Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. February 7, 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 8 480
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 78.4 78.6 78.9 70.7 74.5 77.4 79.4 83.7 84.9 87.2
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 -27 200 -24 900 -30 200 -23 700 -17 800 -22 900 -22 500 -10 500 10 000 -50 400 -55 900 -54 000
        + Wages Claim 15 600 16 700 16 500 15 600 15 800 15 600 15 100 14 400 14 600 15 400 16 000 16 600
        + Interest Claim 17 100 16 900 15 700 14 400 14 400 14 000 13 300 14 500 15 400 23 100 23 200 23 700
Farm Net Income 5 520 8 870 1 930 6 260 12 400 6 640 5 930 18 300 40 000 -11 800 -16 800 -13 800
Profitability Ratio 0.16 0.25 0.06 0.20 0.39 0.22 0.20 0.61 1.28 -0.29 -0.40 -0.32
        Return on hour of family work 2.4 4.0 0.9 3.2 6.3 3.4 3.2 9.7 20.6 -4.9 -6.9 -5.7
        Return on equity % 0.4 1.1 0.1 0.5 1.4 1.0 0.9 2.5 5.0 -1.8 -2.5 -2.0
Farm Net Income 5 520 8 870 1 930 6 260 12 400 6 640 5 930 18 300 40 000 -11 800 -16 800 -13 800
        - Interest Claim -17 100 -17 100 -15 700 -14 300 -14 400 -13 900 -13 300 -14 400 -15 300 -23 100 -23 100 -23 700
=Earnings -11 500 -8 060 -13 700 -8 110 -2 040 -7 310 -7 380 3 760 24 600 -35 000 -39 900 -37 500
        Hours of family work 960 1 070 1 040 990 990 970 940 890 900 910 920 940
=Hourly earnings -12.0 -7.5 -13.2 -8.1 -2.1 -7.5 -7.8 4.2 27.2 -38.1 -43.1 -39.7
Equity 408 400 388 600 397 400 411 800 401 300 359 300 369 200 408 200 448 300 435 000 435 600 444 400
        Total assets 497 100 467 500 498 400 509 900 488 100 447 100 459 400 500 800 533 100 519 200 520 900 532 100
Equity ratio 82.1 83.1 79.7 80.8 82.2 80.4 80.4 81.5 84.1 83.8 83.6 83.5
Net Result -7 760 -6 000 -12 300 -7 270 -1 550 -7 040 -7 140 5 850 27 300 -24 100 -29 200 -26 900
        Total assets 494 800 459 900 495 800 503 300 482 800 442 400 455 900 493 800 513 500 529 900 531 700 543 300
Return on assets % -1.6 -1.3 -2.5 -1.4 -0.3 -1.6 -1.6 1.2 5.3 -4.6 -5.5 -5.0
Standard Output. euro per farm 44 100 37 200 38 500 39 500 38 600 42 800 45 400 46 200 47 000 48 800 49 500 50 900
Farm Net Income per FWU 10 500 15 300 3 410 11 600 22 700 12 500 11 600 37 200 80 500 -23 600 -33 100 -26 700
Farm Net Income per FWU 10 500 15 300 3 410 11 600 22 700 12 500 11 600 37 200 80 500 -23 600 -33 100 -26 700