Profitability measures and financial structure: a comparison of low-sales, medium-sales, and large family operations in the United States
Date
2011-12
Authors
Thilmany, Dawn, author
Pendell, Dustin, author
Johnson, Kamina, author
Seitzinger, Ann, author
Pritchett, James, author
Colorado State University, Department of Agricultural and Resource Economics, publisher
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Abstract
Analysts use financial ratios to evaluate the performance and sustainability of businesses including farms and ranches. In this fact sheet we evaluate the performance of farms and ranches ranked according to their return on assets (ROA). The operations are divided into classes by sales volume, so that high, average and low financial performance is compared both within and across sales classes. These comparisons provide insights into the nature and cause of variation in performance across operations.
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Rights Access
Subject
gross sales
assets
costs
sales
performance
sustainability
mid-sized farms
United States
small farms