Dairy Farms

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

Financial Ratios	2020
	Dairy Farms
	Average	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	1.500.000-3.000.000
Farms represented	5 340	1 110	2 540	1 270	290	90	40	0
Farms in sample	200<n<210	11<n<20	70<n<80	80<n<90	11<n<20	5<n<10	5<n<10	0<n<4
Arable land	88.5	33.0	73.7	122.8	193.7	254.5	311.4	.
Livestock Units	68.4	19.1	50.0	101.2	180.4	254.7	333.5	.
Entrepreneurial Profit	-34 700	-38 100	-38 500	-27 200	-33 600	14 700	-8 330	.
Wages Claim	64 700	49 300	65 900	70 600	70 100	108 600	96 700	.
Interest Claim	17 800	5 040	13 300	27 000	44 200	57 100	81 600	.
Farm Net Income	47 700	16 200	40 700	70 400	80 600	180 400	169 900	.
Profitability Ratio	0.57	0.29	0.51	0.71	0.71	1.09	0.95	.
Farm Net Income	47 700	16 200	40 700	70 400	80 600	180 400	169 900	.
Interest Claim	-17 700	-5 040	-13 300	-26 900	-44 200	-57 100	-81 500	.
=Earnings	29 900	11 100	27 400	43 400	36 400	123 200	88 400	.
Hours of family work	4 040	3 080	4 120	4 410	4 370	6 780	6 040	.
Hourly earnings	7.4	3.6	6.6	9.8	8.3	18.2	14.6	.
Equity	508 700	217 100	391 000	714 400	1 287 000	1 416 000	1 916 000	.
Total assets	828 800	225 400	563 000	1 265 000	2 378 000	3 243 000	3 753 000	.
Equity ratio	61.4	96.3	69.4	56.5	54.1	43.7	51.0	.
Net Result	-10 300	-32 800	-21 200	11 500	27 700	108 100	106 200	.
Total assets	805 200	226 200	557 200	1 227 000	2 200 000	3 192 000	3 569 000	.
Return on assets %	-1.3	-14.5	-3.8	0.9	1.3	3.4	3.0	.