Cereal Farms

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

Financial Ratios	2020
	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	9 800	3 060	3 940	2 210	590	0
Farms in sample	120-130	20-30	40-50	30-40	11-20	0-4
Arable land	74.4	31.2	64.3	113.6	217.0	.
Livestock Units	0.1	0.0	0.2	0.0	0.2	.
Entrepreneurial Profit	-22 400	-15 300	-22 200	-27 200	-42 900	.
+ Wages Claim	15 100	9 100	13 500	21 300	33 900	.
+ Interest Claim	13 300	6 010	12 200	18 600	37 500	.
Farm Net Income	5 980	-270	3 690	12 700	28 500	.
Profitability Ratio	0.20	-0.02	0.14	0.31	0.39	.
Return on hour of family work	3.2	-0.3	2.2	4.9	6.2	.
Return on equity %	0.9	0.1	0.5	1.2	1.9	.
Farm Net Income	5 980	-270	3 690	12 700	28 500	.
- Interest Claim	-13 300	-6 010	-12 300	-18 600	-37 400	.
=Earnings	-7 270	-6 280	-8 510	-5 900	-9 020	.
Hours of family work	940	560	840	1 330	2 110	.
=Hourly earnings	-7.7	-11.0	-10.1	-4.4	-4.3	.
Equity	367 900	215 000	347 900	469 800	907 400	.
Total assets	457 600	230 700	404 700	682 800	1 131 000	.
Equity ratio	80.4	93.2	86.0	68.8	80.2	.
Net Result	-7 140	-8 940	-8 580	-3 690	-1 260	.
Total assets	454 000	230 300	403 000	677 500	1 105 000	.
Return on assets %	-1.6	-3.9	-2.1	-0.5	-0.1	.
Standard Output. euro per farm	45 400	19 400	38 100	69 700	136 100	.
Farm Net Income per FWU	11 700	-850	7 940	17 700	26 100	.