Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 27, 2026
        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 110-120 11-20 30-40 40-50 20-30
Arable land 84.0 37.6 64.8 118.6 254.2
Livestock Units 0.1 0.0 0.0 0.4 0.6
Entrepreneurial Profit -50 300 -26 400 -46 400 -66 300 -112 000
        + Wages Claim 15 500 8 230 13 400 21 800 35 000
        + Interest Claim 23 000 11 300 19 600 31 700 58 200
Farm Net Income -11 700 -6 830 -13 300 -12 800 -18 800
Profitability Ratio -0.29 -0.34 -0.37 -0.22 -0.20
        Return on hour of family work -4.8 -5.7 -6.3 -3.7 -3.3
        Return on equity % -1.8 -2.8 -2.3 -1.3 -1.0
Farm Net Income -11 700 -6 830 -13 300 -12 800 -18 800
        - Interest Claim -23 000 -11 300 -19 600 -31 600 -58 200
=Earnings -34 800 -18 100 -33 000 -44 500 -77 000
        Hours of family work 920 490 790 1 290 2 080
=Hourly earnings -37.7 -37.1 -41.4 -34.4 -37.0
Equity 432 900 252 100 379 000 548 100 1 046 000
        Total assets 517 000 282 800 429 800 717 500 1 243 000
Equity ratio 83.7 89.1 88.2 76.4 84.2
Net Result -24 100 -13 400 -25 000 -28 800 -45 000
        Total assets 527 800 287 100 439 400 729 800 1 280 000
Return on assets % -4.6 -4.7 -5.7 -4.0 -3.5
Standard Output. euro per farm 48 900 21 200 36 900 70 700 149 400
Farm Net Income per FWU -23 300 -24 900 -30 200 -18 000 -17 900