Dairy Farms

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

Financial Ratios	2021
	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	4 970	930	2 340	1 220	320	100	40	0
Farms in sample	190-200	11-20	70-80	70-80	11-20	5-10	5-10	0-4
Arable land	95.4	36.1	77.8	124.3	206.8	211.4	342.6	.
Livestock Units	73.1	20.4	50.7	99.3	187.6	256.4	346.8	.
Entrepreneurial Profit	-31 200	-37 700	-37 600	-26 000	-20 900	23 800	116 100	.
+ Wages Claim	65 600	48 400	66 000	70 300	71 900	128 300	96 200	.
+ Interest Claim	18 400	5 040	13 400	25 800	41 900	60 800	85 600	.
Farm Net Income	52 900	15 700	41 800	70 000	92 900	213 000	297 900	.
Profitability Ratio	0.62	0.29	0.52	0.72	0.81	1.13	1.64	.
Return on hour of family work	9.9	4.6	8.3	11.5	12.9	18.0	26.2	.
Return on equity %	2.2	0.6	1.7	2.7	3.5	3.6	6.4	.
Farm Net Income	52 900	15 700	41 800	70 000	92 900	213 000	297 900	.
- Interest Claim	-18 400	-5 050	-13 400	-25 700	-41 800	-60 800	-85 500	.
=Earnings	34 400	10 600	28 300	44 200	51 000	152 100	212 300	.
Hours of family work	4 100	3 020	4 120	4 390	4 490	8 010	6 010	.
=Hourly earnings	8.4	3.5	6.9	10.1	11.3	19.0	35.3	.
Equity	568 100	225 200	437 300	783 100	1 010 000	1 930 000	2 275 000	.
Total assets	900 600	234 300	607 800	1 283 000	2 279 000	3 261 000	3 865 000	.
Equity ratio	63.1	96.1	72.0	61.0	44.3	59.2	58.9	.
Net Result	-5 480	-32 400	-19 800	10 400	47 700	108 300	229 400	.
Total assets	876 000	233 700	591 600	1 248 000	2 194 000	3 160 000	3 761 000	.
Return on assets %	-0.6	-13.9	-3.4	0.8	2.2	3.4	6.1	.
Standard Output. euro per farm	248 900	74 000	177 900	338 300	602 200	826 900	1 162 000	.
Farm Net Income per FWU	30 700	12 100	24 200	37 200	50 400	69 300	124 200	.