Income Statement by Production Type

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. April 9, 2026
Income  Statement 2023
Cattle Farms
Dairy Farms
No direct selling Direct selling No direct selling Direct selling
Farms in sample 80-90 0-4 150-160 11-20
Arable land 129,7 . 138,8 128,0
Livestock Units 94,4 . 107,0 99,6
Revenues 186 300 . 423 700 368 000
         Subsidies 161 600 . 149 000 154 000
Turnover 347 800 . 572 700 522 000
Gross return total 454 300 . 722 200 652 800
        Variable Costs -186 400 . -310 600 -252 900
         Farm use -89 500 . -122 400 -107 900
         Wages Demand -43 700 . -75 000 -80 600
        Fixed Costs -63 400 . -95 300 -104 500
Operating margin 71 100 . 118 700 106 700
        Depreciation -55 300 . -98 000 -80 100
Gross return 15 800 . 20 700 26 500
         Interest Paid -13 500 . -16 600 -20 400
Net Result 2 260 . 4 030 6 080
         Interest demand -36 200 . -48 400 -39 300
Entrepreneurs profit -33 900 . -44 800 -33 200