Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 6, 2025

Financial Ratios	Cereals Oilseed and Protein Crops Farms
Financial Ratios	Average	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024E	2025E
Farms represented	99 200	8 880	8 570	8 260	8 310	9 770	9 800	9 470	9 380	9 270	8 750	8 750
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	78.6	74.7	78.4	78.6	78.9	70.7	74.5	77.4	79.4	83.7	84.9	84.9
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	-26 500	-24 900	-30 200	-23 700	-17 800	-22 900	-22 500	-10 500	10 000	-50 400	-52 000	-48 900
+ Wages Claim	15 600	16 700	16 500	15 600	15 800	15 600	15 100	14 400	14 600	15 400	16 000	16 200
+ Interest Claim	17 100	16 900	15 700	14 400	14 400	14 000	13 300	14 500	15 400	23 100	23 200	23 200
Farm Net Income	6 180	8 870	1 930	6 260	12 400	6 640	5 930	18 300	40 000	-11 800	-12 900	-9 580
Profitability Ratio	0.18	0.25	0.06	0.20	0.39	0.22	0.20	0.61	1.28	-0.29	-0.31	-0.23
Return on hour of family work	2.8	4.0	0.9	3.2	6.3	3.4	3.2	9.7	20.6	-4.9	-5.3	-4.0
Return on equity %	0.5	1.1	0.1	0.5	1.4	1.0	0.9	2.5	5.0	-1.8	-1.9	-1.4
Farm Net Income	6 180	8 870	1 930	6 260	12 400	6 640	5 930	18 300	40 000	-11 800	-12 900	-9 580
- Interest Claim	-17 000	-17 100	-15 700	-14 300	-14 400	-13 900	-13 300	-14 400	-15 300	-23 100	-23 100	-23 100
=Earnings	-10 800	-8 060	-13 700	-8 110	-2 040	-7 310	-7 380	3 760	24 600	-35 000	-36 100	-32 700
Hours of family work	960	1 070	1 040	990	990	970	940	890	900	910	920	920
=Hourly earnings	-11.3	-7.5	-13.2	-8.1	-2.1	-7.5	-7.8	4.2	27.2	-38.1	-38.9	-35.3
Equity	407 700	388 600	397 400	411 800	401 300	359 300	369 200	408 200	448 300	435 000	435 400	435 600
Total assets	496 200	467 500	498 400	509 900	488 100	447 100	459 400	500 800	533 100	519 200	520 900	520 900
Equity ratio	82.2	83.1	79.7	80.8	82.2	80.4	80.4	81.5	84.1	83.8	83.6	83.6
Net Result	-7 080	-6 000	-12 300	-7 270	-1 550	-7 040	-7 140	5 850	27 300	-24 100	-25 300	-22 400
Total assets	493 900	459 900	495 800	503 300	482 800	442 400	455 900	493 800	513 500	529 900	531 700	531 700
Return on assets %	-1.4	-1.3	-2.5	-1.4	-0.3	-1.6	-1.6	1.2	5.3	-4.6	-4.8	-4.2
Standard Output. euro per farm	44 000	37 200	38 500	39 500	38 600	42 800	45 400	46 200	47 000	48 800	49 500	49 500
Farm Net Income per FWU	11 800	15 300	3 410	11 600	22 700	12 500	11 600	37 200	80 500	-23 600	-25 400	-18 800
Farm Net Income per FWU	11 800	15 300	3 410	11 600	22 700	12 500	11 600	37 200	80 500	-23 600	-25 400	-18 800