Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. April 20, 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	80-90	5-10	11-20	40-50	11-20	0-4
Arable land	104.2	24.3	60.9	120.9	230.8	.
Livestock Units	76.3	18.0	39.3	80.5	203.6	.
Entrepreneurial Profit	-34 900	-43 600	-42 500	-32 200	-15 400	.
+ Wages Claim	42 100	27 700	39 600	43 200	63 300	.
+ Interest Claim	29 000	10 600	15 900	32 700	64 200	.
Farm Net Income	36 100	-5 430	13 000	43 600	112 100	.
Profitability Ratio	0.50	-0.14	0.23	0.56	0.87	.
Return on hour of family work	8.3	-2.3	3.9	9.3	14.6	.
Return on equity %	3.0	-0.7	1.3	3.3	5.4	.
Farm Net Income	36 100	-5 430	13 000	43 600	112 100	.
- Interest Claim	-28 900	-10 500	-15 900	-32 700	-64 100	.
=Earnings	7 150	-16 000	-2 920	10 900	47 900	.
Hours of family work	2 500	1 640	2 350	2 560	3 770	.
=Hourly earnings	2.9	-9.7	-1.2	4.2	12.7	.
Equity	563 900	247 400	338 500	644 400	1 127 000	.
Total assets	804 600	285 900	425 600	897 000	1 840 000	.
Equity ratio	70.1	86.5	79.5	71.8	61.3	.
Net Result	5 990	-29 700	-23 500	13 100	84 600	.
Total assets	792 700	282 400	420 200	887 100	1 798 000	.
Return on assets %	0.8	-10.5	-5.6	1.5	4.7	.
Standard Output. euro per farm	142 900	39 000	74 600	159 400	336 600	.
Farm Net Income per FWU	29 900	-5 950	11 000	35 600	69 800	.