Financial Ratios SAS Output Economydoctor. Total Calculation of Agriculture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. July 1, 2025 Financial Ratios 2019 Farms represented 48.752 GROSS RETURN TOTAL .million euros 6.415 PRODUCTION COSTS .million euros 7.339 Farm Net Income .million euros 606 Profitability Ratio 0,37 =Earnings .million euros 117 =Hourly earnings 1,8 Equity ratio 73 Return on assets % -1,9