Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 11, 2026

Financial Ratios	2021
	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	9 470	2 880	3 810	2 180	610	0
Farms in sample	120-130	20-30	40-50	30-40	11-20	0-4
Arable land	77.3	35.8	63.2	112.1	235.8	.
Livestock Units	0.0	0.0	0.0	0.0	0.0	.
Entrepreneurial Profit	-10 400	-11 700	-12 900	-6 020	-4 770	.
+ Wages Claim	14 500	8 060	13 300	19 100	35 800	.
+ Interest Claim	14 400	7 560	13 000	19 500	36 600	.
Farm Net Income	18 400	3 910	13 400	32 600	67 600	.
Profitability Ratio	0.61	0.24	0.48	0.82	0.90	.
Return on hour of family work	9.8	3.9	7.7	13.1	14.4	.
Return on equity %	2.5	0.5	1.8	3.6	4.1	.
Farm Net Income	18 400	3 910	13 400	32 600	67 600	.
- Interest Claim	-14 300	-7 560	-13 000	-19 500	-36 500	.
=Earnings	4 050	-3 650	410	13 100	31 000	.
Hours of family work	900	500	830	1 190	2 230	.
=Hourly earnings	4.5	-7.2	0.5	11.0	13.9	.
Equity	404 700	235 300	378 700	509 100	993 300	.
Total assets	496 200	268 700	434 400	695 000	1 240 000	.
Equity ratio	81.6	87.6	87.2	73.2	80.1	.
Net Result	5 880	-3 160	1 170	17 400	36 600	.
Total assets	489 300	269 200	427 600	685 800	1 204 000	.
Return on assets %	1.2	-1.2	0.3	2.5	3.0	.
Standard Output. euro per farm	46 100	20 100	37 700	67 900	142 800	.
Farm Net Income per FWU	37 200	14 000	29 000	50 000	59 100	.