Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 29, 2026

Financial Ratios	2023
	Cattle Farms
	Average	25.000-50.000	50.000-100.000	100.000-250.000	250.000-500.000	500.000-750.000
Farms in sample	80-90	5-10	11-20	40-50	11-20	0-4
Arable land	129.7	18.7	59.1	124.8	244.6	.
Livestock Units	93.6	18.8	39.3	81.7	193.9	.
Entrepreneurial Profit	-32 900	-49 100	-38 000	-32 400	-15 000	.
+ Wages Claim	44 000	27 200	36 800	44 000	58 800	.
+ Interest Claim	36 200	11 400	17 800	33 900	66 800	.
Farm Net Income	47 200	-10 500	16 500	45 400	110 600	.
Profitability Ratio	0.57	-0.26	0.30	0.57	0.85	.
Return on hour of family work	9.6	-4.3	5.0	9.5	14.3	.
Return on equity %	3.4	-1.3	1.6	3.4	5.2	.
Farm Net Income	47 200	-10 500	16 500	45 400	110 600	.
- Interest Claim	-36 100	-11 300	-17 700	-33 800	-66 700	.
=Earnings	11 000	-21 900	-1 240	11 500	43 800	.
Hours of family work	2 610	1 620	2 190	2 610	3 500	.
=Hourly earnings	4.2	-13.5	-0.6	4.4	12.5	.
Equity	698 500	256 000	390 600	670 800	1 212 000	.
Total assets	1 002 000	312 500	455 300	915 100	1 897 000	.
Equity ratio	69.7	81.9	85.8	73.3	63.9	.
Net Result	18 400	-33 000	-17 800	13 800	84 800	.
Total assets	990 400	306 100	449 700	908 500	1 863 000	.
Return on assets %	1.9	-10.8	-4.0	1.5	4.5	.
Standard Output. euro per farm	177 300	39 000	74 200	160 400	335 800	.
Farm Net Income per FWU	38 000	-11 700	15 100	36 300	73 300	.