Financial Ratios

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 21, 2026
        Financial  Ratios               2015         2016         2017         2018         2019         2020         2021         2022         2023         2024    
Farms represented 25 100 24 700 24 200 25 600 27 700 27 200 26 700 25 900 24 800 23 500
Farms in sample 760<n<770 750<n<760 720<n<730 680<n<690 700<n<710 690<n<700 660<n<670 630<n<640 590<n<600 530<n<540
Arable land 72.0 73.6 74.8 77.8 74.5 77.6 79.4 81.9 86.6 89.5
Livestock Units 34.8 35.0 34.4 32.3 32.3 35.6 35.4 33.8 30.4 28.6
Entrepreneurial Profit -33 100 -36 700 -27 000 -28 000 -26 500 -22 300 -17 200 500 -42 900 -57 800
        + Wages Claim 35 800 35 400 33 800 34 900 32 600 32 300 31 500 31 700 32 200 32 100
        + Interest Claim 17 500 15 700 14 400 15 400 15 800 15 500 15 200 16 500 27 100 35 800
Farm Net Income 20 200 14 400 21 300 22 400 22 000 25 600 29 600 49 000 16 700 10 100
Profitability Ratio 0.37 0.27 0.42 0.43 0.44 0.51 0.61 0.98 0.27 0.14
        Return on hour of family work 5.7 4.3 6.6 6.8 7.0 8.2 9.8 15.7 4.4 2.4
        Return on equity % 1.8 1.1 1.7 1.7 1.9 2.3 2.3 3.7 1.6 1.0
Farm Net Income 20 200 14 400 21 300 22 400 22 000 25 600 29 600 49 000 16 700 10 100
        - Interest Claim -17 500 -15 700 -14 400 -15 400 -15 800 -15 500 -15 200 -16 600 -27 200 -35 700
=Earnings 2 720 -1 300 6 840 7 000 6 160 10 100 14 300 32 400 -10 400 -25 600
        Hours of family work 2 290 2 240 2 160 2 190 2 040 2 020 1 970 1 970 1 920 1 870
=Hourly earnings 1.2 -0.6 3.2 3.2 3.0 5.0 7.3 16.4 -5.4 -13.7
Equity 408 700 401 600 414 700 417 200 410 700 428 900 450 600 506 700 518 900 518 200
        Total assets 569 200 573 100 588 900 592 000 579 300 603 000 627 500 689 900 695 600 695 500
Equity ratio 71.8 70.1 70.4 70.5 70.9 71.1 71.8 73.4 74.6 74.5
Net Result -11 600 -16 800 -8 440 -8 130 -6 850 -2 880 2 080 21 200 -8 960 -13 000
        Total assets 562 700 571 800 580 600 585 900 569 000 593 800 611 700 662 900 695 900 696 000
Return on assets % -2.1 -2.9 -1.5 -1.4 -1.2 -0.5 0.3 3.2 -1.3 -1.9
Standard Output. euro per farm 114 600 115 100 113 600 111 600 128 600 136 600 135 500 135 800 139 100 135 100
Farm Net Income per FWU 18 700 13 600 21 000 21 700 22 900 27 000 31 900 52 500 18 100 11 300