Dairy Farms

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 21, 2026

Income Statement	Dairy Farms
Income Statement	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Farms represented	6 210	5 840	5 360	6 220	5 700	5 340	4 970	4 560	4 200	3 850
Farms in sample	280<n<290	260<n<270	250<n<260	230<n<240	220<n<230	200<n<210	190<n<200	180<n<190	170<n<180	150<n<160
Arable land	68.0	70.5	74.3	77.0	82.3	88.5	95.4	99.2	114.1	117.0
Livestock Units	56.0	59.4	59.7	62.8	66.7	68.4	73.1	77.6	83.8	85.2
Revenues	140 900	151 700	158 300	170 400	185 300	197 000	217 400	275 400	327 600	307 900
Subsidies	75 900	75 300	78 500	83 800	89 800	94 400	100 900	116 600	120 000	122 200
Turnover	216 800	226 900	236 800	254 200	275 100	291 400	318 300	392 000	447 500	430 100
Gross return total	259 800	262 200	276 700	299 900	328 100	354 700	393 100	511 000	562 000	534 500
Variable Costs	-105 500	-113 200	-115 700	-130 700	-142 700	-144 300	-159 600	-200 100	-234 600	-233 800
Farm use	-36 300	-32 900	-33 200	-40 500	-43 500	-49 300	-56 300	-87 200	-95 000	-94 800
Wages Demand	-63 300	-65 800	-63 100	-64 600	-64 800	-64 600	-65 600	-67 200	-73 300	-70 900
Fixed Costs	-41 200	-45 000	-45 500	-49 500	-50 800	-55 100	-59 600	-64 700	-77 600	-94 700
Operating margin	13 300	5 040	19 000	14 400	26 100	41 200	51 800	91 600	81 400	50 200
Depreciation	-41 300	-40 000	-41 600	-44 800	-48 500	-52 600	-58 500	-68 500	-75 400	-75 200
Gross return	-27 900	-34 900	-22 600	-30 300	-22 400	-11 400	-6 810	23 000	5 920	-25 000
Interest Paid	-4 520	-4 660	-4 790	-5 420	-5 320	-5 590	-5 970	-6 280	-11 600	-16 300
Net Result	-32 500	-39 600	-27 400	-35 700	-27 700	-17 000	-12 700	16 800	-5 740	-41 400
Interest demand	-18 100	-16 200	-15 300	-16 800	-18 500	-17 700	-18 400	-21 600	-39 200	-51 200
Entrepreneurs profit	-50 600	-55 800	-42 700	-52 600	-46 300	-34 700	-31 200	-4 840	-45 200	-92 700