Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 19, 2026

Financial Ratios	2019
	Dairy Farms
	Average	25.000-50.000	50.000-100.000	100.000-250.000	250.000-500.000	500.000-750.000	750.000-1.000.000	1.000.000-1.500.000
Farms represented	5 700	120	1 130	2 820	1 250	270	90	30
Farms in sample	220<n<230	5<n<10	20<n<30	80<n<90	80<n<90	11<n<20	5<n<10	0<n<4
Arable land	82.3	29.9	34.2	68.9	123.6	182.0	245.1	.
Livestock Units	66.7	6.7	20.9	50.8	103.2	189.3	254.2	.
Entrepreneurial Profit	-46 300	-41 400	-40 600	-42 500	-49 900	-77 000	-63 300	.
+ Wages Claim	64 900	39 900	49 300	66 200	70 100	80 000	125 200	.
+ Interest Claim	18 600	5 320	6 130	14 000	30 400	47 300	58 500	.
Farm Net Income	37 200	3 820	14 800	37 700	50 400	50 300	120 400	.
Profitability Ratio	0.44	0.08	0.26	0.46	0.49	0.40	0.66	.
Return on hour of family work	7.0	1.4	4.2	7.4	7.9	6.3	10.5	.
Return on equity %	1.7	0.4	0.8	1.8	2.0	2.0	2.3	.
Farm Net Income	37 200	3 820	14 800	37 700	50 400	50 300	120 400	.
- Interest Claim	-18 500	-5 320	-6 130	-13 900	-30 300	-47 300	-58 400	.
=Earnings	18 600	-1 500	8 670	23 700	20 100	2 980	61 900	.
Hours of family work	4 050	2 490	3 080	4 140	4 370	5 000	7 820	.
=Hourly earnings	4.6	-0.6	2.8	5.7	4.6	0.6	7.9	.
Equity	476 000	161 200	230 300	378 000	727 200	982 300	1 535 000	.
Total assets	767 100	178 600	242 400	540 500	1 264 000	2 188 000	3 059 000	.
Equity ratio	62.1	90.3	95.0	69.9	57.5	44.9	50.2	.
Net Result	-21 400	-35 500	-33 900	-24 700	-8 250	-8 110	25 800	.
Total assets	757 000	186 500	245 400	540 300	1 242 000	2 073 000	2 983 000	.
Return on assets %	-2.8	-19.1	-13.8	-4.6	-0.7	-0.4	0.9	.
Standard Output. euro per farm	224 300	34 700	74 200	171 400	347 300	609 200	847 100	.
Farm Net Income per FWU	21 400	3 060	10 800	21 300	27 200	23 700	43 800	.