Key ratios by size classes

SAS Output Economydoctor. Reindeer Husbandry. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. November 20, 2025
        Financial  Ratios           2022-2023
Very-large Large Rather-large Average-size Rather-small Average
Farms represented 180 70 190 190 220 850
Farms in sample 20<n<30 11<n<20 11<n<20 4<n<10 4<n<10 70<n<80
Reindeer 463 198 147 117 90 196
Entrepreneurial Profit 12 000 -15 100 -13 000 -11 200 -6 700 -5 990
        + Wages Claim 22 900 20 200 16 800 15 300 14 000 17 300
        + Interest Claim 5 040 2 370 1 990 1 410 1 110 2 300
Farm Net Income 39 900 7 440 5 750 5 410 8 450 13 600
Profitability Ratio 1,43 0,33 0,31 0,32 0,56 0,69
Farm Net Income 39 900 7 440 5 750 5 410 8 450 13 600
        - Interest Claim -5 050 -2 380 -2 000 -1 420 -1 120 -2 300
=Earnings 34 800 5 060 3 750 3 990 7 330 11 300
        Hours of family work 1 410 1 250 1 040 940 870 1 070
=Hourly earnings 24,5 4,0 3,6 4,2 8,4 10,5
Equity 229 000 103 700 92 500 61 900 48 900 103 600
        Total assets 247 600 107 800 93 200 68 800 48 900 109 600
Equity ratio 92,5 96,2 99,2 89,9 100,0 94,6
Net Result 17 300 -12 700 -11 000 -9 740 -5 580 -3 590
        Total assets 232 500 103 300 84 000 65 700 46 100 102 500
Return on assets % 7,4 -12,3 -13,1 -14,8 -12,1 -3,5