Horticulture outdoor

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 7, 2025

Financial Ratios	Horticulture outdoor
Financial Ratios	Average	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024E	2025E
Farms represented	9 040	800	840	880	630	930	900	910	910	770	730	730
Farms in sample	160<n<170	11<n<20	11<n<20	11<n<20	5<n<10	11<n<20	11<n<20	11<n<20	11<n<20	11<n<20	11<n<20	11<n<20
Arable land	44.3	42.4	49.0	28.7	31.8	29.2	38.9	25.8	50.1	67.6	65.8	65.8
Livestock Units	0.2	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.6	0.7	0.7
Entrepreneurial Profit	-6 380	-12 200	-9 250	2 130	-25 800	-17 000	5 030	-26 500	-4 180	4 250	-13 800	27 900
+ Wages Claim	27 300	26 500	22 300	19 600	13 400	27 500	35 500	21 500	21 600	37 100	38 000	38 600
+ Interest Claim	19 400	9 550	11 500	10 200	11 500	14 800	25 000	8 720	11 100	39 300	38 800	38 800
Farm Net Income	40 600	23 800	24 500	32 000	-980	25 300	65 600	3 680	30 200	81 900	62 900	105 300
Profitability Ratio	0.62	0.54	0.59	0.80	-0.03	0.48	0.80	0.09	0.65	0.69	0.54	0.89
Return on hour of family work	10.1	8.5	9.3	12.5	-0.4	7.8	12.8	1.5	9.3	11.3	9.2	15.6
Return on equity %	5.7	4.2	4.6	4.9	-0.8	2.4	7.7	-0.2	4.1	7.9	6.1	9.7
Farm Net Income	40 600	23 800	24 500	32 000	-980	25 300	65 600	3 680	30 200	81 900	62 900	105 300
- Interest Claim	-19 400	-9 550	-11 400	-10 200	-11 400	-14 800	-24 900	-8 760	-11 400	-39 600	-38 800	-38 800
=Earnings	21 200	14 300	13 000	21 800	-12 400	10 400	40 600	-5 070	18 700	42 300	24 100	66 500
Hours of family work	1 680	1 690	1 400	1 240	830	1 710	2 220	1 340	1 420	2 260	2 200	2 200
=Hourly earnings	12.5	8.4	9.2	17.4	-14.9	6.1	18.3	-3.8	13.2	18.7	10.9	30.1
Equity	446 200	275 900	313 300	293 100	258 100	411 500	558 800	249 900	360 100	755 500	754 200	754 200
Total assets	582 100	331 200	363 000	387 500	377 700	572 200	709 800	399 400	503 200	953 000	945 700	945 700
Equity ratio	76.6	83.3	86.3	75.6	68.3	71.9	78.7	62.6	71.6	79.3	79.7	79.7
Net Result	17 200	-1 490	3 360	14 300	-11 600	1 060	33 600	-13 800	10 900	52 000	33 800	75 000
Total assets	565 600	326 600	354 800	381 600	376 300	511 200	680 500	391 000	490 100	939 000	932 700	932 700
Return on assets %	3.0	-0.5	0.9	3.8	-3.1	0.2	4.9	-3.5	2.2	5.5	3.6	8.0
Standard Output. euro per farm	301 000	287 100	220 200	166 800	158 600	232 200	325 500	235 100	292 500	479 100	478 000	478 000
Farm Net Income per FWU	51 000	26 700	32 300	48 400	-2 130	42 100	74 700	5 500	43 200	77 200	59 300	99 200
Farm Net Income per FWU	51 000	26 700	32 300	48 400	-2 130	42 100	74 700	5 500	43 200	77 200	59 300	99 200