Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. April 9, 2026

Financial Ratios	2019
	Cereals Oilseed and Protein Crops Farms
	Average	15.000-25.000	25.000-50.000	50.000-100.000	100.000-250.000	250.000-500.000
Farms represented	9 770	3 130	4 160	1 910	560	0
Farms in sample	120-130	20-30	40-50	30-40	11-20	0-4
Arable land	70.5	32.6	61.7	109.0	212.2	.
Livestock Units	0.4	0.5	0.4	0.3	0.0	.
Entrepreneurial Profit	-22 900	-20 900	-26 000	-21 300	-15 900	.
+ Wages Claim	15 700	11 200	14 600	21 000	31 300	.
+ Interest Claim	13 900	7 040	13 500	20 400	32 600	.
Farm Net Income	6 640	-2 770	1 980	20 000	47 900	.
Profitability Ratio	0.22	-0.14	0.07	0.47	0.71	.
Return on hour of family work	3.4	-2.3	1.1	7.5	11.4	.
Return on equity %	1.0	-0.6	0.2	2.1	3.5	.
Farm Net Income	6 640	-2 770	1 980	20 000	47 900	.
- Interest Claim	-13 800	-7 050	-13 400	-20 300	-32 500	.
=Earnings	-7 230	-9 820	-11 400	-360	15 300	.
Hours of family work	980	690	900	1 300	1 950	.
=Hourly earnings	-7.4	-14.1	-12.6	-0.3	7.8	.
Equity	358 800	227 600	334 900	484 200	833 600	.
Total assets	446 100	244 200	407 000	651 000	1 147 000	.
Equity ratio	80.4	93.2	82.3	74.4	72.7	.
Net Result	-7 100	-13 300	-10 900	3 020	21 700	.
Total assets	441 200	245 700	407 200	646 100	1 069 000	.
Return on assets %	-1.6	-5.4	-2.7	0.5	2.0	.
Standard Output. euro per farm	42 700	19 700	37 100	66 000	131 900	.
Farm Net Income per FWU	12 400	-7 110	4 000	28 400	45 200	.