Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 19, 2026
        Financial  Ratios               2024    
Cattle Farms
Average 25.000-50.000 50.000-100.000 100.000-250.000 250.000-500.000 500.000-750.000
Farms represented 2 440 210 730 1 040 440 20
Farms in sample 70-80 0-4 11-20 30-40 11-20 0-4
Arable land 117.3 . 65.3 119.9 227.0 .
Livestock Units 80.4 . 34.2 76.2 185.6 .
Entrepreneurial Profit -58 200 . -47 500 -64 200 -71 200 .
        + Wages Claim 40 200 . 32 600 40 500 57 900 .
        + Interest Claim 41 500 . 24 800 41 900 79 300 .
Farm Net Income 23 400 . 9 890 18 200 65 800 .
Profitability Ratio 0.27 . 0.16 0.21 0.46 .
        Return on hour of family work 4.7 . 2.8 3.7 8.0 .
        Return on equity % 1.5 . 0.6 0.5 3.7 .
Farm Net Income 23 400 . 9 890 18 200 65 800 .
        - Interest Claim -41 400 . -24 800 -41 900 -79 200 .
=Earnings -18 000 . -14 900 -23 600 -13 400 .
        Hours of family work 2 330 . 1 890 2 350 3 360 .
=Hourly earnings -7.7 . -7.9 -10.1 -4.0 .
Equity 596 000 . 393 900 617 400 1 046 000 .
        Total assets 851 900 . 458 100 838 400 1 753 000 .
Equity ratio 70.0 . 86.0 73.6 59.7 .
Net Result -1 270 . -18 700 -9 830 52 000 .
        Total assets 863 300 . 455 900 852 700 1 782 000 .
Return on assets % -0.1 . -4.1 -1.2 2.9 .
Standard Output. euro per farm 154 600 . 75 400 155 100 312 500 .
Farm Net Income per FWU 20 800 . 10 100 16 000 45 100 .