Club Atlético Osasuna has been ranked the 10th most valuable club in LaLiga, according to the annual LaLiga Stock Market report by 2Playbook, a media outlet specializing in the sports industry. The ranking evaluates economic, sporting, and social indicators, combining data analysis with the insights of sports industry experts.

The Navarrese club climbs two positions from last year's study, increasing its estimated value from €145.8 million to €173.1 million. Since the first edition of the survey in 2021, Osasuna's value has grown by 81%.

The LaLiga Stock Market identifies the key dimensions for understanding the football business using a standardized set of indicators to assess the economic value of professional football clubs in Spain," the report states. "The analysis encompasses five areas: economic-financial management, sporting performance, fan community (both physical and digital), digital transformation, and CSR/social impact."

The report compares all 42 clubs in Spain's professional leagues, assigning them an economic valuation to reflect their relevance across these five dimensions. These metrics were developed through interviews with industry experts, including two LaLiga managing directors, financial directors, seasoned consultants in the sports industry, specialized investment funds, and private investors in sports entities.

The economic-financial dimension carries the most weight in the overall score (60%), followed by fan community (15%), sporting performance (10%), digital transformation (10%), and social impact (5%).

Osasuna has shown consistent progression since 2021, when it ranked 15th with a valuation of €95.7 million. That figure remained stable in 2022 (€95.8 million), when the club rose to 13th. In 2024, Osasuna ranked 12th with a valuation of €145.8 million, and now breaks into the top 10 with a valuation of €173.1 million. The clubs ahead of Osasuna in the rankings are Real Madrid, FC Barcelona, Atlético de Madrid, Athletic Club, Real Betis, Real Sociedad, Valencia CF, Sevilla FC, and Villarreal CF.

In addition to business revenue, expenses, and wage bills, the report also evaluates clubs' net debt. Osasuna's net debt for the 2023–24 season is reported to be €44.2 million. This figure differs from the €62.5 million reported by the club in June 2024 due to differing accounting approaches—2Playbook does not include the LaLiga (CVC) participatory loan, which is technically considered equity. Osasuna typically reports both debt figures—with and without the CVC loan—to its members.

According to the data, 11 top-tier clubs carry more net debt than Osasuna, while eight have better financial indicators in this area.

Osasuna received its highest marks in CSR and digital transformation, ranking eighth in economic and financial management among the 20 clubs in LaLiga EA Sports this season.