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	2021
Financial Ratios	EU27-2020	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
Farms represented	3571368	67,354	27,720	57,482	11,118	14,212	158,000	18,173	6,944	266,970	456,590	31,778	268,321	67,549	102,282	90,752	534,507	54,097	1,355	22,216	1,901	43,186	693,880	115,010	390,026	26,552	38,927	4,466
Farms in sample	70,000-80,000	1,000-2,000	1,000-2,000	2,000-3,000	500-1,000	1,000-2,000	7,000-8,000	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	200-500	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
Arable land	40,4	33,7	54,6	76,8	11,7	255,7	103,4	150,2	152,6	10,4	43,9	72,4	94,1	16,0	51,8	46,2	23,2	52,1	93,3	73,4	3,0	40,6	21,4	24,3	25,0	105,4	11,5	410,7
Livestock Units	31,8	30,7	141,3	24,0	16,8	109,0	93,4	222,9	39,6	7,2	40,4	31,1	75,1	8,4	20,1	67,9	18,0	12,8	124,0	25,2	21,3	157,6	14,2	12,7	8,5	61,9	12,2	122,8
Total output	108,183	118,637	336,846	106,952	54,142	454,928	347,114	697,565	169,709	27,647	104,996	139,195	248,264	32,520	113,277	97,185	81,249	59,106	274,601	86,291	61,350	665,797	45,222	37,961	34,230	263,875	33,834	661,284
Balance current subsid.taxes	14,971	26,691	22,988	23,093	4,444	116,801	46,140	50,115	39,931	6,083	12,131	58,832	32,677	7,189	18,549	16,753	10,965	13,145	76,512	16,593	2,718	34,165	6,153	8,902	5,309	38,890	7,847	131,027
Gross Farm Income	59,104	78,520	137,888	81,056	21,716	235,246	161,112	310,172	82,328	19,400	64,864	79,310	126,090	20,150	61,588	47,912	55,447	35,925	159,346	41,645	19,689	280,018	24,269	28,282	22,479	113,554	19,153	320,887
Farm Net Value Added	47,725	54,634	102,132	69,965	18,703	182,106	120,459	250,383	58,481	16,090	59,713	48,992	90,770	16,080	52,473	40,303	49,827	25,953	87,095	28,362	15,999	217,913	18,827	24,378	19,919	83,959	9,295	243,855
Farm Net Value Added per AWU	28,863	32,651	48,281	23,875	12,523	29,759	52,271	102,504	33,381	14,940	32,610	39,059	43,615	10,243	32,289	34,987	36,124	17,202	52,550	14,654	11,411	69,332	12,383	16,897	13,108	53,425	7,718	28,751
Farm Net Income	32,211	40,968	70,348	39,095	13,668	57,069	57,130	99,117	27,440	13,104	42,110	28,904	58,262	13,170	33,658	35,667	40,522	20,304	57,878	16,109	13,641	118,465	15,855	19,342	15,384	40,810	8,398	62,708
Farm Net Income per FWU	26,802	26,623	46,675	16,641	13,897	24,742	43,099	115,395	24,402	15,362	39,569	33,297	42,000	9,179	47,681	33,953	38,590	16,570	46,552	11,254	9,417	78,656	10,730	18,806	11,389	37,593	7,214	49,508
Unpaid labour input-hours	2,446	3,474	3,757	2,265	2,067	2,834	3,060	1,648	1,472	1,995	1,939	1,848	2,220	2,432	1,305	2,208	2,355	2,475	2,748	2,169	2,886	3,443	2,970	1,974	2,748	2,300	2,115	1,552
Net worth	344,247	529,940	839,274	154,791	157,180	736,564	837,886	1549218	297,584	112,075	393,833	434,454	300,990	133,639	238,647	1024427	423,780	142,665	1105499	151,771	262,230	2362174	196,938	98,398	69,768	945,268	283,182	699,952
Change in net worth	16,820	12,749	30,049	15,102	-140	23,805	27,688	86,421	22,614	-1,887	23,236	42,626	25,397	1,767	38,086	2,677	32,360	11,483	14,442	8,906	2,002	163,588	3,810	1,442	842	-7,241	7,037	25,654
Average farm (working) capital	217,481	437,427	538,840	153,015	68,932	777,088	489,546	1348881	319,070	64,678	239,565	336,174	456,505	81,770	188,295	295,377	190,695	117,647	834,205	149,395	168,335	1325599	103,277	65,279	53,712	596,232	152,253	901,411
Gross investment	13,559	38,978	58,010	14,784	2,245	61,535	58,070	102,067	49,488	2,021	4,032	31,436	42,004	5,148	16,316	17,587	2,979	19,571	91,525	19,098	2,721	70,555	4,573	4,534	2,405	42,217	13,374	63,059
Net investment	2,181	15,092	22,253	3,692	-767	8,395	17,417	42,279	25,641	-1,289	-1,119	1,118	6,684	1,078	7,201	9,978	-2,641	9,599	19,274	5,815	-969	8,449	-869	630	-155	12,622	3,517	-13,973
Cash Flow (1)	41,358	61,176	106,387	40,588	15,789	90,967	98,429	159,375	48,814	15,805	46,681	52,867	86,787	15,168	40,006	41,143	44,412	29,575	130,893	27,726	14,903	171,763	19,122	22,432	16,817	61,303	16,563	97,749
Cash Flow (2)	29,125	30,764	53,954	29,000	13,115	333,957	49,396	63,842	17,330	13,745	42,653	18,982	47,594	9,288	1,025	24,526	39,582	13,624	56,532	10,855	10,010	102,591	13,914	17,846	14,765	37,440	3,701	14,314
Cash Flow (2) divided by Farm total capital	0.0700	0.0500	0.0500	0.1400	0.0800	0.3200	0.0400	0.0200	0.0400	0.1200	0.1000	0.0300	0.0900	0.0700	0.0000	0.0200	0.0900	0.0800	0.0400	0.0500	0.0400	0.0300	0.0700	0.1700	0.2100	0.0300	0.0100	0.0100
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