| S. LebouathFull-back | Valenciennes | 🇫🇷France | 24 | 9 | 0 | 0 | 7.6 | 8 | 50 |
| S. Leach HolmCentral midfielder | Fredrikstad | 🇸🇪Sweden | 29 | 19 | 1 | 3 | 4.5 | 25▲2.9%↩ | 29▲20.7%↩ |
| S. LawalWinger | Plzen | 🏳️ | 22 | 7 | 2 | 0 | 8.9 | 4 | 2 |
| S. LawalCentre-forward | Plzen | 🇳🇬Nigeria | 23 | 0 | 0 | 0 | 8 | 0 | 29 |
| S. LawalCentral midfielder | Istra 1961 | 🇳🇬Nigeria | 22 | 0 | 0 | 0 | 4 | 1 | 31 |
| S. LavrinčíkDefensive midfielder | Ružomberok | 🇸🇰Slovakia | 25 | 9 | 0 | 0 | 4.3 | 1 | 1 |
| S. LaveryWinger | Cambridge United | 🇬🇧Northern Ireland | 27 | 9 | 1 | 1 | 7.5 | 15±0% | 25±0% |
| S. LavelleCentre-back | Grimsby | 🏴Scotland | 30 | 6 | 0 | 0 | 1.2 | 13▼48.6%↩ | 17▼38.1%↩ |
| S. LauperCentre-back | BSC Young Boys | 🇨🇭Switzerland | 30 | 33 | 1 | 3 | 5 | 28 | 29 |
| S. LarssonWinger | IFK Goteborg | 🇸🇪Sweden | 33 | 12 | 7 | 2 | 0.9 | 30▼1%↩ | 10▼34.6%↩ |
| S. LaquidaínCentre-back | Liverpool | 🇦🇷Argentina | 25 | 4 | 0 | 0 | 48.4 | 6▼66.7%↩ | 39▼17.9%↩ |
| S. LapinskiyCentre-forward | Nizhny Novgorod | 🇷🇺Russia | 21 | 0 | 0 | 0 | 1.5 | 0 | 23 |
| S. LangåsCentre-back | Derby | 🇳🇴Norway | 25 | 10 | 0 | 0 | 25.6 | 9▼60.8% | 63±0% |
| S. LandiCentre-forward | Chacarita Juniors | 🇦🇷Argentina | 22 | 0 | 0 | 0 | 5.4 | 0 | 33 |
| S. Lampinen-SkaugGoalkeeper | Stromsgodset | 🇳🇴Norway | 21 | 1 | 0 | 0 | 3.1 | 0 | 29 |
| S. LammersCentre-forward | PSV Eindhoven | 🇳🇱Netherlands | 29 | 2 | 0 | 0 | 7.9 | 38±0% | 45±0% |
| S. LammensGoalkeeper | Manchester United | 🇧🇪Belgium | 24 | 6 | 0 | 0 | 85.6 | 17±0% | 91±0% |
| S. LainerFull-back | Red Bull Salzburg | 🇦🇹Austria | 34 | 25 | 1 | 4 | 1.5 | 20▲39.2%↩ | 18▼40.3%↩ |
| S. LahssainiDefensive midfielder | Patro Eisden | 🇧🇪Belgium | 28 | 2 | 0 | 0 | 3 | 34±0% | 46▲5%↩ |
| S. LaghzaouiCentral midfielder | Fredrikstad | 🇳🇴Norway | 20 | 19 | 0 | 1 | 6.2 | 13 | 41▲44.4%↩ |
| S. LagerlundCentre-back | Orgryte IS | 🇸🇪Sweden | 24 | 16 | 1 | 0 | 4.1 | 18▲127.8%↩ | 32▲27.6%↩ |
| S. LaceyCentre-forward | Manchester United | 🏴England | 19 | 1 | 0 | 0 | 66.9 | 0 | 70▼5.6% |
| S. KwayibaCentre-back | Stellenbosch | 🇿🇦South Africa | 26 | 4 | 1 | 0 | 2.4 | 1 | 1 |
| S. KvileCentre-back | Fredrikstad | 🇳🇴Norway | 26 | 2 | 0 | 0 | 5.2 | 1▼77.6% | 29▼6.1% |
| S. Kvia-EgeskogAttacking midfielder | Viking | 🇳🇴Norway | 23 | 23 | 9 | 3 | 14.7 | 49▲108.5% | 50▲10.4% |
