47	55	31	55
Hearts	46	43	20	92
Hamilton	46	41	69	18
St Johnstone	45	46	49	34
Ross County	43	40	46	43
Dundee	43	28	58	49
Inverness	42	31	64	31
Dundee United	42	36	51	42
Dunfermline	40	38	35	53
Partick Thistle	39	37	42	40
Livingston	37	31	48	34
Queen of the South	36	37	43	21
Greenock Morton	36	28	54	23
Falkirk	33	30	32	43
Kilmarnock	32	33	31	30

Year-on-year comparison:

Club	2022	2021	2020	2019	2018	2017
Aberdeen	47	48	52	56	53	57
Celtic	62	67	68	76	74	70
Dundee	43	43	49	32	31	35
Dundee United	42	36	36	26	20	27
Dunfermline	40	43	41	38	35
Falkirk	33	33	29	38	43
Greenock Morton	36	29	33	23	30
Hamilton	46	36	44	35	42	46
Hearts	46	49	55	42	44	48
Hibs	51	50	61	59	48	50
Inverness	42	42	43	32	35	30
Kilmarnock	32	34	48	35	31	26
Livingston	37	31	37	21
Motherwell	48	44	45	38	34	39
Partick Thistle	39	41	42	39	38	40
Queen of the South	36	41	35	31	28
Rangers	56	58	57	48	50	49
Ross County	43	40	40	42	37	34
St Johnstone	45	44	50	42	42	48
St Mirren	51	56	54	44	38

Criteria explanation:

Financial Discipline - Mostly self explanatory, how the club manages their finances, as well as their security against administration or the effects of Covid-19 and how on field performance filters into financial gain.

Corporate Governance - How a club is run, taking into account the turnover of assets - young players, players signed cheap and sold for higher fees - youth development and the structure of a clubs board of directors; including separation of senior roles.

Stakeholder management - How clubs cater to the fans, which takes into account the club ownership structure and fan satisfaction; as well as stadium attendance.

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