Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 31, 2026

Financial Ratios	2019
	Cattle Farms
	Average	25.000-50.000	50.000-100.000	100.000-250.000	250.000-500.000	500.000-750.000
Farms represented	2 870	290	910	1 390	250	30
Farms in sample	80-90	5-10	20-30	40-50	11-20	0-4
Arable land	104.1	28.9	61.9	118.1	229.7	.
Livestock Units	77.3	19.9	40.4	85.6	196.0	.
Entrepreneurial Profit	-31 400	-20 400	-31 300	-28 000	-66 600	.
+ Wages Claim	40 800	26 200	33 500	43 100	69 200	.
+ Interest Claim	20 600	5 710	11 500	26 700	33 200	.
Farm Net Income	29 900	11 500	13 700	41 700	35 800	.
Profitability Ratio	0.48	0.34	0.30	0.59	0.34	.
Return on hour of family work	7.7	5.5	4.8	9.4	5.5	.
Return on equity %	1.8	1.2	0.5	2.3	1.6	.
Farm Net Income	29 900	11 500	13 700	41 700	35 800	.
- Interest Claim	-20 600	-5 720	-11 500	-26 600	-33 200	.
=Earnings	9 280	5 750	2 160	15 000	2 580	.
Hours of family work	2 540	1 630	2 090	2 690	4 320	.
=Hourly earnings	3.6	3.5	1.0	5.6	0.6	.
Equity	521 400	163 000	341 200	661 700	735 700	.
Total assets	803 700	188 700	491 700	966 200	1 567 000	.
Equity ratio	64.9	86.4	69.4	68.5	46.9	.
Net Result	-3 330	-13 800	-14 700	5 750	-10 000	.
Total assets	781 100	194 500	495 500	929 300	1 503 000	.
Return on assets %	-0.4	-7.1	-3.0	0.6	-0.7	.
Standard Output. euro per farm	146 700	38 100	75 900	158 800	397 500	.
Farm Net Income per FWU	24 200	13 000	12 600	32 500	19 600	.