Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. November 1, 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	210-220	30-40	70-80	70-80	30-40
Arable land	83.5	37.3	65.0	118.2	248.9
Livestock Units	0.1	0.0	0.0	0.3	0.7
Entrepreneurial Profit	-49 400	-26 000	-45 300	-65 000	-111 100
+ Wages Claim	15 300	8 200	13 200	20 900	35 300
+ Interest Claim	23 100	11 700	19 800	31 500	57 700
Farm Net Income	-11 000	-6 120	-12 200	-12 600	-18 100
Profitability Ratio	-0.27	-0.30	-0.34	-0.22	-0.19
Return on hour of family work	-4.5	-5.0	-5.7	-3.8	-3.2
Return on equity %	-1.7	-2.6	-2.1	-1.4	-0.9
Farm Net Income	-11 000	-6 120	-12 200	-12 600	-18 100
- Interest Claim	-23 000	-11 700	-19 700	-31 400	-57 600
=Earnings	-34 100	-17 800	-32 000	-44 100	-75 800
Hours of family work	900	480	780	1 240	2 100
=Hourly earnings	-37.5	-36.5	-40.6	-35.5	-36.1
Equity	437 300	262 200	384 000	544 600	1 050 000
Total assets	518 400	290 800	430 000	716 900	1 232 000
Equity ratio	84.4	90.1	89.3	76.0	85.2
Net Result	-23 200	-12 800	-23 900	-27 700	-45 700
Total assets	528 800	294 800	439 500	728 300	1 268 000
Return on assets %	-4.4	-4.3	-5.4	-3.8	-3.6
Standard Output. euro per farm	48 500	21 300	36 900	70 400	145 800
Farm Net Income per FWU	-22 200	-22 400	-28 000	-18 400	-17 100