2001 MFBA PROFIT AND LOSS SUMMARY COMPARISON BY OPERATOR


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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.               $110,381        $160,024       $59,975
 2.  Livestock & Livestock Products       $73,524         $78,881       $68,084
 3.  Other Farm Income                     $6,464          $9,700        $3,179
                
 4.  Total Gross Sales                   $190,370        $248,606      $131,238
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Income Adjustments
 5.  Market Livestock & Livestock 
             Products Inventory Change      ($279)         $5,751       ($6,404)
 6.  Breeding Livestock Inventory Change    ($889)           $202       ($1,998)
 7.  Crop Inventory Increase              ($2,401)           ($723)      ($4,104)
 8.  Hedging Gains or Losses - Net           $216            $675         ($249)
                                                                                  
 9        Total Income Adjustments        ($3,354)         $5,906      ($12,758)
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10.       Total Accrual Income           $187,015        $254,512      $118,480
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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                                 $3,084          $4,888        $1,251
13.  Commercial Feed                      $12,415         $11,065       $13,786
14.  Commercial Feed Inventory Change ( - ) ($776)          ($109)      ($1,453)

15.       Total Adjusted Farm Product
                               Purchases  $40,255         $43,201       $37,263
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16.       Value of Farm Production       $146,760        $211,310       $81,216
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Operating Expenses

17.  Livestock Except Feed                 $3,090          $3,592        $2,580
Crops
18.       Plant Food                      $15,060         $19,219       $10,836
19.       Chemicals                       $10,313         $13,878        $6,693
20.       Seeds, Plants & Supplies        $13,860         $19,976        $7,650
21.       Marketing                        $1,051          $1,216          $883
22.       Insurance                        $1,463          $2,219          $695

23.  Total Direct Crop Expense
       (Lines 17+18+19+20+21)             $41,747         $56,509       $26,758
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24.  Labor                                 $8,961         $10,710        $7,185
25.  Machine Hire                          $4,391          $5,086        $3,686
26.  Insurance                             $2,916          $3,486        $2,337
27.  Machinery & Equipment Operation      $18,289         $22,647       $13,864
28.  Utilities                             $3,230          $3,904        $2,545
29.  Taxes                                 $2,423          $2,715        $2,127
30.  Rent                                 $11,216         $18,231        $4,092
31.  Real Estate Repair & Maintenance      $3,545          $3,584        $3,505
32.  Miscellaneous                        ($3,174)        ($4,152)      ($2,182)

33.  Total Direct Production Expenses     $96,638        $126,318       $66,502
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Expense Adjustments

34.  Supplies - Inventory Change           $1,793          $1,814        $1,773
35.       Operating Margin (16-33+34)     $51,915         $86,806       $16,487

Interest Costs

36.  Interest Paid                        $15,418         $19,552       $11,221

Depreciation

37.  Machinery & Equipment                $12,230         $15,684        $8,723
38.  Real Estate                           $2,357          $2,588        $2,124

39.       Total Depreciation              $14,588         $18,273       $10,847
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40.       Total Operating Costs
             (15+33-34+36+39)            $165,107        $205,531      $124,061
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41.       Net Farm Operating Profit 
                  (10-40)                 $21,908         $48,981       ($5,581)
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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)         $23,467         $50,841       ($4,327)
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Land Value Changes
     Real Estate Farmed

46.  Ending Value                        $358,247        $409,221      $306,489
47.        Sales (+)                         $509          $1,012            $0
48.        Purchases & Improvements (-)    $7,379         $12,501        $2,179
49.  Beginning Value (-)                 $350,514        $395,391      $304,947

50.  Gain - - Land in Business               $862          $2,339         ($636)

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             $22,466         $30,641       $14,166
55.  Tax Deductible Personal Expenses      $2,437          $2,327        $2,548
56.  Other Family Expenses                ($2,879)            $89       ($5,893)

57.       Total Family Living Costs       $22,024         $33,058       $10,821
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Other Balance Sheet Changes

58-60. (+) Non-Farm Income
       (-) Cash-Capital Withdrawn
       (+) Cash-Capital Injected           $8,140         $11,934        $4,288

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    $11,492          $6,180       $16,886
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66.  Calculated Change of Net Worth       $13,797         $26,302        $1,101
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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 ]