| S. KuzmićCentre-back | Lorient | 🇸🇮Slovenia | 22 | 6 | 0 | 0 | 24.5 | 27±0% | 47▲7.3%↩ |
| S. KutschkeCentre-forward | Dynamo Dresden | 🇩🇪Germany | 38 | 23 | 1 | 0 | 1 | 5▼74.9% | 5▼49% |
| S. KurtCentral midfielder | Kayserispor | 🇩🇪Germany | 31 | 10 | 0 | 1 | 2 | 16▼33.9%↩ | 21±0% |
| S. KurataCentral midfielder | Gamba Osaka | 🇯🇵Japan | 37 | 2 | 0 | 0 | 0.2 | 1▼95% | 7±0% |
| S. KunihiroCentre-back | Sagamihara | 🇯🇵Japan | 29 | 0 | 0 | 0 | 0.6 | 0 | 13 |
| S. KumbediFull-back | VfL Wolfsburg | 🇫🇷France | 21 | 4 | 0 | 0 | 19.8 | 16±0% | 77±0% |
| S. KulenovićCentre-forward | Torino | 🇭🇷Croatia | 26 | 4 | 2 | 0 | 38 | 4▼74.5%↩ | 56▲71.7%↩ |
| S. KuffourFull-back | Colchester | 🏳️ | 22 | 2 | 0 | 0 | 2.7 | 1▲62.5% | 27±0% |
| S. KudoCentre-back | Parceiro Nagano | 🇯🇵Japan | 24 | 0 | 0 | 0 | 2 | 0 | 21 |
| S. KučišAttacking midfielder | HNK Gorica | 🇭🇷Croatia | 19 | 13 | 0 | 0 | 3.4 | 0 | 31 |
| S. KubiszynCentral midfielder | Deportivo Moron | 🇦🇷Argentina | 24 | 13 | 0 | 0 | 6.5 | 0 | 38 |
| S. KryvtsovCentre-back | Inter Miami | 🇺🇦Ukraine | 35 | 0 | 0 | 0 | 0.3 | 0▼100% | 6▼69.8% |
| S. KrystinCentral midfielder | Ahrobiznes Volochysk | 🇺🇦Ukraine | 25 | 7 | 0 | 0 | 3 | 1▼93.7%↩ | 31▼6.6%↩ |
| S. KroonCentral midfielder | Ostersunds FK | 🇸🇪Sweden | 33 | 0 | 0 | 0 | 0.1 | 1 | 5▼61.4% |
| S. KristiansenCentre-back | Lillestrom | 🇳🇴Norway | 27 | 14 | 0 | 0 | 5.7 | 10▼74.9%↩ | 31▼19.9%↩ |
| S. KremersGoalkeeper | De Graafschap | 🇳🇱Netherlands | 22 | 1 | 0 | 0 | 12.1 | 0 | 46▲2.9%↩ |
| S. KrellGoalkeeper | Petrolul Ploiesti | 🇦🇹Austria | 34 | 12 | 0 | 0 | 0.4 | 6 | 7 |
| S. KrasniqiCentre-forward | Grasshoppers | 🏳️ | 20 | 24 | 1 | 2 | 6.6 | 9 | 40 |
| S. KrasniqiAttacking midfielder | Grasshoppers | 🏳️ | 20 | 24 | 1 | 2 | 6.7 | 9 | 41 |
| S. KozukiFull-back | Kochi United | 🇯🇵Japan | 26 | 22 | 2 | 3 | 3 | 21 | 25 |
| S. KozukiWinger | Shonan Bellmare | 🇯🇵Japan | 25 | 20 | 1 | 0 | 6.4 | 6▼69%↩ | 35▼17.2%↩ |
| S. KozlovskýFull-back | Slovan Bratislava | 🇸🇰Slovakia | 26 | 21 | 0 | 1 | 3.8 | 19▼17.9%↩ | 30▼19.4%↩ |
| S. KoyamaCentre-forward | Kamatamare Sanuki | 🇯🇵Japan | 23 | 0 | 0 | 0 | 1.9 | 0 | 22 |
| S. KowalczykDefensive midfielder | Houston Dynamo | 🇵🇱Poland | 28 | 29 | 1 | 1 | 3.5 | 19▼32.7% | 32▼25.9% |
| S. KovachevAttacking midfielder | Arda Kardzhali | 🇧🇬Bulgaria | 28 | 29 | 1 | 3 | 1.5 | 11 | 22▼4.3%↩ |
