Cattle Farms

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

Financial Ratios	2021
	Cattle Farms
	Average	25.000-50.000	50.000-100.000	100.000-250.000	250.000-500.000	500.000-750.000
Farms represented	2 720	430	740	1 340	170	40
Farms in sample	90<n<100	5<n<10	20<n<30	40<n<50	11<n<20	0<n<4
Arable land	102.2	28.1	59.6	127.1	228.0	.
Livestock Units	76.9	15.9	44.9	87.3	212.7	.
Entrepreneurial Profit	-31 300	-27 000	-31 000	-34 200	-7 740	.
+ Wages Claim	40 800	26 900	34 700	46 400	54 100	.
+ Interest Claim	17 600	4 420	10 700	21 800	41 800	.
Farm Net Income	27 000	4 260	14 400	34 000	88 200	.
Profitability Ratio	0.45	0.13	0.32	0.48	0.90	.
Return on hour of family work	7.2	2.1	5.0	7.7	14.5	.
Return on equity %	1.7	1.0	1.3	1.7	3.8	.
Farm Net Income	27 000	4 260	14 400	34 000	88 200	.
- Interest Claim	-17 500	-4 420	-10 700	-21 800	-41 800	.
=Earnings	9 410	-150	3 610	12 100	46 400	.
Hours of family work	2 550	1 670	2 160	2 890	3 380	.
=Hourly earnings	3.7	-0.1	1.7	4.2	13.7	.
Equity	497 000	148 500	340 800	608 800	1 078 000	.
Total assets	763 100	169 600	490 600	916 900	1 805 000	.
Equity ratio	65.1	87.6	69.5	66.4	59.8	.
Net Result	-6 160	-21 900	-16 300	-3 060	54 900	.
Total assets	746 000	165 200	482 400	894 900	1 768 000	.
Return on assets %	-0.8	-13.3	-3.4	-0.3	3.1	.
Standard Output. euro per farm	143 200	36 800	78 500	170 800	359 900	.
Farm Net Income per FWU	22 300	4 660	13 100	26 000	58 800	.