2001 FBMA PROFIT AND LOSS SUMMARY COMPARISON BY BUSINESS UNIT


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     INCOME                           All Farms         Top 1/2         Bottom 1/2
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Number of Farms                          131              66               65
 1.  Crop - Sales, CCC Loans,
       Price Support, Ins.            $116,765         $170,424         $62,280
 2.  Livestock & Livestock Products    $73,608          $79,049         $68,084
 3.  Other Farm Income                  $6,469           $9,708          $3,179
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 4.  Total Gross Sales                $196,843         $259,183        $133,544
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Income Adjustments                
 5.  Market Livestock & Livestock  
       Products Inventory Change         ($312)          $5,687         ($6,404)
 6.  Breeding Livestock Inventory 
       Change                            ($902)            $177         ($1,998)
 7.  Crop Inventory Increase              ($63)          $3,586         ($3,768)
 8.  Hedging Gains or Losses - Net        $216             $675           ($249)
 9        Total Income Adjustments     ($1,061)         $10,126        ($12,421)
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10.       Total Accrual Income        $195,781         $269,309        $121,122
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     EXPENSES                         All Farms         Top 1/2         Bottom 1/2
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Farm Product Purchases             
11.  Livestock & Livestock Products    $23,979          $27,138         $20,771
12.  Crops                              $3,140           $4,888          $1,365
13.  Commercial Feed                   $12,421          $11,076         $13,786
14.  Commercial Feed Inventory             
     Change (-)                          ($776)           ($109)        ($1,453)
15.    Total Adjusted Farm Product 
         Purchases                     $40,317          $43,213         $37,377
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16.    Value of Farm Production       $155,464         $226,096         $83,744
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Operating Expenses                
17.  Livestock Except Feed              $3,103           $3,593          $2,606
Crops:                            
18.       Plant Food                   $15,630          $20,180         $11,009
19.       Chemicals                    $10,672          $14,471          $6,815
20.       Seeds, Plants & Supplies     $14,275          $20,674          $7,778
21.       Marketing                     $1,057           $1,228            $883
22.       Insurance                     $1,471           $2,236            $695
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23.  Total Direct Crop Expense
     (Lines 18+19+20+21+22)            $43,107          $58,791         $27,182
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24.  Labor                              $9,166          $11,081          $7,221
25.  Machine Hire                       $4,591           $5,285          $3,886
26.  Insurance                          $2,938           $3,487          $2,381
27.  Machinery & Equipment Operation   $18,316          $22,647         $13,917
28.  Utilities                          $3,237           $3,904          $2,560
29.  Taxes                              $3,532           $4,212          $2,841
30.  Rent                                   $0               $0              $0
31.  Real Estate Repair & Maintenance   $3,549           $3,593          $3,505
32.  Miscellaneous                     ($3,320)         ($4,232)        ($2,395)
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33.      Total Direct Production 
            Expenses                   $88,222         $112,364         $63,708
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Expense Adjustments                  
                                     
34.  Supplies - Inventory Change        $1,881           $1,988          $1,773
35.       Operating Margin (16-33+34)  $69,123         $115,720         $21,809
                                     
Interest Costs                       
36.  Interest Paid                     $15,452          $19,601         $11,240
                                     
Depreciation                         
37.  Machinery & Equipment             $12,266          $15,724          $8,755
38.  Real Estate                        $2,380           $2,588          $2,170
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39.       Total Depreciation           $14,646          $18,312         $10,925
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40.    Total Operating Costs 
          (15+33-34+36+39)            $156,758         $191,502        $121,479
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41.    Net Farm Operating Profit
          (10-40)                      $39,023          $77,807           ($357)
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Disposal of Farm Assets - Gain or Loss

42.  Machinery & Equipment              $1,232           $1,424          $1,038
43.  Real Estate                          $326             $435            $215
44.       Gain or Loss                  $1,559           $1,859          $1,253
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45.       Net Farm Profit (41+44)      $40,582          $79,667            $896
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Land Value Changes
  Real Estate Farmed

46.  Ending Value                     $711,752         $882,938        $537,933
47.      Sales (+)                        $509           $1,012              $0
48.      Purchases & Improvements (-)   $7,465          $12,671          $2,179
49.  Beginning Value (-)              $704,019         $869,109        $536,390
50.            Gain - - Land in 
               Business                   $777           $2,169           ($636)
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Real Estate Rented to Others

51.  Ending Value                         $606               $0          $1,222
52.  Beginning Value (-)                  $606               $0          $1,222
53.            Gain - - Rental Real Estate  $0               $0              $0
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Family Living Expenses

54.  Food, Clothing & Shelter          $22,557          $30,641         $14,348
55.  Tax Deductible Personal Expenses   $2,474           $2,327          $2,623
56.  Other Family Expenses             ($2,901)             $51         ($5,900)
57.       Total Family Living Costs    $22,129          $33,020         $11,071
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Other Balance Sheet Changes

58-60. (+) Non-Farm Income
       (-) Cash-Capital Withdrawn
       (+) Cash-Capital Injected       $8,288           $12,611          $3,899

61.  Construction in Progress (-)          $0                $0              $0
62.  Gain - -Investments, Securities
             & Loans                       $0                $0              $0
63.  After Tax Adjustment Impacts (+)      $0                $0              $0
64.  Non-Farm Inventory Change (+)         $0                $0              $0
65.  Total Other Balance Sheet Changes($2,775)         ($17,932)        $12,614
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66.  Change of Net Worth              $16,454           $30,884          $1,802

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Farms sorted into top half and bottom half by net farm operating profit.
Due to rounding of figures some variance may occur in totals.


Missouri Farm Business Management Analysis - Summary of Records
College of Agriculture, Food and Natural Resources
University of Missouri - Columbia

[ Farm Business Management - Summary of Records ]