Financial Ratios

SAS Output Economydoctor. FADN Standard Results. taloustohtori.luke.fi/en/. Data: FADN Public Database (SO). https://agridata.ec.europa.eu/. August 15, 2026

Financial Ratios	2022
Financial Ratios	EU-ALL	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	3572900	67,230	27,700	56,990	11,250	14,210	157,520	18,200	6,940	265,340	457,450	31,580	272,160	67,020	102,590	91,070	533,940	54,190	1,350	22,200	43,020	693,880	117,040	389,800	26,830	38,950	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	105,7	152,2	150,4	10,4	47,2	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	32,1	30,3	138,4	22,7	16,5	107,3	97,2	221,0	39,9	7,5	41,8	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	131,688	141,908	435,644	128,008	60,061	590,803	431,111	900,165	233,294	33,229	121,230	177,811	291,494	41,000	135,534	127,994	91,850	87,637	361,465	104,990	848,137	60,709	41,462	39,273	313,075	50,261	755,523
Balance current subsid.taxes	15,647	32,063	21,848	31,352	4,701	121,503	41,005	51,624	40,582	5,723	12,994	65,068	33,863	8,232	21,547	17,868	10,786	13,324	90,051	18,635	19,064	7,575	11,451	5,523	45,644	9,455	134,424
Gross Farm Income	69,607	90,065	192,087	96,859	24,897	287,311	202,373	428,511	113,007	22,684	66,160	98,841	148,431	24,427	68,737	62,073	57,536	51,573	220,025	51,253	351,442	33,210	31,780	24,425	137,240	31,945	350,278
Farm Net Value Added	57,637	65,102	154,911	85,039	22,191	228,638	158,196	367,563	87,314	19,314	60,799	64,316	111,593	20,459	59,237	53,825	51,845	40,595	141,541	38,095	283,147	27,685	27,829	21,769	108,828	21,616	270,707
Farm Net Value Added per AWU	35,100	39,224	70,619	30,532	15,138	37,859	68,388	152,822	51,912	17,592	33,775	51,704	53,797	13,405	35,570	46,653	37,253	26,541	83,278	20,401	88,452	18,506	20,040	14,503	72,409	17,700	33,292
Farm Net Income	40,895	51,661	120,909	49,686	16,903	87,370	90,580	210,009	52,929	15,617	41,790	43,099	77,213	17,817	38,463	48,434	42,009	33,724	106,677	25,885	174,562	24,502	22,956	15,996	69,221	20,434	72,165
Farm Net Income per FWU	33,936	33,754	80,213	22,774	16,662	30,993	65,509	251,056	39,630	17,910	39,636	50,222	56,125	11,994	47,841	46,762	39,799	26,044	86,159	17,612	114,630	16,209	22,443	12,960	63,724	17,319	42,330
Unpaid labour input-hours	2,423	3,451	3,751	2,248	2,038	2,807	3,055	1,588	1,427	2,049	1,915	1,824	2,200	2,381	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	369,046	542,029	963,136	173,016	162,426	846,940	894,247	1725038	339,131	110,911	420,331	464,052	336,797	134,860	260,411	1050442	445,705	153,801	1197707	158,057	2661076	215,356	96,446	75,519	995,465	299,890	720,766
Change in net worth	22,864	27,369	153,688	22,152	513	45,921	41,085	238,990	46,585	-1,223	16,137	24,307	39,615	914	36,379	24,301	18,297	20,538	64,122	19,397	228,809	16,676	-898	3,008	116,685	18,484	41,491
Average farm (working) capital	235,069	456,543	621,791	170,671	70,825	877,864	533,367	1383617	355,665	63,359	258,654	379,710	491,979	80,619	203,711	315,019	214,679	131,422	921,094	147,404	1442224	109,729	66,797	58,063	592,346	161,716	944,836
Gross investment	14,516	37,304	75,168	19,365	1,692	90,664	62,817	95,478	58,304	1,946	1,630	36,569	47,271	4,770	24,285	15,383	2,081	17,446	111,724	23,750	75,152	4,773	3,486	4,102	34,730	15,948	111,192
Net investment	2,547	12,341	37,993	7,545	-1,014	31,990	18,640	34,530	32,612	-1,424	-3,731	2,044	10,433	802	14,785	7,135	-3,611	6,467	33,240	10,592	6,857	-752	-465	1,446	6,319	5,619	31,621
Cash Flow (1)	48,396	73,805	143,131	44,011	18,762	115,124	134,132	240,218	65,476	18,003	47,359	64,312	100,542	19,307	40,746	53,587	45,714	34,784	182,126	35,075	216,780	25,240	26,816	17,059	81,710	21,934	111,453
Cash Flow (2)	35,256	40,245	81,986	32,797	16,961	446,439	68,285	42,055	23,524	15,990	45,688	32,867	60,665	15,450	-10,398	38,581	41,777	23,561	79,262	16,818	149,683	19,562	24,495	14,718	57,101	8,424	41,748
Cash Flow (2) divided by Farm total capital	0.0800	0.0600	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	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..	..