Cattle Farms

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

Financial Ratios	2020
	Cattle Farms
	Average	15.000-25.000	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
Farms represented	2 760	0	250	1 010	1 240	230	30	0
Farms in sample	80<n<90	0<n<4	5<n<10	11<n<20	40<n<50	11<n<20	0<n<4	0<n<4
Arable land	98.9	.	31.6	55.5	120.7	212.4	.	.
Livestock Units	78.6	.	19.0	41.6	88.1	222.5	.	.
Entrepreneurial Profit	-27 200	.	-25 900	-22 700	-28 700	-48 900	.	.
+ Wages Claim	38 700	.	25 000	32 700	42 800	56 900	.	.
+ Interest Claim	18 400	.	5 840	10 500	23 800	33 800	.	.
Farm Net Income	29 900	.	4 860	20 500	37 800	41 700	.	.
Profitability Ratio	0.51	.	0.14	0.47	0.56	0.45	.	.
Return on hour of family work	8.2	.	2.3	7.6	8.9	7.2	.	.
Return on equity %	2.1	.	1.0	1.5	2.4	1.9	.	.
Farm Net Income	29 900	.	4 860	20 500	37 800	41 700	.	.
- Interest Claim	-18 300	.	-5 840	-10 400	-23 700	-33 700	.	.
=Earnings	11 500	.	-970	10 000	14 000	7 950	.	.
Hours of family work	2 420	.	1 560	2 040	2 670	3 550	.	.
=Hourly earnings	4.8	.	-0.6	4.9	5.2	2.2	.	.
Equity	480 600	.	176 700	308 500	595 000	859 600	.	.
Total assets	770 300	.	206 800	453 800	914 200	1 825 000	.	.
Equity ratio	62.4	.	85.4	68.0	65.1	47.1	.	.
Net Result	-1 490	.	-19 300	-8 430	2 690	10 400	.	.
Total assets	753 300	.	210 300	444 600	902 900	1 724 000	.	.
Return on assets %	-0.2	.	-9.2	-1.9	0.3	0.6	.	.
Standard Output. euro per farm	140 400	.	37 400	73 100	158 700	393 100	.	.
Farm Net Income per FWU	26 000	.	5 730	19 900	30 800	28 000	.	.