Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 14, 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 represented	2 600	480	650	1 110	340	20
Farms in sample	150-160	11-20	20-30	80-90	20-30	0-4
Arable land	103.8	24.5	61.1	119.6	231.4	.
Livestock Units	75.4	18.0	39.2	80.2	197.9	.
Entrepreneurial Profit	-35 400	-42 200	-42 700	-33 300	-16 900	.
+ Wages Claim	42 000	27 000	39 500	42 900	64 000	.
+ Interest Claim	28 900	10 600	15 900	32 500	64 200	.
Farm Net Income	35 400	-4 740	12 700	42 100	111 200	.
Profitability Ratio	0.49	-0.12	0.23	0.54	0.86	.
Return on hour of family work	8.2	-2.0	3.8	9.1	14.4	.
Return on equity %	3.0	-0.4	1.3	3.2	5.3	.
Farm Net Income	35 400	-4 740	12 700	42 100	111 200	.
- Interest Claim	-28 800	-10 500	-15 900	-32 500	-64 100	.
=Earnings	6 520	-15 300	-3 230	9 550	47 000	.
Hours of family work	2 490	1 600	2 350	2 550	3 800	.
=Hourly earnings	2.6	-9.5	-1.4	3.7	12.3	.
Equity	563 600	246 700	339 100	643 500	1 128 000	.
Total assets	799 800	286 500	426 100	890 900	1 821 000	.
Equity ratio	70.5	86.1	79.6	72.2	62.0	.
Net Result	5 350	-28 300	-23 700	11 600	83 000	.
Total assets	787 900	282 800	420 400	881 100	1 780 000	.
Return on assets %	0.7	-10.0	-5.6	1.3	4.7	.
Standard Output. euro per farm	142 000	39 300	74 600	158 600	332 300	.
Farm Net Income per FWU	29 300	-5 320	10 800	34 500	67 500	.