88 audits. 12 conferences. Cost-Per-Win-Share against every dollar spent. Programs are ranked by what they actually get for their NIL investment — not what they claim to pay.
Every player audit flags overpay exposure, Mercenary Score risk, and CPWS deviation in real time. Programs that ignore this data are running blind into the $20.5M cap.
Ranked by Composite Efficiency Score (100 = most efficient). Aggregated from 88 individual player audits. Overpay % = how far Avg CPWS sits above the FMV midpoint — a negative value means the program pays below fair value and gets wins at a discount.
| # | Program ↕ | Avg CPWS ↕ | FMV Midpoint ↕ | Overpay % ↕ | Merc Score ↕ | Efficiency ↓ |
|---|
Methodology: CPWS = Total NIL Compensation ÷ Attributable Win Shares. FMV Midpoint derived from positional baselines and on-field production metrics. Hype Tax = (Actual Deal ÷ CPWS FMV) − 1. Mercenary Score (0–10) measures portal movement probability, contract structure risk, and loyalty indicators. Rankings aggregate audited athletes per program; programs with fewer than 3 audits in the dataset are excluded. Full methodology: CPWS Benchmark Report 2026 · Court record: ECF 1104, House v. NCAA.
Conference-level aggregates from the 88-audit dataset. NIL efficiency varies sharply by market — brand inflation follows media contracts, not production value.
Conference aggregates reflect the full 88-audit dataset; the rankings table shows the 15 most-audited programs.
Most programs focus on: chasing the biggest name at any price.
We focus on: the number that wins the room before the room negotiates against you.
CPWS is the only court-filed FMV methodology in existence. The only one that survived a federal docket. The only one built from 88 real audits, not consulting intuition.
Pre-certification audits. Program efficiency analysis. FMV documentation for revenue share compliance. The July 1 cap doesn't wait.