Zion Williamson

NOP · 2025-26Below apron
Contract
$39.4M / yr · 3 yrs · $127M left
Albatross riskunder these assumptions

Albatross risk — −$22.9M on $127M still owed

Investment Memo

Zion Williamson projects to 4.7 marginal wins — $16.5M of on-court value — against an apron-adjusted true cost of $39.4M.

Albatross riskunder these assumptions
AASV (surplus)−$22.9M
Production value$16.5M
True cost$39.4M
Surplus vs. cost−58%
Rank, tracked deals142nd of 178

Albatross risk — −$22.9M on $127M still owed

Quietly shop

At −$22.9M under water the deal drags the books; it still grades "needs-sweetener", so quietly canvassing the market beats waiting for it to worsen.

The Memo
Value thesis

For $39.4M this season (3 yr, $127M total), you are buying 4.7 marginal wins of EPM production — $16.5M of value at $3.5M/win. Against an apron-adjusted true cost of $39.4M, that nets −$22.9M of surplus, 142nd of 178 tracked contracts — it grades as an albatross.

Upside case / Downside case
Upside case

If wins price up toward $4.2M/win and the apron tax eases, production value climbs to $21.9M and surplus swings to −$17.5M — an albatross in the optimistic case.

Downside case

If a marginal win is worth less and the apron bites harder, true cost rises to $39.4M and surplus falls to −$27.6M — an albatross in the pessimistic case.

Risk factors
Aging / decline (proxy)Elevated$127M committed over 3 years with no multi-season impact trend on file. No ages in the data — this is an exposure proxy.
Commitment sizeModerate$127M still owed across 3 years — $39.4M on this season's books.
Apron exposureLowBelow the apron — the $39.4M cap hit and true cost are one and the same.
AvailabilityElevatedOnly 48 games / 1500 minutes logged in 2025-26 — the valuation rests on a thin sample.
Assumption sensitivity
Zion Williamson — AASV under bear / base / bull assumptions−$27.6M−$17.5M
Bear−$27.6M
Base−$22.9M
Bull−$17.5M
What the other desks say
The Consensus

The market's own numbers: a win costs what the middle of the league pays for it.

Albatross risk
The Accountant

Every apron dollar is real money — the tax ledger, not the highlight reel, decides who wins the summer.

Albatross risk
The Ring Chaser

Banners hang forever. A marginal win today is worth almost any tomorrow, and the tax is the cost of doing business.

Paying a premium
The Rebuilder

Wins you buy before you're ready are the most expensive wins in basketball — flexibility is the only asset that never ages.

Albatross risk
The Skeptic

The tenth man is closer to the star than the star's agent admits — pay for scarcity you can prove, not reputation.

Albatross risk

1 of 5 desks disagree with the verdict above — that disagreement is the story.

Comparable contracts

Similar money band ($37.9M vs $39.4M) and impact (2.4 vs 2.6); his deal grades albatross risk at −$29.0M.

−$29.0M

Similar money band ($38.7M vs $39.4M) and impact (3.1 vs 2.6); his deal grades albatross risk at −$26.3M.

−$26.3M

Similar money band ($38.7M vs $39.4M) and impact (3.3 vs 2.6); his deal grades paying a premium at −$7.0M.

−$7.0M
The Model

How the model gets there.

The audit trail behind every figure in the memo above — six steps from raw on-court impact to the final surplus verdict, using the same sliders. Drag any assumption and the memo above updates with it.

Model Assumptions

AASV = wins × $/win − cap hit × apron multiplier. Set the knobs to your own front-office judgment — every number on this page updates live.

$3.5M
What one marginal win costs on the open market.
1.50×
How much a first-apron team's dollar really costs (tax bill, shrinking roster tools).
2.00×
The punitive tier — frozen picks, no salary aggregation, repeater tax.
Step 1 · On-court impact

League estimated net rating (per 100 poss. vs. an average player), cached from stats.nba.com (seed snapshot).

Est. Impact = 2.6 · 2025-26 · 48 games · 1,500 minutes

Step 2 · Impact → marginal wins

Impact is credited above replacement level (-2.0), scaled by the possessions he actually played (minutes × 2.08/min), then converted at 30.5 net points per win.

(2.6 − (-2.0)) × 3,125 poss ÷ 100 = 144 net pts
144 ÷ 30.5 = 4.7 wins

Step 3 · Wins → production value

Wins are priced at your $/win setting ($3.5M per win).

4.7 wins × $3.5M = $16.5M

Step 4 · What the contract truly costs
Below apron

NOP is a below apron team, so every Zion Williamson dollar is charged at 1.00× — your setting for what that tier’s tax and roster restrictions really cost. Contract: 3 yrs · $127M remaining.

$39.4M cap hit × 1.00 = $39.4M

Step 5 · Apron-Adjusted Surplus Value

$16.5M$39.4M = −$22.9M

Zion Williamson costs more than he produces under these assumptions — the contract eats value.

Step 6 · Season-over-season impact

First season on file — the trend view, and its tie-in to aging risk, unlocks once another season lands.