| S. KovačCentral midfielder | Baltika | 🇧🇦Bosnia and Herzegovina | 27 | 7 | 0 | 0 | 2.3 | 2▲100% | 21▲0.5% |
| S. KoumbassaCentre-back | Toulouse | 🇫🇷France | 19 | 5 | 0 | 0 | 31.2 | 5±0% | 71±0% |
| S. KottoCentre-back | Reims | 🇨🇲Cameroon | 23 | 9 | 1 | 0 | 23.3 | 28±0% | 59▲1.9% |
| S. KotakeCentral midfielder | Thespakusatsu Gunma | 🇯🇵Japan | 20 | 2 | 0 | 0 | 1.8 | 0 | 25 |
| S. KosovskyiCentral midfielder | Livyi Bereh | 🇺🇦Ukraine | 28 | 2 | 0 | 0 | 2 | 1▼85.1% | 18▼37.7% |
| S. KoshimichiCentral midfielder | Sanfrecce Hiroshima | 🇯🇵Japan | 22 | 4 | 0 | 0 | 11.9 | 1▼78.9% | 48±0% |
| S. KóšaFull-back | Zaragoza | 🇸🇰Slovakia | 23 | 11 | 0 | 0 | 12.8 | 7▲371.4% | 31▼41.7% |
| S. KoračCentre-back | Hellas Verona | 🇱🇺Luxembourg | 25 | 4 | 0 | 0 | 19.4 | 22▲9.6%↩ | 58±0% |
| S. KopásekAttacking midfielder | Lechia Gdansk | 🇸🇰Slovakia | 23 | 17 | 1 | 3 | 4.7 | 11 | 32 |
| S. KontourisDefensive midfielder | Panathinaikos | 🇬🇷Greece | 21 | 1 | 0 | 0 | 4.9 | 19±0% | 41▲1.5% |
| S. KonéDefensive midfielder | Manchester United | 🇲🇱Mali | 20 | 5 | 0 | 0 | 37.1 | 1 | 36 |
| S. KonéAttacking midfielder | Academico Viseu | 🇲🇱Mali | 24 | 18 | 1 | 0 | 20.7 | 3▼70.6% | 44▼9% |
| S. KoneDefensive midfielder | New York Red Bulls | 🏳️ | 19 | 4 | 0 | 0 | 5.5 | 2 | 37 |
| S. KonateWinger | RB Leipzig | 🏳️ | 16 | 2 | 0 | 0 | 25.7 | 0 | 68±0% |
| S. KolašinacCentre-back | Atalanta | 🇧🇦Bosnia and Herzegovina | 33 | 5 | 0 | 0 | 3.6 | 22±0% | 22±0% |
| S. KokubuCentral midfielder | Montedio Yamagata | 🇯🇵Japan | 32 | 12 | 3 | 0 | 2 | 18 | 17 |
| S. KoïtaCentre-forward | Gençlerbirliği S.K. | 🇲🇱Mali | 26 | 7 | 1 | 1 | 8.5 | 0▼100% | 32▼22.1% |
| S. KöhlerFull-back | Grasshoppers | 🇩🇪Germany | 29 | 13 | 0 | 0 | 3.7 | 10▼74.1%↩ | 23▼55.7%↩ |
| S. KogaCentral midfielder | Parceiro Nagano | 🇯🇵Japan | 28 | 19 | 1 | 1 | 2 | 31 | 20 |
| S. KofieCentral midfielder | Sanfrecce Hiroshima | 🇯🇵Japan | 20 | 6 | 0 | 0 | 8.3 | 0 | 36 |
| S. KodamaCentral midfielder | Tokushima Vortis | 🇯🇵Japan | 27 | 13 | 0 | 0 | 5.9 | 0 | 30 |
| S. KoboriCentre-forward | Tochigi SC | 🇯🇵Japan | 23 | 11 | 0 | 0 | 2.1 | 0 | 25 |
| S. KobediCentral midfielder | Siwelele | 🇿🇦South Africa | 30 | 0 | 0 | 0 | 0.3 | 0 | 1 |
| S. KobayashiCentral midfielder | Renofa Yamaguchi | 🇯🇵Japan | 32 | 13 | 1 | 0 | 0.3 | 6▼59%↩ | 12▼67.5%↩ |
| S. KobayashiWinger | Sanfrecce Hiroshima | 🇯🇵Japan | 18 | 3 | 0 | 1 | 10.4 | 4 | 46±0% |
