Financial Ratios

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. July 4, 2026
        Financial  Ratios               2015         2016         2017         2018         2019         2020         2021         2022         2023         2024     2025E 9.2 % ready
Farms represented 25 100 24 700 24 200 25 700 27 700 27 200 26 700 25 900 24 800 23 500 22 700
Farms in sample 760-770 750-760 720-730 700-710 700-710 690-700 660-670 630-640 590-600 530-540 520-530
Arable land 72.0 73.6 74.8 69.4 74.5 77.6 79.4 82.0 86.6 89.5 91.2
Livestock Units 34.8 35.0 34.4 28.7 32.3 35.6 35.4 33.9 30.4 28.6 28.9
Entrepreneurial Profit -33 100 -36 700 -27 000 -27 600 -26 500 -22 300 -17 200 530 -43 000 -57 800 -52 300
        + Wages Claim 35 800 35 400 33 800 34 800 32 600 32 300 31 500 31 700 32 200 32 100 32 900
        + Interest Claim 17 500 15 700 14 400 13 900 15 800 15 500 15 200 16 600 27 100 35 800 36 400
Farm Net Income 20 200 14 400 21 300 21 300 22 000 25 600 29 600 49 000 16 600 10 100 16 900
Profitability Ratio 0.37 0.27 0.42 0.42 0.44 0.51 0.61 0.98 0.26 0.14 0.23
        Return on hour of family work 5.7 4.3 6.6 6.7 7.0 8.2 9.8 15.7 4.4 2.4 4.1
        Return on equity % 1.8 1.1 1.7 1.7 1.9 2.3 2.3 3.7 1.6 1.0 1.7
Farm Net Income 20 200 14 400 21 300 21 300 22 000 25 600 29 600 49 000 16 600 10 100 16 900
        - Interest Claim -17 500 -15 700 -14 400 -14 000 -15 800 -15 500 -15 200 -16 600 -27 200 -35 800 -36 300
=Earnings 2 720 -1 300 6 840 7 260 6 160 10 100 14 300 32 400 -10 500 -25 600 -19 400
        Hours of family work 2 290 2 240 2 160 2 180 2 040 2 020 1 970 1 970 1 920 1 870 1 870
=Hourly earnings 1.2 -0.6 3.2 3.3 3.0 5.0 7.3 16.4 -5.5 -13.7 -10.4
Equity 408 700 401 600 414 700 385 300 410 700 428 900 450 600 507 200 519 200 518 700 528 300
        Total assets 569 200 573 100 588 900 530 800 579 300 603 000 627 500 690 100 695 600 695 500 706 700
Equity ratio 71.8 70.1 70.4 72.6 70.9 71.1 71.8 73.5 74.6 74.6 74.8
Net Result -11 600 -16 800 -8 440 -9 830 -6 850 -2 880 2 080 21 200 -9 040 -12 900 -7 020
        Total assets 562 700 571 800 580 600 524 600 569 000 593 800 611 700 663 100 695 900 696 000 708 000
Return on assets % -2.1 -2.9 -1.5 -1.9 -1.2 -0.5 0.3 3.2 -1.3 -1.9 -1.0
Standard Output. euro per farm 114 600 115 100 113 600 118 500 128 600 136 600 135 500 135 800 139 100 135 100 133 800
Farm Net Income per FWU 18 700 13 600 21 000 20 700 22 900 27 000 31 900 52 500 18 100 11 300 18 700