| L. JenkinsCentre-back | Newport County | 🏴Wales | 25 | 11 | 0 | 0 | 3.7 | 22▲30.5% | 31▲3% |
| L. JensenGoalkeeper | Millwall | 🇩🇰Denmark | 27 | 2 | 0 | 0 | 20.2 | 8▼79.8% | 42▼39.9% |
| L. JensenAttacking midfielder | Arminia Bielefeld | 🇩🇪Germany | 29 | 4 | 0 | 1 | 6.5 | 4±0% | 31±0% |
| L. Jerez SilvaCentral midfielder | Defensores De Belgrano | 🇦🇷Argentina | 37 | 15 | 0 | 0 | 0.4 | 0 | 9 |
| L. JettenCentre-back | Cambuur | 🇳🇱Netherlands | 19 | 5 | 0 | 0 | 22 | 16±0% | 51±0% |
| L. JiménezGoalkeeper | Necaxa | 🇲🇽Mexico | 22 | 10 | 0 | 0 | 11.5 | 0 | 44 |
| L. JohnsenCentral midfielder | Sporting Kansas City | 🇳🇴Norway | 27 | 23 | 1 | 1 | 9.3 | 24▼26%↩ | 33▲11%↩ |
| L. JohnsonCentre-forward | Colorado Springs | 🇨🇦Canada | 27 | 8 | 0 | 0 | 2.8 | 0 | 22▼35.8%↩ |
| L. JonesFull-back | Charlton | 🏴England | 31 | 11 | 2 | 1 | 6.9 | 20▼55.1% | 43▲11.8% |
| L. JosephCentre-forward | Ferencvarosi TC | 🇫🇷France | 26 | 25 | 7 | 1 | 4.6 | 21▲43.2%↩ | 33▼41.8%↩ |
| L. JovanoviÄWinger | Udinese | 🇷🇸Serbia | 19 | 1 | 0 | 0 | 31.5 | 0 | 65▼3%↩ |
| L. JovanovićCentre-forward | San Jose Earthquakes | 🇦🇺Australia | 21 | 6 | 0 | 0 | 6.3 | 0▼100%↩ | 36▲60.4%↩ |
| L. JovićCentre-forward | AEK Athens FC | 🇷🇸Serbia | 28 | 6 | 4 | 0 | 4.5 | 51▲1.4% | 34▲1.2% |
| L. JulišWinger | Žilina | 🇨🇿Czechia | 31 | 15 | 0 | 0 | 0.6 | 0▼100%↩ | 11▼74%↩ |
| L. JulyGoalkeeper | Chippa United | 🇿🇦South Africa | 0 | 0 | 0 | 0 | 0.3 | 0 | 1 |
| L. JungwirthGoalkeeper | Lask Linz | 🇦🇹Austria | 22 | 32 | 0 | 0 | 9.3 | 23 | 50 |
| L. KabashiWinger | Heart Of Midlothian | 🇨🇭Switzerland | 18 | 2 | 0 | 0 | 6 | 0 | 36 |
| L. KačavendaCentral midfielder | Dinamo Zagreb | 🇭🇷Croatia | 23 | 13 | 0 | 1 | 5.4 | 6 | 39 |
| L. KåhedCentral midfielder | Varbergs BoIS FC | 🇸🇪Sweden | 24 | 0 | 0 | 0 | 1.8 | 5▼67.1%↩ | 23▼31.1%↩ |
| L. KalandiaCentral midfielder | FC Schweinfurt 05 | 🏳️ | 19 | 0 | 0 | 0 | 5.1 | 0 | 34 |
| L. KamberiCentre-back | FC Zurich | 🇨🇭Switzerland | 27 | 34 | 2 | 1 | 6.8 | 17 | 38 |
| L. KapingaCentral midfielder | Orbit College | 🇿🇦South Africa | 31 | 4 | 1 | 0 | 0.2 | 4 | 1 |
| l. KaravashchenkoGoalkeeper | Zorya Luhansk | 🏳️ | 24 | 1 | 0 | 0 | 4.9 | 0 | 31 |
| L. KariusGoalkeeper | FC Schalke 04 | 🇩🇪Germany | 33 | 6 | 0 | 0 | 5.2 | 49±0% | 28±0% |
| L. KarlWinger | Bayern München | 🇩🇪Germany | 18 | 5 | 1 | 0 | 34.4 | 32±0% | 84±0% |
