Income Statement by Production Type

SAS Output Economydoctor. Agriculture and Horticulture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. October 15, 2026
Income  Statement 2023
Cattle Farms
Dairy Farms
No direct selling Direct selling No direct selling Direct selling
Farms in sample 150-160 0-4 300-310 20-30
Arable land 130,2 . 137,5 132,2
Livestock Units 93,5 . 106,4 99,5
Revenues 179 300 . 421 500 368 100
         Subsidies 161 300 . 147 900 156 200
Turnover 340 600 . 569 300 524 300
Gross return total 447 500 . 717 100 657 700
        Variable Costs -181 000 . -309 300 -252 300
         Farm use -89 500 . -121 200 -111 300
         Wages Demand -43 700 . -74 000 -79 200
        Fixed Costs -66 300 . -100 200 -112 600
Operating margin 70 400 . 117 200 108 400
        Depreciation -55 700 . -98 000 -77 300
Gross return 14 600 . 19 200 31 000
         Interest Paid -13 400 . -16 600 -19 400
Net Result 1 100 . 2 500 11 600
         Interest demand -36 200 . -48 200 -39 600
Entrepreneurs profit -35 100 . -45 800 -28 000