Financial Ratios SAS Output Economydoctor. Total Calculation of Agriculture. taloustohtori.luke.fi/en/. Data: Luke Profitability bookkeeping results. July 4, 2025 Financial Ratios 2021 Farms represented 46.428 GROSS RETURN TOTAL .million euros 6.541 PRODUCTION COSTS .million euros 7.314 Farm Net Income .million euros 647 Profitability Ratio 0,44 =Earnings .million euros 182 =Hourly earnings 3,1 Equity ratio 74 Return on assets % -1,0