Dallas opens at Houston on October 21 after a 26-56 season, with an offense that ranked 27th and a payroll of $197.9M. Four numbers show where the Mavericks start and what each one cannot prove.

The Hole Dallas Starts In
Last season's net rating was -5.2: 110.3 on offense against 115.5 on defense, good for 26-56. The offense ranked 27th and the defense 19th, so the scoring side dug the deeper hole, not the stops. That cuts against the front office's defense-first pitch. It does not prove the new group repeats it. Dusty May is in his first full season, Cooper Flagg is 19, and the roster has changed around them.
Money Is Tight, Not Broken
Payroll sits at $197.9M across 18 contracts, over the cap and under the $200.4M tax line. Kyrie Irving's $39.5M is the biggest number, ahead of P.J. Washington at $19.8M. The first apron at $209.0M is the next marker if Dallas keeps adding. A payroll that close to the line says every move now has a cost. It says nothing about whether the dollars are buying the right players. Dallas also owes first-round picks to Charlotte, the Clippers and Brooklyn through 2030.
Flagg's Jumper And Lineups
Flagg scored 21.0 points last season but made only 29.5 from three. The Smoking Cuban argued Sunday that Dallas's three-point shooting problem worsened after waiving John Poulakidas. Dallas's best lineup of last season, Washington, Gafford, Williams, Christie and Flagg, was +2.2 in 73 minutes over 14 games. The Davis, Marshall, Christie, Flagg and Nembhard group was -10.9 in 72 minutes. Those are small samples from a different roster. Neither proves who starts in Houston.
What was the Dallas Mavericks' record last season?
Dallas went 26-56 last season with a -5.2 net rating. The regular season is 0-0 until the opener at Houston on October 21.
How close are the Mavericks to the luxury tax?
Payroll is $197.9M against a tax line of $200.4M, so Dallas is over the cap but under the tax. The first apron sits at $209.0M.
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