Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 19, 2026
        Financial  Ratios               2024    
Dairy Farms
Average 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 3 850 560 1 630 1 110 340 120 70 10
Farms in sample 150-160 5-10 50-60 50-60 11-20 5-10 5-10 0-4
Arable land 117.0 42.5 82.8 127.1 230.0 252.6 470.4 .
Livestock Units 85.2 18.0 51.4 98.1 182.1 256.2 368.8 .
Entrepreneurial Profit -92 700 -77 200 -80 600 -100 000 -100 100 -134 800 -245 500 .
        + Wages Claim 70 900 44 800 71 600 73 500 87 300 91 400 113 400 .
        + Interest Claim 51 200 18 100 34 600 60 300 110 000 79 700 212 200 .
Farm Net Income 29 400 -14 300 25 500 33 700 97 100 36 200 80 000 .
Profitability Ratio 0.24 -0.21 0.24 0.25 0.48 0.21 0.25 .
        Return on hour of family work 4.1 -3.6 4.1 4.2 8.3 3.6 4.2 .
        Return on equity % 1.6 -1.7 1.6 1.5 3.7 1.2 1.0 .
Farm Net Income 29 400 -14 300 25 500 33 700 97 100 36 200 80 000 .
        - Interest Claim -51 200 -18 000 -34 600 -60 300 -109 900 -79 600 -212 100 .
=Earnings -21 800 -32 400 -9 100 -26 500 -12 800 -43 400 -132 100 .
        Hours of family work 4 120 2 600 4 160 4 270 5 080 5 310 6 590 .
=Hourly earnings -5.3 -12.4 -2.2 -6.2 -2.5 -8.2 -20.0 .
Equity 760 500 321 700 524 600 911 100 1 464 000 1 199 000 3 038 000 .
        Total assets 1 132 000 328 600 661 400 1 347 000 2 506 000 2 670 000 4 995 000 .
Equity ratio 67.2 97.9 79.3 67.6 58.4 44.9 60.8 .
Net Result -23 200 -57 800 -38 400 -18 200 55 100 21 900 49 200 .
        Total assets 1 132 000 349 300 665 800 1 327 000 2 513 000 2 720 000 4 920 000 .
Return on assets % -2.1 -16.6 -5.8 -1.4 2.2 0.8 1.0 .
Standard Output. euro per farm 294 500 72 900 183 600 337 200 610 400 835 400 1 273 000 .
Farm Net Income per FWU 16 500 -11 900 14 300 18 000 46 600 15 900 30 300 .