Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 6, 2025
        Financial  Ratios           Cattle Farms
Average
    2015         2016         2017         2018         2019         2020         2021         2022         2023         2024E         2025E    
Farms represented 29 500 2 730 2 590 2 690 2 950 2 870 2 760 2 710 2 620 2 590 2 490 2 490
Farms in sample 960<n<970 90<n<100 80<n<90 80<n<90 80<n<90 80<n<90 80<n<90 90<n<100 80<n<90 80<n<90 80<n<90 80<n<90
Arable land 95.9 75.6 76.9 87.1 95.2 102.9 98.5 101.9 99.5 104.4 106.7 106.7
Livestock Units 74.5 65.4 64.4 72.9 74.1 76.3 77.6 76.9 79.5 76.4 78.2 78.2
Entrepreneurial Profit -25 000 -28 700 -40 800 -27 600 -34 700 -31 100 -26 400 -31 200 1 940 -35 200 -18 900 740
        + Wages Claim 41 200 38 700 40 900 41 400 42 500 40 600 38 700 40 800 40 900 42 100 43 300 44 000
        + Interest Claim 20 200 16 600 15 600 14 300 16 500 20 300 18 200 17 500 17 800 29 100 29 400 29 400
Farm Net Income 36 400 26 600 15 600 28 100 24 200 29 800 30 400 27 100 60 700 36 000 53 700 74 100
Profitability Ratio 0.58 0.47 0.27 0.49 0.40 0.48 0.53 0.45 1.02 0.49 0.72 0.99
        Return on hour of family work 9.5 7.3 4.3 7.8 6.4 7.7 8.4 7.3 16.2 8.3 12.4 17.3
        Return on equity % 2.7 2.1 0.9 1.8 1.7 1.8 2.1 1.7 3.8 3.0 4.4 5.9
Farm Net Income 36 400 26 600 15 600 28 100 24 200 29 800 30 400 27 100 60 700 36 000 53 700 74 100
        - Interest Claim -20 200 -16 600 -15 500 -14 300 -16 400 -20 300 -18 100 -17 500 -17 800 -29 000 -29 300 -29 300
=Earnings 16 100 10 000 10 13 700 7 750 9 440 12 300 9 600 42 900 6 900 24 300 44 800
        Hours of family work 2 540 2 480 2 580 2 630 2 650 2 530 2 420 2 550 2 550 2 500 2 510 2 510
=Hourly earnings 6.3 4.0 0.0 5.2 2.9 3.7 5.1 3.8 16.8 2.8 9.7 17.8
Equity 486 600 402 900 393 400 401 200 443 900 512 200 474 700 496 500 548 700 565 600 564 600 564 600
        Total assets 736 100 596 700 599 700 663 700 705 100 792 800 760 600 761 900 787 200 806 500 817 200 817 200
Equity ratio 66.1 67.5 65.6 60.5 63.0 64.6 62.4 65.2 69.7 70.1 69.1 69.1
Net Result 3 930 -6 810 -19 200 -4 500 -9 520 -3 290 -1 010 -6 030 27 000 5 810 24 100 43 100
        Total assets 721 500 583 000 592 200 657 000 694 400 771 300 743 300 744 800 758 500 794 700 804 300 804 300
Return on assets % 0.5 -1.2 -3.3 -0.7 -1.4 -0.4 -0.1 -0.8 3.6 0.7 3.0 5.4
Standard Output. euro per farm 129 200 95 700 97 300 111 100 114 100 144 300 138 900 143 100 144 300 143 100 145 900 145 900
Farm Net Income per FWU 30 000 21 600 12 700 23 000 19 700 24 200 26 400 22 400 49 100 29 800 44 300 61 200
Farm Net Income per FWU 30 000 21 600 12 700 23 000 19 700 24 200 26 400 22 400 49 100 29 800 44 300 61 200