The 2026-27 season has not started, so every number below carries over from last season's 26-56 finish. Four figures show a defense-and-shot-quality bet still unproven at the top, with the clearest sign of what is coming next sitting in Cooper Flagg's box score.
A Losing Formula, By Rating
Dallas finished last season with a 110.3 offensive rating that ranked 27th of 30 teams and a 115.5 defensive rating that ranked 19th, combining for a -5.2 net rating that sat 22nd in the league. Pace was 102.6. The offense was the bigger problem, not the defense, which matters heading into Dusty May's first season: general manager Nico Harrison built this roster on the claim that defense wins championships, and last year's numbers say that side of the ledger was closer to average than the shooting and shot creation around it. None of that predicts 2026-27 on its own; a healthy Kyrie Irving and Cooper Flagg's second year change both sides of the equation.
The Payroll Math
Dallas carries a payroll of $197.9 million, over the $165.0 million cap but under the $200.4 million luxury tax line, led by Kyrie Irving at $39.5 million, P.J. Washington at $19.8 million, Klay Thompson at $17.5 million and Daniel Gafford at $17.3 million. Staying under the tax gives the front office room to maneuver, but it does not translate into draft-day leverage: the Mavericks' first-round picks from 2027 through 2030 are protected or tied up in swaps, and second-round picks are owed to the Clippers and the Nets. Cap flexibility and asset flexibility are two different problems, and only one of them is solved.
Flagg's Numbers, Lineup's Small Sample
Flagg averaged 21.0 points, 6.7 rebounds and 4.5 assists over 70 games as a rookie, shooting 29.5 percent from three, a scoring level that argues the volume is already NBA-ready even if the efficiency is not. The best five-man group on the floor last season, P.J. Washington, Daniel Gafford, B. Williams, Max Christie and Cooper Flagg, posted a +2.2 net rating, but that came in just 14 games and 73 minutes together. That is a promising number, not a proven one: 73 minutes is a fraction of a season, and Dallas has not shown that lineup can hold up against a full slate of opponents.
Why did the Mavericks build around defense instead of offense?
General manager Nico Harrison has said defense wins championships, but last season Dallas ranked 19th in defensive rating and 27th in offensive rating, so the bet is still unproven on both ends.
Are the Mavericks over the salary cap for 2026-27?
Dallas carries a $197.9 million payroll, over the $165.0 million cap but under the $200.4 million luxury tax line.
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