Financial ratios

SAS Output Economydoctor. Dairy farms data: production, economy, care and health. Data: Data Analytics Project. ProAgria and Faba. taloustohtori.luke.fi/en/ . November 21, 2025

Financial Ratios	Average	2016	2017	2018
Farms represented	16 800	5 610	5 150	6 010
Farms in sample	620<n<630	200<n<210	200<n<210	200<n<210
Arable land	59,7	57,5	59,3	62,2
Dairy cows	39,0	38,4	39,6	39,1
Profitability ratio	0,56	0,56	0,56	0,54
Entrepreneurial profit	-33 400	-28 300	-28 900	-37 600
Entrepreneurial income	49 900	51 200	53 700	47 400
Return on equity (%)	-4,0	0,4	-1,5	-7,1
Hourly earnings	4,4	8,0	8,3	1,1
Equity ratio (%)	67,5	64,9	68,8	68,0
Labor (hours)	4 440	4 370	4 400	4 540
Family labor	3 920	3 850	3 900	4 000
Hired labor	520	520	500	530