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Boston Celtics

Covers the 6 tracked contracts at the top of this cap sheet — not the full 15-man roster · methods →

RetoolingApron exposureSevere
Front Office Brief

BOS carries $107M of tracked production (14th of 30) against $369M of true cost, netting −$262M of surplus (30th of 30).

Tracked production$107M
Tracked true cost$369M
Net surplus−$262M
Tracked contracts6
FSI gradeF · 23/100
Move off Jayson Tatum's money

Jayson Tatum carries −$104M of negative surplus on $314M across 5 years. It grades "immovable" — the front office's biggest lever is finding the exit before the term shortens the buyer pool further.

Boston Celtics · Franchise Strategy IndexExperimental
Overall23/100F

Weighted profile led by roster quality (55/100).

Roster quality55/100C

$107M of tracked production ranks 14th of 30 tracked teams.

Cap flexibility4/100F

$184M committed at the second-apron tier — hard-capped and rigid.

Asset base2/100F

−$262M of aggregate surplus ranks 30th of 30 tracked teams.

Championship window34/100F

Blend of 55th-pct production now and 2th-pct surplus to build on.

Downside risk (inverse — higher is safer)5/100F

71% of spend sits in negative-surplus money (heavy concentration).

Optionality25/100F

0 positive-asset contracts plus constrained cap sheet.

Roster thesis

BOS carries $107M of tracked production (14th of 30) against $369M of true cost, netting −$262M of surplus (30th of 30). That profile reads retooling: an overall F-grade roster (23/100) whose defining trait is roster quality (55/100).

Best asset
Luke KornetAlbatross risk

Luke Kornet is the surplus engine: −$11.4M on $10.0M, 2.5 marginal wins of production.

Worst liability
Jayson TatumAlbatross risk

Jayson Tatum is the drag: −$104M under water on $314M still owed over 5 years.

Apron exposure
Tracked booksSevereSecond-apron majority lifts $184M of cap into $369M of true cost — a $184M tax premium and the roster tools that come with it.
Next Decision

Move off Jayson Tatum's money

Jayson Tatum carries −$104M of negative surplus on $314M across 5 years. It grades "immovable" — the front office's biggest lever is finding the exit before the term shortens the buyer pool further.

Warning

Strategic warning

Concentration risk: Jayson Tatum's −$104M deal can swallow the flexibility the rest of the sheet creates.

Boston Celtics · Cap Sheet6 contracts tracked

This is BOW’s curated slice of Boston Celtics’s books, not the full roster — totals below cover only the 6 tracked contracts shown here.

Tracked cap committed$184M
Production value$107M
True cost$369M
Total AASV−$262M
Tracked cap hits
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.
Best valueAlbatross risk
Luke Kornet

$10.0M cap hit

−$11.4M AASV

Biggest holeAlbatross risk
Jayson Tatum

$54.1M cap hit

−$104M AASV

PlayerCap hitAASVVerdict
Jayson Tatum$54.1M−$104MAlbatross risk
Jaylen Brown$53.1M−$76.3MAlbatross risk
Derrick White$28.1M−$24.1MAlbatross risk
Anfernee Simons$27.7M−$32.4MAlbatross risk
Payton Pritchard$11.4M−$13.7MAlbatross risk
Luke Kornet$10.0M−$11.4MAlbatross risk