Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. December 11, 2025
        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<n<190 11<n<20 60<n<70 60<n<70 20<n<30 5<n<10 5<n<10 0<n<4
Arable land 99.1 33.7 75.3 126.1 213.8 218.3 336.8 .
Livestock Units 77.7 19.4 51.0 100.5 187.3 264.7 358.9 .
Entrepreneurial Profit -4 730 -30 400 -18 800 14 800 22 700 66 900 211 500 .
        + Wages Claim 67 300 49 100 68 100 68 800 77 000 125 300 107 300 .
        + Interest Claim 21 500 4 470 15 200 28 200 51 700 62 400 90 600 .
Farm Net Income 84 100 23 100 64 400 111 800 151 400 254 600 409 400 .
Profitability Ratio 0.94 0.43 0.77 1.13 1.17 1.36 2.07 .
Farm Net Income 84 100 23 100 64 400 111 800 151 400 254 600 409 400 .
        - Interest Claim -21 500 -4 470 -15 200 -28 100 -51 600 -62 400 -90 500 .
=Earnings 62 600 18 600 49 200 83 600 99 700 192 200 318 800 .
        Hours of family work 4 170 3 040 4 220 4 270 4 770 7 770 6 660 .
=Hourly earnings 15.0 6.1 11.6 19.6 20.9 24.7 47.8 .
Equity 666 800 228 000 504 800 868 000 1 269 000 1 978 000 2 474 000 .
        Total assets 1 018 000 247 800 665 000 1 341 000 2 467 000 3 408 000 4 092 000 .
Equity ratio 65.5 92.0 75.9 64.7 51.4 58.0 60.5 .
Net Result 24 600 -25 400 230 53 700 100 000 155 100 331 400 .
        Total assets 976 300 239 600 637 600 1 289 000 2 365 000 3 265 000 3 857 000 .
Return on assets % 2.5 -10.6 0.0 4.2 4.2 4.7 8.6 .