Key ratios by size classes

SAS Output Economydoctor. Reindeer Husbandry. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. March 4, 2026
        Financial  Ratios           2010-2011
Very-large Large Rather-large Average-size Rather-small Average
Farms represented 190 110 160 260 260 980
Farms in sample 20<n<30 11<n<20 11<n<20 11<n<20 4<n<10 70<n<80
Reindeer 409 212 158 113 92 183
Entrepreneurial Profit 1 730 -14 600 -15 500 -15 000 -20 200 -13 200
        + Wages Claim 21 600 19 500 20 200 16 000 17 100 18 400
        + Interest Claim 6 060 3 520 2 330 1 820 1 940 2 940
Farm Net Income 29 400 8 370 6 960 2 740 -1 180 8 150
Profitability Ratio 1,06 0,36 0,31 0,15 -0,06 0,38
Farm Net Income 29 400 8 370 6 960 2 740 -1 180 8 150
        - Interest Claim -6 070 -3 530 -2 330 -1 830 -1 950 -2 950
=Earnings 23 300 4 840 4 630 910 -3 130 5 200
        Hours of family work 1 530 1 390 1 440 1 140 1 220 1 310
=Hourly earnings 15,1 3,5 3,2 0,8 -2,6 4,0
Equity 126 900 69 600 46 900 36 200 40 700 60 300
        Total assets 135 100 73 300 56 100 45 700 42 000 66 700
Equity ratio 93,9 94,9 83,7 79,2 96,9 90,4
Net Result 8 170 -10 900 -12 700 -13 000 -18 200 -10 000
        Total assets 132 200 74 400 57 000 47 300 40 400 66 400
Return on assets % 6,2 -14,8 -22,5 -27,6 -45,2 -15,1