Financial Ratios

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 27, 2025
        Financial  Ratios               2015         2016         2017         2018         2019         2020         2021         2022         2023         2024E         2025E    
Farms represented 25 100 24 700 24 200 25 600 27 700 27 200 26 700 25 900 24 800 23 900 23 900
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<600 580<n<590 580<n<590
Arable land 72.0 73.6 74.7 77.9 74.5 77.7 79.5 82.0 86.6 88.3 88.3
Livestock Units 34.6 34.8 34.1 32.2 32.2 35.4 35.4 33.9 30.2 30.5 30.5
Entrepreneurial Profit -33 000 -36 800 -27 000 -28 000 -26 400 -22 200 -17 200 330 -42 800 -39 400 -30 700
        + Wages Claim 35 700 35 400 33 800 34 900 32 500 32 300 31 500 31 700 32 200 32 800 33 300
        + Interest Claim 17 500 15 700 14 400 15 400 15 800 15 500 15 300 16 600 27 200 27 400 27 400
Farm Net Income 20 200 14 300 21 300 22 400 22 000 25 600 29 600 48 900 16 700 20 700 30 000
Profitability Ratio 0.37 0.27 0.42 0.43 0.44 0.51 0.61 0.97 0.27 0.33 0.47
        Return on hour of family work 5.7 4.3 6.6 6.8 7.0 8.2 9.8 15.6 4.4 5.6 8.2
        Return on equity % 1.8 1.1 1.7 1.7 1.9 2.3 2.3 3.7 1.7 2.0 2.9
Farm Net Income 20 200 14 300 21 300 22 400 22 000 25 600 29 600 48 900 16 700 20 700 30 000
        - Interest Claim -17 500 -15 700 -14 400 -15 400 -15 800 -15 500 -15 300 -16 600 -27 300 -27 400 -27 400
=Earnings 2 730 -1 450 6 880 6 950 6 120 10 000 14 300 32 200 -10 400 -6 700 2 610
        Hours of family work 2 280 2 240 2 150 2 180 2 030 2 010 1 960 1 970 1 920 1 900 1 900
=Hourly earnings 1.2 -0.6 3.2 3.2 3.0 5.0 7.2 16.3 -5.5 -3.5 1.4
Equity 407 500 400 500 413 300 417 000 410 300 429 200 451 400 508 100 520 000 524 600 524 600
        Total assets 566 600 571 400 586 600 591 400 579 000 603 000 628 700 692 600 696 900 704 300 704 300
Equity ratio 71.9 70.1 70.5 70.5 70.9 71.2 71.8 73.4 74.6 74.5 74.5
Net Result -11 600 -16 900 -8 420 -8 170 -6 770 -2 840 2 110 21 100 -8 840 -4 620 3 750
        Total assets 560 400 570 200 578 300 585 100 569 200 593 700 613 200 665 500 697 000 704 600 704 600
Return on assets % -2.1 -3.0 -1.5 -1.4 -1.2 -0.5 0.3 3.2 -1.3 -0.7 0.5
Standard Output. euro per farm 113 800 114 600 113 000 111 500 128 400 136 300 135 400 136 000 138 800 140 900 140 900
Farm Net Income per FWU 18 700 13 500 21 000 21 600 22 900 27 000 32 000 52 400 18 200 22 800 33 000
Farm Net Income per FWU 18 700 13 500 21 000 21 600 22 900 27 000 32 000 52 400 18 200 22 800 33 000