Financial Ratios

SAS Output Economydoctor. FADN Standard Results. taloustohtori.luke.fi/en/. Data: FADN Public Database (SO). https://agridata.ec.europa.eu/. February 22, 2026

Financial Ratios	2020
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	3574100	3674336	65,812	27,650	56,964	11,118	14,212	158,309	18,126	6,945	268,036	457,329	32,106	268,609	67,578	102,748	90,694	535,023	54,175	1,352	22,254	1,914	43,312	693,510	116,918	388,523	27,576	38,841	4,466	100,236
Farms in sample	70,000-80,000	80,000-90,000	1,000-2,000	500-1,000	2,000-3,000	200-500	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	1,000-2,000	500-1,000	1,000-2,000	10,000-20,000	1,000-2,000	4,000-5,000	1,000-2,000	500-1,000	500-1,000	2,000-3,000
Arable land	40,3	43,5	34,4	54,4	77,7	12,0	250,5	102,3	149,3	153,1	9,9	44,2	71,6	93,0	16,0	52,6	49,1	22,6	52,0	91,9	74,3	2,9	40,7	21,8	24,0	24,9	105,1	11,4	414,7	154,3
Livestock Units	31,9	34,5	30,9	138,8	24,0	16,2	109,3	94,2	224,3	41,2	7,3	40,2	30,0	76,1	8,2	21,8	68,9	17,3	12,4	120,6	24,5	21,5	157,9	14,0	13,1	8,8	60,3	11,7	134,2	127,0
Total output	97,178	101,810	106,112	310,428	79,765	54,951	413,537	298,400	699,950	161,979	23,927	100,341	129,422	219,888	28,373	98,176	83,791	77,443	53,952	258,106	84,267	61,456	618,335	38,341	32,164	27,005	222,594	31,525	641,334	266,947
Balance current subsid.taxes	14,604	15,351	24,743	26,822	24,685	4,418	118,267	42,347	54,087	35,199	7,061	12,506	57,491	29,758	7,511	19,468	17,193	10,732	12,322	74,660	18,484	3,341	18,957	6,543	7,506	5,755	37,218	7,310	119,632	41,979
Gross Farm Income	52,852	54,704	67,737	132,134	58,912	24,634	222,960	141,216	320,769	76,163	18,327	62,645	74,189	105,714	18,560	56,159	39,027	52,217	34,983	160,150	45,241	22,449	254,693	20,619	22,663	17,192	91,041	18,102	317,080	120,732
Farm Net Value Added	41,682	42,953	44,813	97,380	48,271	21,588	171,854	102,063	261,207	53,913	15,019	57,276	45,277	71,517	14,394	47,374	31,945	46,510	25,507	91,724	31,751	18,567	192,148	15,130	18,960	14,699	63,934	8,691	232,854	88,275
Farm Net Value Added per AWU	25,302	25,828	30,087	44,888	16,610	14,331	27,489	44,064	102,179	29,540	14,356	31,699	36,481	34,136	9,128	28,415	27,206	34,117	16,414	56,721	16,314	12,562	58,823	9,861	13,232	9,916	41,078	7,446	25,818	39,729
Farm Net Income	26,492	26,968	33,635	65,332	21,740	16,051	55,633	39,958	106,423	23,831	12,063	40,096	25,452	39,005	11,950	29,340	27,178	37,159	20,878	65,482	20,443	14,683	89,888	12,145	14,797	10,416	24,813	7,628	51,001	43,931
Farm Net Income per FWU	22,232	22,631	24,485	42,760	14,113	15,783	23,249	30,806	117,558	21,366	14,264	36,891	28,740	27,918	8,302	39,781	24,754	35,910	16,527	53,252	14,709	11,137	59,684	8,480	13,696	8,199	22,433	6,924	34,073	35,824
Unpaid labour input-hours	2,445	2,460	3,090	3,807	2,201	2,085	2,874	3,086	1,762	1,544	1,985	1,931	1,862	2,233	2,454	1,319	2,230	2,354	2,569	2,718	2,183	2,736	3,442	2,996	2,073	2,717	2,328	2,042	1,558	2,988
Net worth	330,716	373,926	523,006	813,222	138,240	162,906	686,652	808,928	1459715	275,291	112,059	374,166	396,311	280,486	130,111	214,989	1005994	408,068	123,594	1101603	147,022	259,219	2224353	193,343	89,845	68,851	959,593	266,743	696,193	1914654
Change in net worth	9,496	10,098	10,639	26,674	3,029	2,171	21,477	9,577	80,858	18,733	-1,805	15,883	15,761	4,628	-4,336	16,213	4,319	21,784	13,709	21,344	13,538	3,471	13,729	-7	1,271	2,018	149,364	6,633	-9,032	31,589
Average farm (working) capital	207,928	215,793	425,814	522,197	142,544	69,818	732,475	462,228	1324433	306,233	63,271	222,117	315,820	435,049	80,723	184,741	289,698	177,927	101,885	809,166	147,257	173,005	1316226	101,753	62,033	53,531	541,071	141,668	977,346	496,249
Gross investment	12,625	13,485	27,140	56,567	11,801	3,836	65,440	52,450	92,075	35,296	1,746	3,907	38,100	39,800	4,123	14,010	12,809	2,390	17,379	84,173	17,238	7,273	83,407	4,207	5,620	2,797	42,817	9,968	64,708	44,130
Net investment	1,455	1,734	4,216	21,812	1,160	790	14,334	13,297	32,514	13,046	-1,562	-1,462	9,188	5,603	-43	5,225	5,727	-3,317	7,903	15,746	3,747	3,391	20,862	-1,282	1,918	305	15,710	558	-19,518	11,673
Cash Flow (1)	37,007	38,163	53,897	106,777	31,500	17,904	89,214	80,558	172,094	43,838	14,812	44,931	52,258	72,926	14,355	37,638	36,369	40,948	28,310	134,845	32,464	16,414	162,736	17,428	17,721	11,784	50,241	13,391	76,354	79,377
Cash Flow (2)	25,512	25,915	27,362	52,147	22,353	13,462	279,255	33,311	74,201	10,195	13,252	41,628	17,216	39,683	9,803	2,287	23,613	37,144	13,350	48,697	11,248	9,086	74,904	12,439	13,787	9,211	27,959	4,012	22,279	40,287
Cash Flow (2) divided by Farm total capital	0.0600	0.0600	0.0400	0.0500	0.1200	0.0800	0.2800	0.0300	0.0200	0.0200	0.1200	0.1100	0.0300	0.0800	0.0700	0.0100	0.0200	0.0900	0.0900	0.0300	0.0500	0.0300	0.0200	0.0600	0.1400	0.1300	0.0200	0.0100	0.0200	0.0200
Farm total capital	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..