Income Statement by Production Type

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. April 9, 2026
Income  Statement 2022
Cattle Farms
Dairy Farms
No direct selling Direct selling No direct selling Direct selling
Farms in sample 80-90 0-4 170-180 11-20
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 . 708 000 596 100
        Variable Costs -174 200 . -286 300 -203 800
         Farm use -85 200 . -117 300 -88 200
         Wages Demand -41 800 . -70 000 -78 100
        Fixed Costs -60 700 . -88 400 -68 700
Operating margin 93 300 . 145 900 157 100
        Depreciation -53 600 . -95 100 -93 800
Gross return 39 700 . 50 700 63 200
         Interest Paid -7 090 . -10 000 -10 300
Net Result 32 600 . 40 700 52 800
         Interest demand -22 000 . -29 000 -29 200
Entrepreneurs profit 10 600 . 11 700 23 500