| L. KasaCentral midfielder | Maccabi Haifa | 🇮🇱Israel | 21 | 1 | 0 | 0 | 5.4 | 0▼100%↩ | 34▼50.2%↩ |
| L. KastratiFull-back | Diosgyori VTK | 🇽🇰Kosovo | 27 | 6 | 0 | 0 | 2.8 | 6▼55.1%↩ | 22▼30.6%↩ |
| L. KehlDefensive midfielder | SV Darmstadt 98 | 🇩🇪Germany | 24 | 3 | 0 | 0 | 17.9 | 30▲12.7%↩ | 64▲39.3%↩ |
| L. KellyCentre-back | Juventus | 🏴England | 28 | 4 | 0 | 0 | 16.7 | 56±0% | 70▲9.8% |
| L. KellyCentral midfielder | Peterborough | 🇮🇪Republic of Ireland | 30 | 10 | 0 | 0 | 2.4 | 39±0% | 22±0% |
| L. KellyDefensive midfielder | Rotherham | 🏴Scotland | 36 | 21 | 0 | 0 | 0.4 | 11▼28.3% | 9▼18.3% |
| L. Kelly-HealdFull-back | Wellington Phoenix | 🇳🇿New Zealand | 21 | 23 | 0 | 0 | 0.9 | 17 | 19 |
| L. KerberCentral midfielder | 1. FC Heidenheim | 🇩🇪Germany | 24 | 3 | 0 | 0 | 18.9 | 15±0% | 64±0% |
| L. KettererGoalkeeper | Lexington | 🇺🇸USA | 33 | 11 | 0 | 0 | 1.1 | 8▲203.7%↩ | 12▼55.3%↩ |
| L. KharatishviliGoalkeeper | Pardubice | 🇬🇪Georgia | 23 | 11 | 0 | 0 | 9.9 | 1 | 2 |
| L. KhorkheliAttacking midfielder | Spartak Trnava | 🇬🇪Georgia | 26 | 24 | 4 | 2 | 4.1 | 16 | 29 |
| L. KhumaloWinger | Richards Bay | 🏳️ | 23 | 7 | 0 | 0 | 1.1 | 0 | 1 |
| L. Kiaba MoungangaGoalkeeper | Genk | 🇧🇪Belgium | 18 | 8 | 0 | 0 | 14.4 | 6±0% | 43±0% |
| L. KirkegaardCentre-back | Viborg | 🇩🇰Denmark | 21 | 10 | 0 | 0 | 10.9 | 27▲60.9% | 46▲12.1% |
| L. KissFull-back | Diosgyori VTK | 🏳️ | 19 | 2 | 0 | 0 | 3 | 0 | 29 |
| L. KissiedouWinger | Charleston Battery | 🇨🇮Côte d'Ivoire | 27 | 1 | 0 | 0 | 3.6 | 0 | 22 |
| L. KitchingCentre-back | Sheffield Utd | 🏴England | 27 | 7 | 0 | 0 | 22 | 17▼61.3%↩ | 66▲9.1%↩ |
| L. KitinCentre-back | HNK Rijeka | 🇭🇷Croatia | 19 | 3 | 0 | 0 | 3.5 | 0 | 32 |
| L. KjellnäsCentral midfielder | Helsingborg | 🇸🇪Sweden | 22 | 25 | 0 | 0 | 1.7 | 13±0% | 23▼18.1% |
| L. KjerrumgaardCentre-forward | Watford | 🇩🇰Denmark | 23 | 9 | 2 | 0 | 27.2 | 7▼77.7% | 69±0% |
| L. KlanacCentre-forward | Vukovar | 🏳️ | 20 | 8 | 0 | 0 | 3.5 | 0 | 30 |
| L. KlassenFull-back | Grazer AK | 🇷🇺Russia | 26 | 15 | 1 | 1 | 6.6 | 9▼60.2%↩ | 34▼20.5%↩ |
| L. KleinheislerAttacking midfielder | Csikszereda | 🇭🇺Hungary | 32 | 8 | 1 | 0 | 0.5 | 4 | 10▼42.2%↩ |
| L. KlemenzCentre-back | GKS Katowice | 🇵🇱Poland | 31 | 10 | 0 | 0 | 1.2 | 9▼67.1% | 24▲13.1% |
| L. KlimowiczCentre-forward | Instituto Cordoba | 🇦🇷Argentina | 22 | 2 | 0 | 0 | 10.4 | 0 | 41▼9.9% |
