Cereal Farms

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

Financial Ratios	2022
	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	9 380	2 710	3 750	2 250	670	0
Farms in sample	120-130	11-20	40-50	30-40	11-20	0-4
Arable land	79.3	37.5	62.4	108.2	245.8	.
Livestock Units	0.0	0.0	0.0	0.0	0.0	.
Entrepreneurial Profit	10 300	950	5 090	14 900	62 300	.
+ Wages Claim	14 700	8 800	13 200	18 500	34 700	.
+ Interest Claim	15 200	8 360	12 500	20 600	40 100	.
Farm Net Income	40 300	18 100	30 800	53 900	137 200	.
Profitability Ratio	1.29	1.05	1.12	1.32	1.80	.
Return on hour of family work	20.8	17.0	18.0	21.3	29.1	.
Return on equity %	5.0	3.7	4.1	5.5	7.4	.
Farm Net Income	40 300	18 100	30 800	53 900	137 200	.
- Interest Claim	-15 200	-8 370	-12 400	-20 500	-40 100	.
=Earnings	25 100	9 750	18 300	33 300	97 000	.
Hours of family work	910	540	820	1 140	2 150	.
=Hourly earnings	27.4	17.8	22.3	29.0	45.0	.
Equity	445 700	246 800	398 200	554 000	1 151 000	.
Total assets	529 300	292 600	439 200	698 900	1 414 000	.
Equity ratio	84.2	84.3	90.7	79.3	81.4	.
Net Result	27 400	10 200	18 600	38 800	107 400	.
Total assets	509 300	284 700	425 800	676 500	1 316 000	.
Return on assets %	5.4	3.6	4.4	5.7	8.2	.
Standard Output. euro per farm	47 000	20 900	36 200	65 600	149 200	.
Farm Net Income per FWU	80 400	59 300	67 500	85 700	122 700	.