| S. KneževićCentre-back | FC Luzern | 🇨🇭Switzerland | 30 | 24 | 0 | 0 | 3.3 | 18▲132.9%↩ | 27▼39.9%↩ |
| S. KlaiberCentre-back | VfL Bochum | 🇸🇷Suriname | 32 | 5 | 0 | 0 | 2.9 | 26±0% | 17▲6.3%↩ |
| S. KlaasAttacking midfielder | SC Paderborn 07 | 🇩🇪Germany | 28 | 26 | 5 | 3 | 22.5 | 26▲75.3% | 46▼10.1% |
| S. KılıçsoyCentre-forward | Beşiktaş | 🇹🇷Türkiye | 21 | 1 | 0 | 0 | 8.6 | 0▼100%↩ | 41▼44%↩ |
| S. KitanoAttacking midfielder | Red Bull Salzburg | 🇯🇵Japan | 22 | 25 | 6 | 4 | 9.2 | 30▲284.6%↩ | 48▼4.4%↩ |
| S. KitaharaCentral midfielder | Seattle Sounders | 🇺🇸USA | 23 | 0 | 0 | 0 | 6.4 | 0 | 33▼8.7% |
| S. KitagawaCentre-forward | Thespakusatsu Gunma | 🇯🇵Japan | 31 | 0 | 0 | 0 | 0.3 | 0 | 9 |
| S. KingueFull-back | Radomiak Radom | 🇨🇲Cameroon | 26 | 1 | 1 | 0 | 3.8 | 22▲17.6% | 34±0% |
| S. KingsleyCentre-back | Heart Of Midlothian | 🏴Scotland | 32 | 2 | 1 | 0 | 1.3 | 1▼94.5% | 14▼25.4% |
| S. KimuraCentre-back | KVC Westerlo | 🇯🇵Japan | 25 | 8 | 0 | 0 | 16.1 | 24±0% | 48▼6.3% |
| S. KilianekCentre-back | Radomiak Radom | 🇵🇱Poland | 20 | 0 | 0 | 0 | 3.7 | 0 | 31 |
| S. KilenCentral midfielder | Kristiansund BK | 🇳🇴Norway | 21 | 20 | 3 | 2 | 6.6 | 1▼95.8%↩ | 35±0% |
| S. KikuchiCentral midfielder | Ehime FC | 🇯🇵Japan | 35 | 0 | 0 | 0 | 0.1 | 0 | 5 |
| S. KikuchiCentre-back | Renofa Yamaguchi | 🇯🇵Japan | 23 | 22 | 0 | 0 | 2.6 | 18 | 27 |
| S. KieltCentre-forward | Guingamp | 🇫🇷France | 24 | 9 | 2 | 0 | 20.6 | 19±0% | 56±0% |
| S. KidoCentral midfielder | Consadole Sapporo | 🇯🇵Japan | 23 | 9 | 0 | 0 | 6.1 | 0 | 34 |
| S. KhvadagianiCentre-back | Maccabi Netanya | 🇬🇪Georgia | 23 | 5 | 0 | 0 | 6.3 | 2 | 34 |
| S. KhumaloCentre-back | Richards Bay | 🇿🇦South Africa | 22 | 0 | 0 | 1 | 1.3 | 11 | 2 |
| S. KhaouiCentre-forward | RED Star FC 93 | 🇹🇳Tunisia | 31 | 9 | 1 | 1 | 4.5 | 25▲2.9% | 30▲1% |
| S. KerstenFull-back | Heerenveen | 🇳🇱Netherlands | 28 | 9 | 0 | 1 | 19 | 23±0% | 51±0% |
| S. KerkCentre-forward | Zaglebie Lubin | 🇩🇪Germany | 32 | 9 | 0 | 0 | 0.7 | 0▼100%↩ | 20▲6.3%↩ |
| S. KerjotaWinger | Heart Of Midlothian | 🇦🇱Albania | 25 | 8 | 1 | 1 | 10 | 18▲346.3% | 45▲13.1% |
| S. KeoufGoalkeeper | Maccabi Haifa | 🇮🇱Israel | 25 | 5 | 0 | 0 | 5.8 | 2 | 32 |
| S. KendallAttacking midfielder | Gillingham | 🏴England | 18 | 8 | 2 | 0 | 2.6 | 6 | 32 |
| S. KellyCentral midfielder | Orange County SC | 🏴Scotland | 26 | 2 | 0 | 0 | 2.9 | 1▼96.8%↩ | 24▼50.1%↩ |