Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. November 21, 2025
        Financial  Ratios               2023    
Cereals Oilseed and Protein Crops Farms
Average 15.000-25.000 25.000-50.000 50.000-100.000 100.000-250.000
Farms represented 9 270 2 660 3 720 2 190 700
Farms in sample 110<n<120 11<n<20 30<n<40 40<n<50 20<n<30
Arable land 83.7 37.7 64.6 118.8 250.0
Livestock Units 0.1 0.0 0.0 0.3 0.7
Entrepreneurial Profit -50 400 -26 500 -46 400 -66 200 -113 000
        + Wages Claim 15 400 8 130 13 400 21 800 34 100
        + Interest Claim 23 100 11 500 19 700 31 800 58 300
Farm Net Income -11 800 -6 870 -13 300 -12 700 -20 500
Profitability Ratio -0.29 -0.34 -0.37 -0.22 -0.22
Farm Net Income -11 800 -6 870 -13 300 -12 700 -20 500
        - Interest Claim -23 100 -11 500 -19 700 -31 700 -58 300
=Earnings -35 000 -18 300 -33 100 -44 400 -78 800
        Hours of family work 910 480 790 1 290 2 030
=Hourly earnings -38.1 -37.9 -41.6 -34.3 -38.8
Equity 435 000 256 700 380 200 546 600 1 055 000
        Total assets 519 200 286 100 431 000 716 800 1 255 000
Equity ratio 83.8 89.7 88.2 76.3 84.1
Net Result -24 100 -13 400 -24 900 -28 600 -45 900
        Total assets 529 900 290 500 440 800 729 000 1 290 000
Return on assets % -4.6 -4.6 -5.7 -3.9 -3.6