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LEAGUE TWO · FINANCES

League Two club finances and accounts

The 17 League Two clubs we hold accounts for turned over $139.1m between them. We hold a wage bill for 10 of them, and those clubs paid $73.3m in staff costs.

REVENUE $139.1m
CLUBS17
SEASON2016/17-2024/25

Clubs by revenue

Each club on its latest filed year. Open a club for the full measure set.

# CLUB Revenue Staff costs Salaries to revenue Pre-tax result SEASON
1 Rotherham United $13,989,613$14m - - -$6.2m 2024/25
2 Walsall $10,940,580$10.9m $7,819,070$7.8m 71.5% -$2.6m 2024/25
3 Bristol Rovers $10,779,685$10.8m $11,843,852$11.8m 109.9% -$9.4m 2024/25
4 Chesterfield $10,379,437$10.4m $8,037,935$8m 77.4% -$3.2m 2024/25
5 Gillingham $10,015,585$10m $8,998,679$9m 89.8% -$7.6m 2024/25
6 Fleetwood Town $9,696,068$9.7m - - - 2021/22
7 Shrewsbury Town $9,594,704$9.6m $7,119,461$7.1m 74.2% -$1.2m 2024/25
8 Northampton Town $9,042,207$9m $7,876,015$7.9m 87.1% -$3.4m 2024/25
9 Exeter City $8,736,706$8.7m $6,826,841$6.8m 78.1% $242k 2023/24
10 Swindon Town $8,024,019$8m - - $102k 2022/23
11 Tranmere Rovers $7,665,294$7.7m $6,564,590$6.6m 85.6% -$3.9m 2024/25
12 Crewe Alexandra $7,097,097$7.1m $5,720,722$5.7m 80.6% -$1.6m 2024/25
13 York City $5,116,144$5.1m $2,509,705$2.5m 49.1% - 2022/23
14 Newport County $4,605,912$4.6m - - -$1.2m 2022/23
15 Crawley Town $4,583,233$4.6m - - $264k 2018/19
16 Grimsby Town $4,562,993$4.6m - - $218k 2018/19
17 Barnet $4,280,218$4.3m - - $79k 2016/17

We hold filed accounts for 17 of the 24 clubs in League Two.

Revenue, biggest first

Turnover in each club’s latest filed year.

Salaries as a share of revenue

The share of turnover each club paid out in staff costs, across the 10 clubs we hold a payroll for.

By division

Combined revenue in each division we hold accounts for.

DIVISION CLUBS Revenue
Premier League 20 $8,181,505,274$8.18bn
La Liga 19 $4,257,721,745$4.26bn
Bundesliga 12 $3,569,709,417$3.57bn
Ligue 1 18 $2,344,750,214$2.34bn
Championship 24 $1,439,521,741$1.44bn
J1 League 20 $825,639,847$825.6m
La Liga 2 18 $736,112,379$736.1m
Primeira Liga 19 $706,073,749$706.1m
League One 19 $594,984,388$595m
Scottish Premiership 11 $421,756,087$421.8m
Ligue 2 20 $387,135,718$387.1m

Frequently asked questions

Which League Two club earns the most?

Rotherham United is the biggest club in League Two we hold accounts for, on $14m of revenue in 2024/25.

Which League Two club spends most of its revenue on wages?

Bristol Rovers paid 109.9% of revenue in staff costs in 2024/25, the highest share in League Two we hold.

How many League Two clubs are covered?

We hold filed accounts for 17 of the 24 clubs in League Two.