Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. April 9, 2026
        Financial  Ratios           Cereals Oilseed and Protein Crops Farms
    2015         2016         2017         2018         2019         2020         2021         2022         2023         2024         2025E    
Farms represented 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 140-150 140-150 120-130 110-120 120-130 120-130 120-130 120-130 110-120 100-110 100-110
Arable land 74.7 78.3 78.9 78.6 70.5 74.4 77.3 79.3 84.0 86.0 88.3
Livestock Units 0.2 0.1 0.1 0.0 0.4 0.1 0.0 0.0 0.1 0.0 0.0
Entrepreneurial Profit -24 800 -30 200 -23 800 -17 800 -22 900 -22 400 -10 400 10 300 -50 400 -50 700 -54 500
        + Wages Claim 16 700 16 500 15 600 15 900 15 700 15 100 14 500 14 700 15 500 16 700 17 200
        + Interest Claim 17 000 15 700 14 400 14 300 13 900 13 300 14 300 15 200 23 000 30 900 31 700
Farm Net Income 8 990 1 890 6 280 12 400 6 640 5 980 18 400 40 300 -11 900 -3 060 -5 560
Profitability Ratio 0.26 0.06 0.20 0.39 0.22 0.20 0.61 1.29 -0.29 -0.06 -0.11
        Return on hour of family work 4.0 0.9 3.2 6.3 3.4 3.2 9.8 20.8 -4.9 -1.0 -1.9
        Return on equity % 1.1 0.1 0.5 1.4 1.0 0.9 2.5 5.0 -1.8 -0.6 -0.9
Farm Net Income 8 990 1 890 6 280 12 400 6 640 5 980 18 400 40 300 -11 900 -3 060 -5 560
        - Interest Claim -17 100 -15 600 -14 400 -14 300 -13 800 -13 300 -14 300 -15 200 -23 000 -30 900 -31 700
=Earnings -7 970 -13 700 -8 160 -1 950 -7 230 -7 270 4 040 25 100 -34 900 -34 000 -37 200
        Hours of family work 1 070 1 040 1 000 990 980 940 900 910 920 970 980
=Hourly earnings -7.4 -13.2 -8.1 -2.0 -7.4 -7.7 4.5 27.4 -37.8 -35.0 -37.8
Equity 388 700 397 000 413 600 399 400 358 800 367 900 405 200 445 700 432 800 437 900 448 300
        Total assets 467 600 498 200 512 600 486 000 446 100 457 600 496 300 529 300 516 900 520 000 532 700
Equity ratio 83.1 79.7 80.7 82.2 80.4 80.4 81.6 84.2 83.7 84.2 84.2
Net Result -5 890 -12 300 -7 300 -1 590 -7 100 -7 140 5 840 27 400 -24 200 -15 200 -18 100
        Total assets 459 800 495 600 505 800 480 800 441 200 454 000 489 400 509 300 527 700 520 000 532 500
Return on assets % -1.3 -2.5 -1.4 -0.3 -1.6 -1.6 1.2 5.4 -4.6 -2.9 -3.4
Standard Output. euro per farm 37 200 38 500 39 700 38 500 42 700 45 400 46 100 47 000 48 900 49 200 50 500
Farm Net Income per FWU 15 500 3 330 11 600 22 600 12 400 11 700 37 200 80 400 -23 600 -5 730 -10 300