Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. December 11, 2025
        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<n<130 11<n<20 40<n<50 30<n<40 11<n<20 0<n<4
Arable land 79.4 37.7 62.3 108.6 245.1 .
Livestock Units 0.0 0.0 0.0 0.0 0.1 .
Entrepreneurial Profit 10 000 720 5 100 14 100 61 500 .
        + Wages Claim 14 600 8 840 13 100 18 400 33 500 .
        + Interest Claim 15 400 8 530 12 600 20 700 40 600 .
Farm Net Income 40 000 18 100 30 800 53 200 135 600 .
Profitability Ratio 1.28 1.04 1.12 1.30 1.80 .
Farm Net Income 40 000 18 100 30 800 53 200 135 600 .
        - Interest Claim -15 300 -8 530 -12 600 -20 700 -40 600 .
=Earnings 24 600 9 560 18 200 32 400 95 000 .
        Hours of family work 900 540 810 1 140 2 070 .
=Hourly earnings 27.2 17.4 22.3 28.4 45.7 .
Equity 448 300 250 100 400 100 552 800 1 168 000 .
        Total assets 533 100 295 500 441 700 699 700 1 439 000 .
Equity ratio 84.1 84.6 90.6 79.0 81.2 .
Net Result 27 300 10 100 18 700 38 100 107 300 .
        Total assets 513 500 287 700 428 400 677 600 1 345 000 .
Return on assets % 5.3 3.5 4.4 5.6 8.0 .