Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 29, 2026
        Financial  Ratios           Cattle Farms
    2015         2016         2017         2018         2019         2020         2021         2022         2023         2024    
Farms in sample 90-100 80-90 80-90 80-90 80-90 80-90 90-100 80-90 80-90 70-80
Arable land 99.8 102.9 103.9 108.4 122.4 122.8 123.9 125.0 129.7 133.2
Livestock Units 92.6 105.7 91.3 115.6 94.7 98.3 92.5 92.0 93.6 88.5
Entrepreneurial Profit -30 900 -29 100 -18 700 -19 800 -24 400 -18 400 -22 300 11 700 -32 900 -67 800
        + Wages Claim 42 700 44 100 42 300 42 300 42 200 41 000 42 600 42 300 44 000 42 900
        + Interest Claim 21 500 20 100 18 500 20 100 22 500 20 800 20 200 22 000 36 200 47 700
Farm Net Income 33 300 35 000 42 100 42 500 40 300 43 400 40 500 75 900 47 200 22 800
Profitability Ratio 0.51 0.54 0.68 0.67 0.60 0.68 0.63 1.15 0.57 0.24
        Return on hour of family work 8.0 8.5 10.7 10.7 9.6 10.9 10.1 18.3 9.6 4.1
        Return on equity % 2.2 2.0 2.5 2.7 2.5 2.8 2.3 4.4 3.4 1.6
Farm Net Income 33 300 35 000 42 100 42 500 40 300 43 400 40 500 75 900 47 200 22 800
        - Interest Claim -21 500 -20 000 -18 500 -20 000 -22 500 -20 800 -20 200 -21 900 -36 100 -47 600
=Earnings 11 800 15 000 23 600 22 400 17 700 22 600 20 300 53 900 11 000 -24 800
        Hours of family work 2 740 2 790 2 690 2 640 2 640 2 560 2 660 2 650 2 610 2 490
=Hourly earnings 4.1 5.4 8.8 8.5 6.7 8.8 7.6 20.3 4.2 -10.0
Equity 487 300 509 400 521 300 547 100 563 300 563 900 582 900 671 600 698 500 691 700
        Total assets 768 500 768 500 804 600 827 700 877 200 891 500 895 400 969 800 1 002 000 972 600
Equity ratio 63.4 66.3 64.8 66.1 64.2 63.2 65.1 69.3 69.7 71.1
Net Result -1 300 -2 070 7 370 8 290 6 090 10 900 6 630 42 500 18 400 -3 560
        Total assets 757 600 759 700 792 900 818 100 862 300 873 200 875 000 928 400 990 400 983 700
Return on assets % -0.2 -0.3 0.9 1.0 0.7 1.2 0.8 4.6 1.9 -0.4
Standard Output. euro per farm 130 500 144 200 130 400 151 200 172 800 173 400 171 800 172 300 177 300 175 300
Farm Net Income per FWU 24 400 26 200 32 700 34 400 32 100 35 200 31 900 60 900 38 000 19 000