Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 19, 2026
        Financial  Ratios           Cereals Oilseed and Protein Crops Farms
Average
    2015         2016         2017         2018         2019         2020         2021         2022         2023         2024E         2025E    
Farms represented 99 000 8 880 8 570 8 260 8 310 9 770 9 800 9 470 9 380 9 270 8 750 8 490
Farms in sample 1370<n<1380 140<n<150 140<n<150 120<n<130 110<n<120 120<n<130 120<n<130 120<n<130 120<n<130 110<n<120 110<n<120 110<n<120
Arable land 78.8 74.7 78.3 78.9 78.6 70.5 74.4 77.3 79.3 84.0 85.0 87.3
Livestock Units 0.1 0.2 0.1 0.1 0.0 0.4 0.1 0.0 0.0 0.1 0.1 0.1
Entrepreneurial Profit <!-- 1 --> <!-- 1 --> -27 300 -24 800 -30 200 -23 800 -17 800 -22 900 -22 400 -10 400 10 300 -50 300 -55 800 -56 200
        + Wages Claim <!-- 2 --> <!-- 1 --> 15 700 16 700 16 500 15 600 15 900 15 700 15 100 14 500 14 700 15 500 16 000 16 600
        + Interest Claim <!-- 3 --> <!-- 1 --> 17 000 17 000 15 700 14 400 14 300 13 900 13 300 14 300 15 200 23 000 23 200 23 700
Farm Net Income <!-- 4 --> <!-- 1 --> 5 400 8 990 1 890 6 280 12 400 6 640 5 980 18 400 40 300 -11 700 -16 600 -16 000
Profitability Ratio <!-- 5 --> <!-- 1 --> 0.16 0.26 0.06 0.20 0.39 0.22 0.20 0.61 1.29 -0.29 -0.40 -0.37
        Return on hour of family work <!-- 6 --> <!-- 1 --> 2.4 4.0 0.9 3.2 6.3 3.4 3.2 9.8 20.8 -4.8 -6.9 -6.5
        Return on equity % <!-- 7 --> <!-- 1 --> 0.3 1.1 0.1 0.5 1.4 1.0 0.9 2.5 5.0 -1.8 -2.5 -2.3
Farm Net Income <!-- 8 --> <!-- 1 --> 5 400 8 990 1 890 6 280 12 400 6 640 5 980 18 400 40 300 -11 700 -16 600 -16 000
        - Interest Claim <!-- 9 --> <!-- 1 --> -17 000 -17 100 -15 600 -14 400 -14 300 -13 800 -13 300 -14 300 -15 200 -23 000 -23 100 -23 600
=Earnings <!-- 10 --> <!-- 1 --> -11 600 -7 970 -13 700 -8 160 -1 950 -7 230 -7 270 4 040 25 100 -34 800 -39 800 -39 600
        Hours of family work <!-- 11 --> <!-- 1 --> 960 1 070 1 040 1 000 990 980 940 900 910 920 930 940
=Hourly earnings <!-- 12 --> <!-- 1 --> -12.0 -7.4 -13.2 -8.1 -2.0 -7.4 -7.7 4.5 27.4 -37.7 -42.8 -41.8
Equity <!-- 13 --> <!-- 1 --> 407 300 388 700 397 000 413 600 399 400 358 800 367 900 405 200 445 700 432 900 435 000 443 900
        Total assets <!-- 14 --> <!-- 1 --> 495 800 467 600 498 200 512 600 486 000 446 100 457 600 496 300 529 300 517 000 520 200 531 500
Equity ratio <!-- 15 --> <!-- 1 --> 82.2 83.1 79.7 80.7 82.2 80.4 80.4 81.6 84.2 83.7 83.6 83.5
Net Result <!-- 16 --> <!-- 1 --> -7 920 -5 890 -12 300 -7 300 -1 590 -7 100 -7 140 5 840 27 400 -24 100 -29 100 -28 900
        Total assets <!-- 17 --> <!-- 1 --> 493 400 459 800 495 600 505 800 480 800 441 200 454 000 489 400 509 300 527 800 531 100 542 700
Return on assets % <!-- 18 --> <!-- 1 --> -1.6 -1.3 -2.5 -1.4 -0.3 -1.6 -1.6 1.2 5.4 -4.6 -5.5 -5.3
Standard Output. euro per farm <!-- 19 --> <!-- 1 --> 44 100 37 200 38 500 39 700 38 500 42 700 45 400 46 100 47 000 48 900 49 500 50 900
Farm Net Income per FWU <!-- 20 --> <!-- 1 --> 10 200 15 500 3 330 11 600 22 600 12 400 11 700 37 200 80 400 -23 300 -32 800 -30 900
Farm Net Income per FWU <!-- 20 --> <!-- 1 --> 10 200 15 500 3 330 11 600 22 600 12 400 11 700 37 200 80 400 -23 300 -32 800 -30 900