Financial Ratios

SAS Output Economydoctor. FADN Standard Results. taloustohtori.luke.fi/en/. Data: FADN Public Database (SO). https://agridata.ec.europa.eu/. December 12, 2025

Financial Ratios	2019
Financial Ratios	EU27-2020	EU-28	Austria	Belgium	Bulgaria	Cyprus	Czechia	Germany	Denmark	Estonia	Greece	Spain	Finland	France	Croatia	Hungary	Ireland	Italy	Lithuania	Luxembourg	Latvia	Malta	Netherlands	Poland	Portugal	Romania	Sweden	Slovenia	Slovakia	United Kingdom
Farms represented	3585655	3685997	66,342	28,106	56,779	11,118	18,004	158,261	21,431	6,944	268,322	457,167	31,538	270,581	67,673	102,314	90,350	536,072	54,140	1,312	22,304	1,926	43,272	693,360	117,239	390,183	27,602	38,881	4,434	100,342
Farms in sample	80,000-90,000	80,000-90,000	1,000-2,000	500-1,000	2,000-3,000	500-1,000	1,000-2,000	8,000-9,000	1,000-2,000	500-1,000	3,000-4,000	9,000-10,000	500-1,000	7,000-8,000	1,000-2,000	2,000-3,000	500-1,000	10,000-20,000	1,000-2,000	200-500	500-1,000	500-1,000	1,000-2,000	10,000-20,000	1,000-2,000	5,000-6,000	1,000-2,000	500-1,000	500-1,000	2,000-3,000
Arable land	40,2	43,4	34,3	55,3	78,3	11,6	198,6	100,2	130,5	158,8	9,9	44,0	71,4	92,3	16,0	52,3	47,4	22,5	52,9	93,7	73,8	3,0	39,4	22,2	23,8	24,9	103,9	11,2	434,9	159,3
Livestock Units	31,3	34,0	30,4	137,4	24,0	16,7	88,9	94,5	184,3	41,2	6,5	36,8	27,8	74,7	8,8	21,0	67,1	17,9	12,1	136,1	23,6	17,8	155,7	14,4	13,9	8,9	65,4	11,6	118,5	129,6
Total output	96,855	101,358	103,208	312,536	81,333	53,717	337,462	305,042	594,667	166,027	23,425	96,275	126,697	223,764	26,108	91,945	79,173	74,568	47,308	265,717	79,703	56,300	631,944	39,270	37,246	29,340	216,415	32,637	592,088	262,266
Balance current subsid.taxes	14,154	14,840	23,911	19,687	22,279	4,322	96,029	42,638	41,450	33,863	6,749	12,217	56,370	29,315	6,948	18,828	18,073	10,035	11,230	75,983	15,870	3,455	13,478	6,611	6,584	5,467	42,009	6,478	142,242	39,371
Gross Farm Income	52,994	54,637	64,932	139,755	57,586	23,220	177,401	149,896	265,519	76,723	17,340	60,671	69,797	111,458	17,210	51,408	37,460	49,688	27,583	161,274	40,502	21,927	274,663	20,972	26,527	18,775	89,177	18,679	274,908	113,340
Farm Net Value Added	41,985	43,086	42,543	106,203	47,191	19,788	134,089	111,834	211,827	54,029	14,030	55,365	41,350	77,725	13,128	42,977	30,780	43,945	18,129	90,883	27,631	18,230	214,939	15,446	22,868	16,408	62,463	9,016	192,301	82,439
Farm Net Value Added per AWU	25,277	25,715	28,719	51,103	15,359	12,965	25,697	46,587	95,600	27,700	12,822	31,293	33,696	36,901	8,576	25,890	26,915	32,039	11,374	54,979	14,232	12,578	66,612	9,951	14,299	11,059	40,513	7,292	20,244	37,547
Farm Net Income	26,898	27,234	32,074	75,490	19,339	14,004	44,278	49,332	77,369	24,068	10,922	39,070	22,494	45,016	10,807	26,503	26,116	34,252	13,818	65,934	18,360	14,881	113,475	12,379	17,775	12,174	25,294	7,884	14,338	39,249
Farm Net Income per FWU	22,573	22,857	23,670	49,781	11,320	13,389	19,735	38,144	92,263	19,905	12,524	36,673	24,994	31,895	7,274	32,629	24,703	33,174	10,867	52,096	12,547	11,236	76,699	8,818	15,794	9,376	22,792	6,558	22,529	32,449
Unpaid labour input-hours	2,458	2,471	3,044	3,791	2,265	2,133	2,811	3,087	1,630	1,574	2,051	1,911	1,904	2,254	2,433	1,430	2,166	2,344	2,654	2,797	2,272	2,727	3,395	3,022	2,159	2,706	2,328	2,192	1,592	2,947
Net worth	322,523	362,080	510,760	786,719	131,369	162,563	562,376	798,442	1301924	267,934	114,540	358,208	391,242	277,710	141,639	210,036	1014290	380,756	113,381	1089948	132,804	240,284	2198233	196,498	94,981	69,038	855,664	238,950	631,270	1775629
Change in net worth	10,694	10,836	2,313	64,562	1,452	2,266	14,233	13,783	65,388	18,639	-1,764	18,815	5,129	10,423	-1,737	13,211	10,053	33,900	4,195	17,305	6,269	172	-30,863	934	487	-1,234	45,621	5,808	25,119	15,909
Average farm (working) capital	200,567	207,880	417,586	494,266	135,963	71,556	609,319	456,885	1154746	305,512	63,464	203,539	312,515	423,847	83,179	176,678	283,122	151,828	99,409	822,414	138,744	161,751	1375751	103,576	62,380	55,104	502,450	147,532	896,861	469,202
Gross investment	11,998	12,828	24,067	51,963	14,220	4,917	58,721	51,862	61,425	27,639	1,452	3,800	31,957	37,432	5,278	13,538	13,678	2,065	11,775	86,607	19,738	3,487	88,088	4,764	3,854	477	39,458	12,870	99,172	42,482
Net investment	989	1,277	1,678	18,412	3,825	1,485	15,409	13,800	7,733	4,944	-1,858	-1,506	3,510	3,699	1,196	5,106	6,998	-3,678	2,321	16,215	6,867	-209	28,364	-763	194	-1,890	12,744	3,208	16,565	11,581
Cash Flow (1)	36,269	37,103	52,474	99,379	30,791	15,963	75,367	88,119	106,434	42,403	13,631	43,465	49,390	74,694	13,364	33,936	33,500	38,633	20,714	136,615	27,329	16,615	158,968	16,918	20,837	13,935	48,215	14,385	53,788	66,914
Cash Flow (2)	25,094	25,026	32,817	47,988	20,065	10,817	238,189	37,861	38,728	8,250	12,497	41,322	20,166	35,884	9,575	-3,803	20,895	35,955	10,738	54,573	11,809	12,715	69,616	12,124	17,351	13,407	18,454	2,360	-47,554	22,571
Cash Flow (2) divided by Farm total capital	0.0600	0.0600	0.0500	0.0500	0.1200	0.0600	0.3000	0.0400	0.0100	0.0200	0.1100	0.1100	0.0400	0.0700	0.0700	-0.0200	0.0200	0.0900	0.0700	0.0400	0.0600	0.0500	0.0200	0.0600	0.1700	0.1800	0.0200	0.0100	-0.0500	0.0100
Farm total capital	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..