Pierre CAILLET
President of Ginkyo Ratings
1st extra-financial rating agency for soccer clubs
The financial equilibrium of soccer clubs is very dependent on sporting performance, in other words, it is the fact of winning the maximum number of matches that is the law: in this context, the Player Capital is the main asset of soccer clubs. French soccer clubs have a huge asset: the recognized quality of their training centers. These training centers allow the creation of the Player Capital of today and tomorrow in an endogenous way.
However, in the balance sheet, Player Capital is still only partially recognized. A better recognition of this capital is all the more difficult as there is hardly any satisfactory methodology to evaluate it and the accounting doctrine excludes from the balance sheet of the clubs, the Player Capital created internally (from the training center).
Measuring the intangible value of soccer clubs is therefore an innovative approach that requires the design of new tools. With this in mind, Ginkyo Ratings has designed and produced the "2019 Football Club Intangible Barometer". The objective of the study is to promote the measurement of Intangible Capital in France, to make progress in the measurement methods, and to highlight and value the importance of intangible assets for League 1 professional soccer clubs.
In partnership with the Observatoire de l'Immatériel, this barometer will lead to the awarding of a trophy by an independent jury. This trophy aims to highlight the French soccer club, a model of innovation and transformation through the management and activation of its intangible resources.
