Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 27, 2026
        Financial  Ratios               2023    
Cereals Oilseed and Protein Crops Farms
Average 15.000-25.000 25.000-50.000 50.000-100.000 100.000-250.000
Farms in sample 110-120 11-20 30-40 40-50 20-30
Arable land 109.6 36.2 65.0 116.8 234.1
Livestock Units 0.3 0.0 0.0 0.4 1.0
Entrepreneurial Profit -63 700 -25 800 -46 700 -65 600 -120 600
        + Wages Claim 18 900 8 780 13 200 22 000 31 400
        + Interest Claim 29 600 10 200 19 700 31 300 59 400
Farm Net Income -15 200 -6 830 -13 700 -12 300 -29 900
Profitability Ratio -0.29 -0.35 -0.38 -0.21 -0.32
        Return on hour of family work -4.9 -5.8 -6.4 -3.6 -5.3
        Return on equity % -1.7 -3.2 -2.4 -1.3 -1.5
Farm Net Income -15 200 -6 830 -13 700 -12 300 -29 900
        - Interest Claim -29 600 -10 200 -19 700 -31 300 -59 300
=Earnings -44 800 -17 000 -33 400 -43 700 -89 300
        Hours of family work 1 120 520 780 1 300 1 860
=Hourly earnings -39.8 -32.6 -42.5 -33.4 -47.8
Equity 550 100 226 000 378 000 556 000 1 105 000
        Total assets 665 700 260 200 430 800 715 900 1 313 000
Equity ratio 82.6 86.9 87.7 77.7 84.2
Net Result -29 800 -13 800 -25 100 -28 800 -52 600
        Total assets 679 300 264 100 441 100 727 600 1 344 000
Return on assets % -4.4 -5.3 -5.7 -4.0 -3.9
Standard Output. euro per farm 65 800 20 800 37 000 69 400 146 700
Farm Net Income per FWU -24 700 -23 400 -31 300 -17 100 -30 400