| L. KlostermannCentre-back | RB Leipzig | 🇩🇪Germany | 30 | 1 | 0 | 0 | 8.9 | 1±0% | 33±0% |
| L. KlünterFull-back | Waldhof Mannheim | 🇩🇪Germany | 30 | 8 | 0 | 0 | 1.6 | 2▼84.4% | 22±0% |
| L. KmetCentre-forward | Lanus | 🇦🇷Argentina | 21 | 0 | 0 | 0 | 10.3 | 0 | 43 |
| L. KoapengCentre-forward | Durban City | 🇿🇦South Africa | 34 | 18 | 3 | 0 | 0.1 | 9 | 0 |
| L. KojićCentral midfielder | Panetolikos | 🇷🇸Serbia | 26 | 3 | 0 | 0 | 4.6 | 4 | 29 |
| L. KokuboGoalkeeper | St. Truiden | 🇯🇵Japan | 25 | 8 | 0 | 0 | 15.5 | 22▲7.5% | 56▼2.5% |
| L. KolbeCentre-back | Preußen Münster | 🏳️ | 21 | 10 | 0 | 0 | 6 | 1 | 35 |
| L. KoleoshoCentral midfielder | Paris FC | 🇮🇹Italy | 22 | 5 | 0 | 1 | 40.4 | 14±0% | 71▲2% |
| L. KolstadCentral midfielder | Ranheim | 🇳🇴Norway | 21 | 14 | 1 | 0 | 3.5 | 20▲267.9% | 34▲5.7% |
| L. KonjuhiCentre-back | IK brage | 🇦🇱Albania | 23 | 18 | 0 | 0 | 1.9 | 4 | 24 |
| L. KoopmansGoalkeeper | Fortuna Sittard | 🇳🇱Netherlands | 32 | 10 | 0 | 0 | 5.2 | 1▼83.1% | 22▼24.2% |
| L. KopanidisCentral midfielder | Atromitos | 🏳️ | 19 | 0 | 0 | 0 | 4 | 0 | 33 |
| L. KösterAttacking midfielder | Alemannia Aachen | 🇩🇪Germany | 23 | 10 | 1 | 0 | 7.2 | 1▼79.3%↩ | 56▲0.9%↩ |
| L. KostkaDefensive midfielder | Dukla Praha | 🏳️ | 18 | 1 | 0 | 0 | 6.4 | 0 | 1 |
| L. KotevDefensive midfielder | Arda Kardzhali | 🇧🇬Bulgaria | 28 | 34 | 0 | 4 | 2.5 | 21▲1683.3%↩ | 25▲0.8%↩ |
| L. KouagbaFull-back | Iğdır FK | 🇫🇷France | 32 | 10 | 1 | 1 | 1.6 | 22▲2.3%↩ | 18▲1.1%↩ |
| L. KoumasWinger | Liverpool | 🏴England | 21 | 5 | 0 | 0 | 78.8 | 15▲10.3%↩ | 67▲2.3%↩ |
| L. KouroumaCentral midfielder | Girona | 🇬🇳Guinea | 22 | 2 | 0 | 0 | 21.8 | 0▲33.3% | 62±0% |
| L. KramerCentre-back | Rapid | 🇳🇱Netherlands | 27 | 31 | 1 | 1 | 5.6 | 28▲6.4%↩ | 27▼37.2%↩ |
| L. KrasniqiWinger | FC Schweinfurt 05 | 🏳️ | 19 | 2 | 0 | 0 | 5.2 | 0 | 35 |
| L. KrejčíFull-back | Wolves | 🇨🇿Czechia | 27 | 4 | 1 | 1 | 22.3 | 7▼64.7% | 66▲3% |
| L. KrobotCentre-forward | Bohemians 1905 | 🇨🇿Czechia | 25 | 18 | 1 | 1 | 8.9 | 5 | 2 |
| L. KromahWinger | Sparta Rotterdam | 🇳🇱Netherlands | 23 | 26 | 1 | 1 | 23.5 | 8▼33.3%↩ | 51▲2.4%↩ |
| L. KrstoviÄCentral midfielder | Napredak | 🇷🇸Serbia | 20 | 2 | 0 | 0 | 4.5 | 0 | 33 |
| L. KruspzkyCentre-back | Chaco For Ever | 🇦🇷Argentina | 34 | 0 | 0 | 0 | 0.3 | 0▼100%↩ | 5▼81.5%↩ |
