Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 23, 2026

Financial Ratios	2022
	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	2 630	360	720	1 230	300	20
Farms in sample	80-90	5-10	11-20	40-50	11-20	0-4
Arable land	99.6	26.0	53.7	114.5	222.0	.
Livestock Units	79.6	18.6	42.2	84.9	208.2	.
Entrepreneurial Profit	1 700	-23 300	-25 700	13 100	49 300	.
+ Wages Claim	40 900	28 800	34 400	42 400	63 400	.
+ Interest Claim	17 800	4 220	10 200	20 400	39 800	.
Farm Net Income	60 400	9 720	18 800	75 900	152 500	.
Profitability Ratio	1.01	0.29	0.42	1.18	1.44	.
Return on hour of family work	16.2	4.6	6.7	19.1	22.8	.
Return on equity %	3.8	0.8	1.2	4.4	6.0	.
Farm Net Income	60 400	9 720	18 800	75 900	152 500	.
- Interest Claim	-17 800	-4 230	-10 100	-20 300	-39 800	.
=Earnings	42 600	5 490	8 580	55 500	112 700	.
Hours of family work	2 540	1 780	2 130	2 630	4 020	.
=Hourly earnings	16.7	3.1	4.0	21.1	28.0	.
Equity	547 900	168 600	383 400	617 500	1 057 000	.
Total assets	788 100	191 700	467 100	861 200	1 846 000	.
Equity ratio	69.5	88.0	82.1	71.7	57.3	.
Net Result	26 800	-18 000	-12 800	41 300	110 400	.
Total assets	759 200	186 400	456 700	830 200	1 770 000	.
Return on assets %	3.5	-9.7	-2.8	5.0	6.2	.
Standard Output. euro per farm	144 400	36 900	72 000	165 200	332 200	.
Farm Net Income per FWU	49 000	10 000	16 900	60 000	90 000	.