Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. November 15, 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	220-230	4-10	20-30	80-90	80-90	11-20	4-10	4-10
Arable land	82.3	29.9	34.2	68.9	123.6	182.0	245.1	267.6
Livestock Units	66.7	6.7	20.9	50.8	103.2	189.3	254.2	342.9
Entrepreneurial Profit	-46 300	-41 400	-40 600	-42 500	-49 900	-77 000	-63 300	-155 600
+ Wages Claim	64 900	39 900	49 300	66 200	70 100	80 000	125 200	96 800
+ Interest Claim	18 600	5 320	6 130	14 000	30 400	47 300	58 500	108 500
Farm Net Income	37 200	3 820	14 800	37 700	50 400	50 300	120 400	49 600
Profitability Ratio	0.45	0.08	0.27	0.47	0.50	0.40	0.66	0.24
Return on hour of family work	7.1	1.4	4.3	7.5	8.0	6.3	10.5	3.9
Return on equity %	1.7	0.4	0.8	1.7	2.1	2.1	2.9	0.7
Farm Net Income	37 200	3 820	14 800	37 700	50 400	50 300	120 400	49 600
- Interest Claim	-18 500	-5 320	-6 130	-13 900	-30 300	-47 300	-58 400	-108 400
=Earnings	18 600	-1 500	8 670	23 700	20 100	2 980	61 900	-58 800
Hours of family work	4 050	2 490	3 080	4 140	4 370	5 000	7 820	6 040
=Hourly earnings	4.6	-0.6	2.8	5.7	4.6	0.6	7.9	-9.7
Equity	476 000	161 200	230 300	378 000	727 200	982 300	1 535 000	2 076 000
Total assets	767 100	178 600	242 400	540 500	1 264 000	2 188 000	3 059 000	3 978 000
Equity ratio	62.1	90.3	95.0	69.9	57.5	44.9	50.2	52.2
Net Result	-21 400	-35 500	-33 900	-24 700	-8 250	-8 110	25 800	-1 340
Total assets	757 000	186 500	245 400	540 300	1 242 000	2 073 000	2 983 000	4 079 000
Return on assets %	-2.8	-19.1	-13.8	-4.6	-0.7	-0.4	0.9	-0.0
Standard Output. euro per farm	224 300	34 700	74 200	171 400	347 300	609 200	847 100	1 175 000
Farm Net Income per FWU	21 400	3 060	10 800	21 300	27 200	23 700	43 800	18 400