| L. KuavitaCentral midfielder | SK Beveren | 🇧🇪Belgium | 22 | 13 | 0 | 0 | 14.5 | 2▼89.5%↩ | 48▼16.7%↩ |
| L. KüblerCentre-back | SC Freiburg | 🇩🇪Germany | 34 | 5 | 0 | 0 | 2.2 | 27±0% | 27▲15.2% |
| L. KubrFull-back | Hradec Králové | 🇨🇿Czechia | 22 | 8 | 0 | 1 | 8.2 | 0 | 2▼95%↩ |
| L. KukićGoalkeeper | FC Botosani | 🇭🇷Croatia | 30 | 9 | 0 | 0 | 0.9 | 8 | 16 |
| L. KulenovićWinger | Gyori ETO FC | 🇨🇦Canada | 27 | 2 | 0 | 0 | 4.5 | 29±0% | 57▲10.1%↩ |
| L. KunzeCentral midfielder | Arminia Bielefeld | 🇩🇪Germany | 28 | 2 | 0 | 0 | 7.5 | 0▼98.8% | 32▼13.9% |
| L. LabanCentral midfielder | Napredak | 🇷🇸Serbia | 22 | 8 | 0 | 0 | 5 | 2 | 33 |
| L. LaborieCentral midfielder | Colon Santa Fe | 🇦🇷Argentina | 25 | 0 | 0 | 0 | 5.4 | 0 | 32 |
| L. LacroixCentre-back | Dijon | 🇫🇷France | 23 | 9 | 0 | 0 | 21.3 | 15▲286.8%↩ | 57▲21.8%↩ |
| L. LakayCentre-back | Siwelele | 🇿🇦South Africa | 35 | 10 | 0 | 0 | 0.1 | 6 | 0 |
| Ł. ŁakomyCentral midfielder | OH Leuven | 🇵🇱Poland | 25 | 6 | 0 | 0 | 13.3 | 34±0% | 53▼5% |
| L. LamellaCentre-back | Gimnasia L.P. | 🏳️ | 16 | 1 | 0 | 0 | 7.5 | 0 | 44 |
| L. LamprouCentral midfielder | Volos NFC | 🇬🇷Greece | 28 | 7 | 0 | 0 | 2.3 | 39±0% | 32±0% |
| L. LandázuriCentral midfielder | Atletico Nacional | 🇨🇴Colombia | 20 | 4 | 0 | 0 | 1.5 | 0 | 24 |
| L. LandrielCentre-forward | Deportivo Maipu | 🇦🇷Argentina | 21 | 0 | 0 | 0 | 5.3 | 0 | 34 |
| L. LandrielCentral midfielder | Defensores De Belgrano | 🇦🇷Argentina | 30 | 2 | 0 | 0 | 1.6 | 0▼50%↩ | 18▼8.5%↩ |
| L. LangeveldtGoalkeeper | Stellenbosch | 🇿🇦South Africa | 40 | 1 | 0 | 0 | 0 | 0 | 0 |
| L. LanghansCentre-forward | FC Schweinfurt 05 | 🇩🇪Germany | 28 | 0 | 0 | 0 | 4.6 | 0 | 24 |
| L. LangoniWinger | New England Revolution | 🇦🇷Argentina | 24 | 21 | 3 | 6 | 7.9 | 31▲40.2% | 42▼3.2% |
| L. LangrekkenCentre-back | Kongsvinger | 🇳🇴Norway | 27 | 8 | 0 | 0 | 2.7 | 6▼6.3% | 24▼26.7% |
| L. LapoussinCentre-forward | Union St. Gilloise | 🇲🇬Madagascar | 30 | 0 | 0 | 0 | 3.4 | 0▼100% | 21▼46.3% |
| L. LarssonCentre-forward | Vasteras SK FK | 🇸🇪Sweden | 22 | 0 | 0 | 0 | 3.6 | 0 | 29 |
| L. LasoCentre-back | Getafe | 🏳️ | 22 | 3 | 0 | 0 | 41.6 | 1 | 68 |
| L. LauberbachWinger | Venezia | 🇩🇪Germany | 28 | 4 | 0 | 0 | 14.7 | 4▼80.7%↩ | 38▲2.7%↩ |
| L. LavagninoGoalkeeper | Valladolid | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 20.9 | 0 | 43 |