Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 23, 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 99.2 33.7 75.4 125.9 215.2 216.7 336.8 .
Livestock Units 77.6 19.4 50.9 100.4 187.3 264.7 358.9 .
Entrepreneurial Profit -4 840 -30 400 -18 900 14 900 21 000 67 200 211 500 .
        + Wages Claim 67 300 49 100 68 000 68 800 76 700 126 800 107 300 .
        + Interest Claim 21 600 4 480 15 200 28 200 52 500 62 200 90 600 .
Farm Net Income 84 100 23 100 64 400 112 000 150 200 256 200 409 400 .
Profitability Ratio 0.93 0.43 0.77 1.13 1.15 1.36 2.07 .
        Return on hour of family work 15.0 6.8 12.3 18.2 18.6 21.8 33.3 .
        Return on equity % 3.4 0.8 2.4 4.5 5.2 4.7 8.2 .
Farm Net Income 84 100 23 100 64 400 112 000 150 200 256 200 409 400 .
        - Interest Claim -21 600 -4 480 -15 200 -28 100 -52 400 -62 100 -90 500 .
=Earnings 62 500 18 600 49 100 83 800 97 800 194 000 318 800 .
        Hours of family work 4 170 3 040 4 220 4 270 4 760 7 870 6 660 .
=Hourly earnings 14.9 6.1 11.6 19.6 20.5 24.6 47.8 .
Equity 668 800 228 300 505 700 866 900 1 290 000 1 991 000 2 474 000 .
        Total assets 1 019 000 248 100 665 200 1 340 000 2 484 000 3 409 000 4 092 000 .
Equity ratio 65.7 92.0 76.0 64.7 51.9 58.4 60.5 .
Net Result 24 500 -25 500 190 53 800 99 100 155 000 331 400 .
        Total assets 977 200 239 900 637 600 1 289 000 2 381 000 3 266 000 3 857 000 .
Return on assets % 2.5 -10.6 0.0 4.2 4.2 4.7 8.6 .
Standard Output. euro per farm 265 100 72 500 177 300 344 200 618 800 852 700 1 170 000 .
Farm Net Income per FWU 48 300 18 000 36 800 60 800 79 300 83 300 161 100 .