Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. November 21, 2025
        Financial  Ratios               2023    
Dairy Farms
Average 25.000-50.000 50.000-100.000 100.000-250.000 250.000-500.000 500.000-750.000 750.000-1.000.000 1.000.000-1.500.000 1.500.000-3.000.000
Farms represented 4 200 30 390 2 080 1 150 350 110 60 10
Farms in sample 170<n<180 0<n<4 11<n<20 50<n<60 60<n<70 20<n<30 5<n<10 5<n<10 0<n<4
Arable land 114.0 . 45.6 81.3 131.9 221.2 241.9 450.3 .
Livestock Units 83.8 . 20.9 50.7 100.0 184.5 270.2 360.9 .
Entrepreneurial Profit -45 000 . -58 800 -51 200 -41 600 -29 400 49 500 -51 400 .
        + Wages Claim 73 200 . 61 900 69 900 74 900 87 500 106 600 116 800 .
        + Interest Claim 39 100 . 10 900 26 800 45 400 80 900 96 800 177 500 .
Farm Net Income 67 600 . 13 900 45 500 79 700 139 000 252 800 242 900 .
Profitability Ratio 0.59 . 0.18 0.47 0.65 0.82 1.24 0.83 .
Farm Net Income 67 600 . 13 900 45 500 79 700 139 000 252 800 242 900 .
        - Interest Claim -39 100 . -10 800 -26 800 -45 500 -80 900 -96 700 -177 500 .
=Earnings 28 500 . 3 030 18 700 34 300 58 100 156 100 65 400 .
        Hours of family work 4 350 . 3 680 4 160 4 450 5 200 6 340 6 950 .
=Hourly earnings 6.5 . 0.8 4.5 7.7 11.1 24.6 9.4 .
Equity 752 300 . 296 400 524 700 905 200 1 402 000 1 786 000 2 958 000 .
        Total assets 1 121 000 . 329 000 680 600 1 337 000 2 525 000 3 188 000 4 828 000 .
Equity ratio 67.1 . 90.1 77.1 67.7 55.5 56.0 61.3 .
Net Result 7 920 . -47 200 -18 300 21 800 86 300 190 100 199 200 .
        Total assets 1 109 000 . 311 500 676 700 1 318 000 2 483 000 3 189 000 4 808 000 .
Return on assets % 0.7 . -15.2 -2.7 1.7 3.5 6.0 4.1 .