Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. April 13, 2026

Financial Ratios	2022
	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	4 560	810	2 050	1 200	350	110	40	10
Farms in sample	180-190	11-20	60-70	60-70	20-30	5-10	5-10	0-4
Arable land	99.8	33.7	75.4	125.9	215.2	244.1	327.2	.
Livestock Units	77.6	19.4	50.9	100.4	187.3	265.6	363.0	.
Entrepreneurial Profit	-4 640	-30 400	-18 900	14 900	21 000	69 800	227 000	.
+ Wages Claim	67 300	49 100	68 000	68 800	76 700	126 400	108 800	.
+ Interest Claim	21 700	4 480	15 200	28 200	52 500	65 700	91 300	.
Farm Net Income	84 400	23 100	64 400	112 000	150 200	262 000	427 100	.
Profitability Ratio	0.94	0.43	0.77	1.13	1.15	1.36	2.13	.
Return on hour of family work	15.1	6.8	12.3	18.2	18.6	21.9	34.4	.
Return on equity %	3.4	0.8	2.4	4.5	5.2	4.7	8.4	.
Farm Net Income	84 400	23 100	64 400	112 000	150 200	262 000	427 100	.
- Interest Claim	-21 600	-4 480	-15 200	-28 100	-52 400	-65 700	-91 300	.
=Earnings	62 700	18 600	49 100	83 800	97 800	196 200	335 800	.
Hours of family work	4 180	3 040	4 220	4 270	4 760	7 850	6 750	.
=Hourly earnings	15.0	6.1	11.6	19.6	20.5	25.0	49.7	.
Equity	671 800	228 300	505 700	866 900	1 290 000	2 104 000	2 499 000	.
Total assets	1 020 000	248 100	665 200	1 340 000	2 484 000	3 433 000	4 172 000	.
Equity ratio	65.9	92.0	76.0	64.7	51.9	61.3	59.9	.
Net Result	24 800	-25 500	190	53 800	99 100	158 500	350 500	.
Total assets	978 300	239 900	637 600	1 289 000	2 381 000	3 281 000	3 931 000	.
Return on assets %	2.5	-10.6	0.0	4.2	4.2	4.8	8.9	.
Standard Output. euro per farm	265 200	72 500	177 300	344 200	618 800	854 800	1 175 000	.
Farm Net Income per FWU	48 500	18 000	36 800	60 800	79 300	85 400	167 400	.