Income Statement by Production Type

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. November 23, 2025
Income  Statement 2022
Cattle Farms
Dairy Farms
No direct selling Direct selling No direct selling Direct selling
Farms in sample 80<n<90 0<n<4 170<n<180 11<n<20
Arable land 126,2 . 131,8 108,8
Livestock Units 92,5 . 105,7 90,7
Revenues 166 300 . 385 900 319 100
        Subsidies 168 200 . 157 500 138 900
Turnover 334 500 . 543 500 458 000
Gross return total 455 400 . 707 000 596 100
        Variable Costs -174 200 . -286 300 -203 800
        Farm use -85 200 . -117 000 -88 200
        Wages Demand -41 800 . -70 000 -78 100
        Fixed Costs -60 700 . -88 400 -68 700
Operating margin 93 300 . 145 100 157 100
        Depreciation -53 600 . -95 100 -93 800
Gross return 39 700 . 49 900 63 200
        Interest Paid -7 090 . -10 000 -10 300
Net Result 32 600 . 39 900 52 800
        Interest demand -22 000 . -28 900 -29 200
Entrepreneurs profit 10 600 . 10 900 23 500