Cereal Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. November 1, 2026

Financial Ratios	Cereals Oilseed and Protein Crops Farms
Financial Ratios	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025e. 50 % ready	2026E	2027E
Farms represented	8 880	8 570	8 260	8 310	9 770	9 800	9 470	9 380	9 270	8 750	8 510	8 510	8 510
Farms in sample	140-150	140-150	120-130	120-130	120-130	120-130	120-130	120-130	210-220	100-110	100-110	100-110	100-110
Arable land	74.7	78.3	78.9	65.4	70.5	74.4	77.3	79.3	83.5	86.0	85.2	84.8	84.8
Livestock Units	0.2	0.1	0.1	0.2	0.4	0.1	0.0	0.0	0.1	0.0	0.0	0.0	0.0
Entrepreneurial Profit	-24 800	-30 200	-23 800	-17 400	-22 900	-22 400	-10 400	10 300	-49 400	-50 500	-47 300	-51 400	-53 300
+ Wages Claim	16 700	16 500	15 600	14 400	15 700	15 100	14 500	14 700	15 300	16 700	16 800	17 100	17 300
+ Interest Claim	17 000	15 700	14 400	13 000	13 900	13 300	14 400	15 200	23 100	30 900	30 600	30 500	30 800
Farm Net Income	8 990	1 890	6 280	9948.929556	6 640	5 980	18 400	40 300	-11 000	-2 890	80	-3 980	-5 350
Profitability Ratio	0.26	0.06	0.20	0.35	0.22	0.20	0.61	1.29	-0.27	-0.06	0.00	-0.08	-0.11
Return on hour of family work	4.0	0.9	3.2	5.5	3.4	3.2	9.8	20.8	-4.5	-1.0	0.0	-1.4	-1.9
Return on equity %	1.1	0.1	0.5	1.3	1.0	0.9	2.5	5.0	-1.7	-0.6	-0.2	-0.8	-1.0
Farm Net Income	8 990	1 890	6 280	9948.929556	6 640	5 980	18 400	40 300	-11 000	-2 890	80	-3 980	-5 350
- Interest Claim	-17 100	-15 600	-14 400	-13 000	-13 800	-13 300	-14 300	-15 200	-23 000	-30 900	-30 600	-30 400	-30 700
=Earnings	-7 970	-13 700	-8 160	-3 070	-7 230	-7 270	4 050	25 100	-34 100	-33 800	-30 500	-34 400	-36 100
Hours of family work	1 070	1 040	1 000	890	980	940	900	910	900	970	960	960	960
=Hourly earnings	-7.4	-13.2	-8.1	-3.4	-7.4	-7.7	4.5	27.4	-37.5	-34.8	-31.7	-35.8	-37.6
Equity	388 700	397 000	413 600	356 600	358 800	367 900	404 700	445 700	437 300	438 000	448 700	446 400	446 400
Total assets	467 600	498 200	512 600	424 800	446 100	457 600	496 200	529 300	518 400	520 100	533 300	532 100	532 100
Equity ratio	83.1	79.7	80.7	84.0	80.4	80.4	81.6	84.2	84.4	84.2	84.1	83.9	83.9
Net Result	-5 890	-12 300	-7 300	-2 940	-7 100	-7 140	5 880	27 400	-23 200	-15 000	-12 600	-16 600	-18 000
Total assets	459 800	495 600	505 800	421 700	441 200	454 000	489 300	509 300	528 800	520 100	532 500	530 700	530 700
Return on assets %	-1.3	-2.5	-1.4	-0.7	-1.6	-1.6	1.2	5.4	-4.4	-2.9	-2.4	-3.1	-3.4
Standard Output. euro per farm	37 200	38 500	39 700	38 900	42 700	45 400	46 100	47 000	48 500	49 200	50 100	49 900	49 900
Farm Net Income per FWU	15 500	3 330	11 600	20 000	12 400	11 700	37 200	80 400	-22 200	-5 420	160	-7 520	-10 100