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	2022
Financial Ratios	EU27-2020	Austria	Belgium	Bulgaria	Cyprus	Czechia	Germany	Denmark	Estonia	Greece	Spain	Finland	France	Croatia	Hungary	Ireland	Italy	Lithuania	Luxembourg	Latvia	Netherlands	Poland	Portugal	Romania	Sweden	Slovenia	Slovakia
Farms represented	3573287	67,234	27,700	56,987	11,248	14,212	157,896	18,201	6,944	265,340	457,456	31,582	272,162	67,018	102,594	91,066	533,943	54,194	1,353	22,200	43,022	693,880	117,044	389,803	26,825	38,953	4,430
Farms in sample	70,000-80,000	1,000-2,000	500-1,000	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	1,000-2,000	10,000-20,000	2,000-3,000	5,000-6,000	500-1,000	500-1,000	500-1,000
Arable land	41,2	33,7	53,1	75,9	11,1	254,2	105,9	152,2	150,4	10,4	47,1	73,3	94,1	17,1	52,9	45,8	23,7	51,4	96,0	73,3	41,3	21,3	25,8	26,3	104,3	11,5	408,2
Livestock Units	32,2	30,3	138,4	22,7	16,5	107,3	96,9	221,0	39,9	7,5	42,1	29,6	72,9	8,4	21,5	67,9	18,0	14,3	127,0	21,0	162,9	14,3	13,2	8,8	62,7	12,2	107,5
Total output	131,854	141,908	435,644	128,008	60,061	590,817	430,269	900,165	233,294	33,229	122,662	177,811	291,494	41,056	135,534	127,994	91,850	87,637	361,465	104,990	848,137	60,644	41,462	39,273	313,075	50,261	755,523
Balance current subsid.taxes	15,611	30,147	21,848	31,352	4,701	121,503	40,991	51,624	40,582	5,723	12,984	65,068	33,863	8,234	21,547	17,868	10,786	13,324	90,051	18,635	19,064	7,571	11,451	5,523	45,644	9,455	134,424
Gross Farm Income	69,867	94,251	192,087	96,859	24,897	287,325	201,986	428,511	113,007	22,684	67,644	98,841	148,431	24,495	68,737	62,073	57,536	51,573	220,025	51,253	351,442	33,177	31,780	24,425	137,240	31,945	350,278
Farm Net Value Added	57,900	69,288	154,911	85,039	22,191	228,651	157,911	367,563	87,314	19,314	62,286	64,316	111,593	20,522	59,237	53,825	51,845	40,595	141,541	38,095	283,147	27,654	27,829	21,769	108,828	21,616	270,707
Farm Net Value Added per AWU	35,268	41,746	70,619	30,532	15,138	37,861	68,519	152,822	51,912	17,592	34,604	51,704	53,797	13,449	35,570	46,653	37,253	26,541	83,278	20,401	88,452	18,489	20,040	14,503	72,409	17,700	33,292
Farm Net Income	41,160	55,847	120,909	49,686	16,903	87,384	90,391	210,009	52,929	15,617	43,293	43,099	77,213	17,880	38,463	48,434	42,009	33,724	106,677	25,885	174,562	24,480	22,956	15,996	69,221	20,434	72,165
Farm Net Income per FWU	34,168	36,489	80,213	22,774	16,662	31,003	65,430	251,056	39,630	17,910	41,109	50,222	56,125	12,041	47,841	46,762	39,799	26,044	86,159	17,612	114,630	16,208	22,443	12,960	63,724	17,319	42,330
Unpaid labour input-hours	2,422	3,451	3,751	2,248	2,038	2,807	3,050	1,588	1,427	2,049	1,915	1,824	2,200	2,380	1,292	2,176	2,368	2,472	2,736	2,133	3,492	2,944	1,963	2,615	2,290	2,142	1,393
Net worth	368,991	542,029	963,136	173,016	162,426	846,940	893,656	1725038	339,131	110,911	419,744	464,052	336,797	135,031	260,411	1050442	445,705	153,801	1197707	158,057	2661076	215,293	96,446	75,519	995,465	299,890	720,766
Change in net worth	22,886	27,369	153,688	22,152	513	45,921	40,941	238,990	46,585	-1,223	16,356	24,307	39,615	899	36,379	24,301	18,297	20,538	64,122	19,397	228,809	16,668	-898	3,008	116,685	18,484	41,491
Average farm (working) capital	235,011	456,543	621,791	170,671	70,825	877,864	532,108	1383617	355,665	63,359	258,466	379,710	491,979	80,806	203,711	315,019	214,679	131,422	921,094	147,404	1442224	109,659	66,797	58,063	592,346	161,716	944,836
Gross investment	14,707	37,304	75,168	19,365	1,692	90,664	62,747	95,478	58,304	1,946	3,092	36,569	47,271	4,857	24,285	15,383	2,081	17,446	111,724	23,750	75,152	4,770	3,486	4,102	34,730	15,948	111,192
Net investment	2,739	12,341	37,993	7,545	-1,014	31,990	18,673	34,530	32,612	-1,424	-2,265	2,044	10,433	884	14,785	7,135	-3,611	6,467	33,240	10,592	6,857	-753	-465	1,446	6,319	5,619	31,621
Cash Flow (1)	48,464	77,991	143,131	44,011	18,762	115,138	133,850	240,218	65,476	18,003	47,340	64,312	100,542	19,268	40,746	53,587	45,714	34,784	182,126	35,075	216,780	25,221	26,816	17,059	81,710	21,934	111,453
Cash Flow (2)	35,304	44,431	81,986	32,797	16,961	446,453	68,188	42,055	23,524	15,990	45,486	32,867	60,665	15,421	-10,398	38,581	41,777	23,561	79,262	16,818	149,683	19,546	24,495	14,718	57,101	8,424	41,748
Cash Flow (2) divided by Farm total capital	0.0800	0.0700	0.0700	0.1400	0.1000	0.3700	0.0600	0.0100	0.0500	0.1400	0.1100	0.0500	0.1100	0.1100	-0.0300	0.0400	0.0900	0.1200	0.0500	0.0700	0.0400	0.0900	0.2400	0.1800	0.0400	0.0300	0.0400
Farm total capital	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..