Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 19, 2026
        Financial  Ratios               2024    
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 8 750 2 510 3 440 2 170 640
Farms in sample 100-110 11-20 30-40 30-40 11-20
Arable land 86.0 37.0 68.7 121.5 251.5
Livestock Units 0.0 0.0 0.0 0.0 0.0
Entrepreneurial Profit -50 500 -26 100 -43 400 -66 900 -129 600
        + Wages Claim 16 700 11 400 15 000 19 900 36 100
        + Interest Claim 30 900 14 800 27 100 40 100 84 100
Farm Net Income -2 890 50 -1 260 -6 960 -9 460
Profitability Ratio -0.06 0.00 -0.03 -0.11 -0.08
        Return on hour of family work -1.0 0.0 -0.5 -1.9 -1.3
        Return on equity % -0.6 -0.6 -0.4 -0.8 -0.6
Farm Net Income -2 890 50 -1 260 -6 960 -9 460
        - Interest Claim -30 900 -14 800 -27 100 -40 100 -84 000
=Earnings -33 800 -14 700 -28 300 -47 000 -93 500
        Hours of family work 970 660 870 1 150 2 100
=Hourly earnings -34.8 -22.3 -32.4 -40.8 -44.5
Equity 438 000 227 700 393 400 534 100 1 182 000
        Total assets 520 100 262 900 429 800 730 600 1 307 000
Equity ratio 84.2 86.6 91.5 73.1 90.4
Net Result -15 000 -9 080 -13 900 -16 800 -38 400
        Total assets 520 100 262 600 436 800 717 900 1 313 000
Return on assets % -2.9 -3.5 -3.2 -2.3 -2.9
Standard Output. euro per farm 49 200 21 200 38 900 70 100 144 400
Farm Net Income per FWU -5 420 150 -2 640 -11 000 -8 250