Key figures by size of farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 12, 2026
        Financial  Ratios               2023    
Average 15.000-25.000 25.000-50.000 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 3.000.000-
Farms represented 36 300 4 870 6 310 4 530 5 810 2 160 570 340 160 60 0
Farms in sample 1100-1110 60-70 160-170 210-220 310-320 190-200 70-80 30-40 20-30 20-30 0-4
Arable land 86.2 37.4 61.7 98.6 109.5 127.6 185.0 137.1 227.0 151.4 .
Livestock Units 29.8 0.0 1.8 9.4 37.9 124.6 156.9 131.1 377.6 159.4 .
Entrepreneurial Profit -43 300 -21 400 -41 700 -58 300 -63 300 -38 500 -40 800 62 400 -53 500 197 700 .
        + Wages Claim 31 800 7 310 14 900 30 600 49 400 64 300 72 900 67 800 92 100 83 300 .
        + Interest Claim 26 900 10 400 18 200 26 400 32 200 44 700 69 800 62 300 102 200 142 000 .
Farm Net Income 15 600 -3 460 -8 400 -1 320 18 300 70 800 101 900 195 400 140 700 423 000 .
Profitability Ratio 0.25 -0.19 -0.24 -0.02 0.21 0.63 0.69 1.31 0.69 1.84 .
        Return on hour of family work 4.1 -3.3 -4.1 -0.4 3.5 10.5 11.6 21.4 11.5 30.8 .
        Return on equity % 1.5 -1.7 -1.4 -0.3 1.0 3.4 4.2 8.8 4.3 10.2 .
Farm Net Income 15 600 -3 460 -8 400 -1 320 18 300 70 800 101 900 195 400 140 700 423 000 .
        - Interest Claim -27 000 -10 600 -18 200 -26 300 -32 600 -44 900 -69 800 -62 800 -102 100 -142 000 .
=Earnings -11 300 -13 800 -26 600 -27 600 -13 900 26 100 32 000 132 500 38 500 281 000 .
        Hours of family work 1 900 430 900 1 820 2 940 3 820 4 330 4 170 5 480 4 950 .
=Hourly earnings -5.8 -31.7 -29.6 -15.2 -4.2 7.2 7.4 31.7 7.0 56.7 .
Equity 515 400 225 300 343 200 487 800 612 000 895 100 1 259 000 1 269 000 1 930 000 2 685 000 .
        Total assets 689 700 245 100 395 100 612 200 805 800 1 297 000 2 148 000 2 568 000 3 143 000 5 304 000 .
Equity ratio 74.7 91.9 86.9 79.7 76.0 69.0 58.6 49.4 61.4 50.6 .
Net Result -9 750 -9 760 -21 400 -27 600 -22 900 23 400 58 200 158 200 93 900 428 200 .
        Total assets 690 300 248 600 403 100 615 000 811 900 1 281 000 2 126 000 2 453 000 3 126 000 5 234 000 .
Return on assets % -1.4 -3.9 -5.3 -4.5 -2.8 1.8 2.7 6.5 3.0 8.2 .
Standard Output. euro per farm 136 400 20 200 37 300 71 100 165 700 345 900 605 500 831 800 1 255 000 2 011 000 .
Farm Net Income per FWU 17 500 -14 500 -17 300 -1 440 14 300 42 400 56 200 105 900 59 800 247 200 .