Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 23, 2026

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	400	2 080	1 150	350	110	60	10
Farms in sample	170-180	0-4	11-20	50-60	60-70	20-30	5-10	5-10	0-4
Arable land	114.1	.	45.6	81.4	131.8	221.9	239.9	455.5	.
Livestock Units	83.8	.	20.9	50.7	100.0	184.4	270.1	361.3	.
Entrepreneurial Profit	-45 200	.	-58 900	-51 200	-41 700	-30 100	49 300	-54 300	.
+ Wages Claim	73 300	.	61 900	70 000	74 900	87 400	108 600	116 800	.
+ Interest Claim	39 200	.	10 900	26 800	45 400	81 200	96 400	178 500	.
Farm Net Income	67 600	.	13 800	45 500	79 700	138 500	254 300	241 000	.
Profitability Ratio	0.59	.	0.18	0.47	0.65	0.81	1.24	0.82	.
Return on hour of family work	9.9	.	3.0	7.8	10.9	13.6	20.8	13.7	.
Return on equity %	3.2	.	0.4	2.4	3.5	5.0	7.5	4.8	.
Farm Net Income	67 600	.	13 800	45 500	79 700	138 500	254 300	241 000	.
- Interest Claim	-39 200	.	-10 800	-26 800	-45 500	-81 200	-96 300	-178 500	.
=Earnings	28 400	.	2 910	18 700	34 300	57 300	157 900	62 500	.
Hours of family work	4 360	.	3 680	4 160	4 450	5 200	6 460	6 950	.
=Hourly earnings	6.5	.	0.8	4.5	7.7	11.0	24.4	9.0	.
Equity	753 900	.	297 200	525 000	905 700	1 409 000	1 795 000	2 971 000	.
Total assets	1 123 000	.	329 800	680 700	1 338 000	2 529 000	3 187 000	4 862 000	.
Equity ratio	67.2	.	90.1	77.1	67.7	55.7	56.3	61.1	.
Net Result	7 790	.	-47 200	-18 300	21 700	85 900	189 400	197 800	.
Total assets	1 111 000	.	312 100	676 700	1 318 000	2 489 000	3 189 000	4 842 000	.
Return on assets %	0.7	.	-15.1	-2.7	1.6	3.5	5.9	4.1	.
Standard Output. euro per farm	289 600	.	81 900	180 600	345 700	613 600	866 600	1 248 000	.
Farm Net Income per FWU	36 700	.	9 340	25 300	41 900	68 600	98 200	88 100	.