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Hamburger SV — Club Economics BETA

e.V. / AG · 2. Bundesliga · Est. 1887 · Volksparkstadion (57.000) · Hamburg

What is the financial situation of Hamburger SV? Hamburger SV achieves a Financial Stability Score of 50 out of 100 (rating: yellow). The equity ratio stands at 28.6% (league average: 34.1%), the personnel cost ratio at 37.1%. The liabilities ratio is 48.9%. Equity stands at €45M.
Data as of: DFL Financials: FY 2023/24 (reporting date 30.06.2024) · Squad values: April 2026 · Transfers: current · Update: DFL FY 24/25 expected May/June 2026

Germany's eternal Bundesliga member — until 2018. The Hamburger SV's relegation after 55 consecutive seasons in the top flight remains the most shocking fall from grace in league history. Now in their 8th 2. Bundesliga season, HSV need promotion not just for pride but for financial survival. The Volksparkstadion is city-owned (rent), which compounds the revenue problem.

HSV ist in der besten bilanziellen Verfassung seit dem Abstieg 2018. Der Schlüssel: Die Disziplin (PK 37,1%) in die Bundesliga mitnehmen und nicht dem Gladbach-Reflex nachgeben.

Financial data shown is based on DFL Financial Indicators 2025 (FY 2023/24, reporting date 30.06.2024). The Bundesliga overall grew by 6.7% in 2024/25 to over €5 billion in revenue. Whether Hamburger SV benefited disproportionately will be revealed by the next DFL Financial Indicators, expected May or June 2026. The Outlook tab below contains an informed projection.

50
Robust
Revenue 2023-24
€119.3M
Gross revenue · Einzel accounts
Personnel Cost Ratio
37.1%
League avg. 47.9%
Squad Value
€0M
BV €0M · Reserves €0M
Volksparkstadion
57.000 seats
Stadt (Miete)
Equity Ratio
28.6%
League avg. 34.1%
Liabilities Ratio
48.9%
League avg. 47.0%
Summary: Germany's eternal Bundesliga member — until 2018. The Hamburger SV's relegation after 55 consecutive seasons in the top flight remains the most shocking fall from grace in league history. Now in their 8th 2. Bundesliga season, HSV need promotion not just for pride but for financial survival. The Volksparkstadion is city-owned (rent), which compounds the revenue problem.

DFL License Check

Compliant but strained. 2. Bundesliga revenue limits financial flexibility. Promotion is the most important financial lever.

Positive Equity
\u2713
€45M
Passed
Equity Ratio > 30%
\u2717
28.6%
-1.4pp below threshold
Liabilities < 50%
\u2713
48.9%
1.1pp buffer
Balance Sheet (2024-06-30)
Total Assets€157.5M
Equity€45M
Liabilities€77M
P&L (2023-24)
Revenue€119.3M
Personnel Costs€44.3M
EBITDA€11.5M
Net Income€2.5M

Equity X-Ray — Hidden Reserves

Moderate. Squad built for promotion attempts, not 2. Bundesliga sustainability.

Squad Valuation
Player Assets (Book Value)€0M
Squad Market Value€0M
Hidden Reserves€0M
Key Players (largest hidden reserves)

Transfer Balance (5 Years)

SeasonSpendingIncomeNet
2025-26€8M€10M+€2M
2024-25€10M€12M+€2M
2023-24€12M€8M-€4M
2022-23€8M€15M+€7M
2021-22€5M€8M+€3M
5-Year Balance€43M€53M+€10M

Financial Stability Score — Components

Equity Ratio (25%)
45
Personnel Costs (25%)
95
Liabilities (20%)
35
Transfer Balance (15%)
65
Revenue Diversif. (15%)
60
Strengths
  • Large fan base — Hamburg market
  • 55-year Bundesliga record — brand value persists
  • Promotion contender status
Weaknesses
  • 8th year in 2. Bundesliga
  • Volksparkstadion rented
  • Multiple failed promotion attempts
  • Cost structure assumes promotion

Risk Profile

Leading Indicators

Aufstiegssaison 2025-26
HSV Aufstieg steht bevor/ist erfolgt. BL-Erlöse werden Bilanz stärken.

Structural Risks

Mittel
Überinvestition bei Aufstieg
Gladbach-Warnung: Zu viel zu schnell investieren nach Aufstieg → PK-Quote explodiert.

Black Swan

Jo-Jo-Effekt: Aufstieg → sofort Abstieg
Wenn der HSV aufsteigt und in der BL scheitert, waren die Investitionen des Aufstiegsjahres verloren. Aber: 45 Mio EK ist ein Puffer den die meisten Aufsteiger nicht haben.

Outlook — FY 2024/25 Projection

Estimate · No official figures

Official DFL financial data covers FY 2023/24. Based on known parameters — transfer activity 2024/25, league growth (+6.7% per DFL Economic Report), sporting results — an informed projection for 30.06.2025 can be constructed. This estimate will be replaced once the official DFL financial data is published, expected May/June 2026.

MetricFY 23/24 (DFL)FY 24/25 (Estimate)
Revenue€119.3M~€127M
Personnel Costs€44.3M~€47M
Personnel Cost Ratio37.1%~37.0%
Estimated Result€2.5M~€2–3M
Estimated Equity€45M~€47–48M
Estimated Equity Ratio28.6%~28–29%
Simulator (coming soon): Scenario Simulator (coming soon): From summer 2026, you can run scenarios here — What happens upon relegation? What does Europa League qualification bring? Revenue, costs, required actions — interactive per club.

Frequently Asked Questions

Can HSV afford to stay in the 2. Bundesliga much longer?
Not indefinitely. The cost structure is built for Bundesliga revenue. Each year without promotion strains the balance sheet further.
What would promotion change financially?
Significantly: TV revenue roughly doubles, matchday revenue increases, sponsorship values rise. Promotion is the single most important financial event for HSV.
Sources & Methodology: Financial data: DFL Financial Indicators 2025 (FY 2023-24) · Squad values: SportMonks / Transfermarkt (April 2026) · League aggregates: DFL Economic Report 24/25 (Jan. 2026) · FSS: proprietary calculation · Methodology → · Updated: 12.04.2026