Cattle Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. April 20, 2026
        Financial  Ratios           Cattle Farms
    2015         2016         2017         2018         2019         2020         2021         2022         2023         2024         2025E    
Farms represented 2 730 2 590 2 690 2 950 2 870 2 760 2 720 2 630 2 600 2 440 2 350
Farms in sample 90-100 80-90 80-90 80-90 80-90 80-90 90-100 80-90 80-90 70-80 70-80
Arable land 76.2 77.4 87.2 95.7 104.1 98.9 102.2 99.6 104.2 117.3 116.6
Livestock Units 66.3 65.1 73.1 74.4 77.3 78.6 76.9 79.6 76.3 80.3 0.0
Entrepreneurial Profit -28 800 -40 500 -27 900 -34 700 -31 400 -27 200 -31 300 1 700 -34 900 -58 500 -41 800
        + Wages Claim 38 900 40 900 41 300 42 300 40 800 38 700 40 800 40 900 42 100 40 200 40 800
        + Interest Claim 17 000 15 800 14 400 16 700 20 600 18 400 17 600 17 800 29 000 41 500 40 900
Farm Net Income 27 000 16 100 27 800 24 200 29 900 29 900 27 000 60 400 36 100 23 100 39 900
Profitability Ratio 0.47 0.28 0.49 0.40 0.48 0.51 0.45 1.01 0.50 0.27 0.47
        Return on hour of family work 7.4 4.4 7.7 6.4 7.7 8.2 7.2 16.2 8.3 4.7 8.2
        Return on equity % 2.1 0.9 1.8 1.6 1.8 2.1 1.7 3.8 3.0 1.5 3.1
Farm Net Income 27 000 16 100 27 800 24 200 29 900 29 900 27 000 60 400 36 100 23 100 39 900
        - Interest Claim -16 900 -15 800 -14 400 -16 600 -20 600 -18 300 -17 500 -17 800 -28 900 -41 400 -40 900
=Earnings 10 000 310 13 300 7 520 9 280 11 500 9 410 42 600 7 150 -18 300 -1 090
        Hours of family work 2 490 2 580 2 630 2 640 2 540 2 420 2 550 2 540 2 500 2 330 2 320
=Hourly earnings 3.9 0.1 5.1 2.8 3.6 4.8 3.7 16.7 2.9 -7.8 -0.5
Equity 410 100 400 100 404 000 449 500 521 400 480 600 497 000 547 900 563 900 595 700 588 900
        Total assets 605 200 605 900 664 700 708 700 803 700 770 300 763 100 788 100 804 600 851 600 840 000
Equity ratio 67.8 66.0 60.8 63.4 64.9 62.4 65.1 69.5 70.1 70.0 70.1
Net Result -6 570 -18 700 -4 750 -9 400 -3 330 -1 490 -6 160 26 800 5 990 -1 530 14 500
        Total assets 591 800 598 300 658 500 698 700 781 100 753 300 746 000 759 200 792 700 863 100 850 500
Return on assets % -1.1 -3.1 -0.7 -1.3 -0.4 -0.2 -0.8 3.5 0.8 -0.2 1.7
Standard Output. euro per farm 97 000 98 200 111 700 115 000 146 700 140 400 143 200 144 400 142 900 154 600 153 100
Farm Net Income per FWU 21 800 13 100 22 900 19 800 24 200 26 000 22 300 49 000 29 900 20 500 35 400