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Farm Incomes in Scotland 2006/07

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TABLE 7(a): FARM BUSINESS FUND FLOWS AND NET PROFIT BY TENURE AND TYPE OF FARM
YEARS: 2005/06 and 2006/07
OWNER-OCCUPIED

Type of Farm

Specialist Sheep ( LFA)

Specialist Beef ( LFA)

Cattle and Sheep ( LFA)

Cereals

General Cropping

Dairy

Lowground Cattle & Sheep

Mixed

All Farm types

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

Number of Farms in Sample

26

23

51

48

21

18

28

30

17

17

38

39

6

5

25

21

212

201

Net Farm Income excl. BLSA

430

-666

8,512

9,805

2,792

3,030

3,196

22,763

3,065

13,301

21,368

34,861

"

"

6,946

10,539

7,415

14,106

plus inputs not involving cash outlay

23,205

23,598

28,113

26,900

37,630

37,357

42,207

30,787

33,933

30,662

47,747

40,380

"

"

44,154

34,700

34,925

29,994

minus interest

1,860

2,311

3,429

3,763

7,367

9,486

4,745

3,459

7,536

6,454

7,629

6,640

"

"

5,922

5,650

5,379

5,258

Cash Income (1)

21,775

20,621

33,196

32,942

33,055

30,901

40,658

50,091

29,462

37,509

61,486

68,601

"

"

45,178

39,589

36,961

38,842

minus Net Investment spending

10,063

12,468

19,202

20,383

45,188

18,235

10,405

17,988

8,955

8,276

26,564

29,141

"

"

17,676

24,861

18,815

17,550

Cash flow from farm business

11,712

8,153

13,994

12,559

-12,133

12,666

30,253

32,103

20,507

29,233

34,922

39,460

"

"

27,502

14,728

18,146

21,292

plus Net Cash from non-farming resources

1,551

-671

3,542

17,403

16,512

759

10,570

-3,652

7,212

5,673

-772

-2,075

"

"

27,598

10,570

8,393

5,739

plus increase in borrowing

3,827

10,927

5,711

-5,230

20,648

13,867

-4,079

5,217

-6,891

-8,842

893

3,399

"

"

-30,573

8,953

-833

1,689

Flow of funds

17,090

18,409

23,247

24,732

25,027

27,292

36,744

33,668

20,828

26,064

35,043

40,784

"

"

24,527

34,251

25,706

28,720

Net Farm Income excl. BLSA

430

-666

8,512

9,805

2,792

3,030

3,196

22,763

3,065

13,301

21,368

34,861

"

"

6,946

10,539

7,415

14,106

plus imputed labour charges for partners and family

8,360

6,146

5,404

6,453

9,448

11,047

5,022

4,829

4,366

4,017

12,067

13,250

"

"

7,740

8,036

6,876

7,220

plus rental value

5,627

5,688

7,909

8,407

10,919

10,641

17,216

15,958

13,572

14,296

12,083

11,736

"

"

14,012

14,754

11,123

11,241

plus Imputed rent on improvements

1,026

991

2,441

2,525

3,138

2,982

2,126

1,846

1,195

1,334

11,682

9,694

"

"

2,208

2,548

3,223

3,013

plus ownership income, etc.

291

371

415

315

41

273

7,126

7,796

551

313

685

635

"

"

175

53

1,277

1,323

minus interest

1,860

2,311

3,429

3,763

7,367

9,486

4,745

3,459

7,536

6,454

7,629

6,640

"

"

5,922

5,650

5,379

5,258

minus depreciation on tenant's improvements

0

0

0

0

0

0

0

0

0

0

0

0

"

"

0

0

0

0

minus ownership expenses

504

612

820

654

716

792

1,052

1,047

1,134

916

832

899

"

"

735

832

844

788

Net Profit

18,098

15,453

28,930

31,922

34,421

38,251

40,483

57,698

31,419

40,631

66,346

77,715

"

"

37,738

42,412

36,137

42,949

(1) Cash Income estimates in this table differ to those contained in Table 1; as they are compiled in a different way.

TABLE 7(b): FARM BUSINESS FUND FLOWS AND NET PROFIT BY TENURE AND TYPE OF FARM
YEARS: 2005/06 and 2006/07
TENANTED

Type of Farm

Specialist Sheep ( LFA)

Specialist Beef ( LFA)

Cattle and Sheep ( LFA)

Cereals

General Cropping

Dairy

Lowground Cattle & Sheep

Mixed

All Farm types

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

Number of Farms in Sample

7

6

39

38

27

23

11

12

8

7

6

6

2

3

15

15

115

110

Net Farm Income excl. BLSA

9,138

4,057

16,229

17,352

18,410

13,365

19,611

17,731

13,523

17,899

32,225

32,981

"

"

15,473

21,806

15,708

14,923

plus inputs not involving cash outlay

9,589

12,228

16,818

16,397

20,614

16,863

7,788

5,379

13,136

19,235

37,112

24,596

"

"

21,442

17,319

16,285

15,434

minus interest

574

769

2,972

2,976

1,645

1,847

4,332

5,283

872

1,068

4,846

5,525

"

"

2,136

2,208

2,159

2,354

Cash Income (1)

18,153

15,516

30,075

30,773

37,379

28,381

23,067

17,827

25,787

36,066

64,491

52,052

"

"

34,779

36,917

29,834

28,003

minus Net Investment spending

3,039

6,799

15,087

11,399

8,838

15,955

3,388

4,197

11,357

13,032

10,357

25,074

"

"

13,347

14,515

9,431

11,772

Cash flow from farm business

15,114

8,717

14,988

19,374

28,541

12,426

19,679

13,630

14,430

23,034

54,134

26,978

"

"

21,432

22,402

20,403

16,231

plus Net Cash from non-farming resources

3,717

4,845

-1,841

5,938

8,479

5,825

6,874

15,909

-5,102

-3,109

4,961

-4,263

"

"

2,273

2,187

2,695

4,509

plus increase in borrowing

-3,222

-2,349

11,125

1,342

-9,653

10,226

1,562

-6,400

4,264

14,377

-13,751

24,068

"

"

2,887

747

313

4,128

Flow of funds

15,609

11,213

24,272

26,654

27,367

28,477

28,115

23,139

13,592

34,302

45,344

46,783

"

"

26,592

25,336

23,411

24,868

Net Farm Income excl. BLSA

9,138

4,057

16,229

17,352

18,410

13,365

19,611

17,731

13,523

17,899

32,225

32,981

"

"

15,473

21,806

15,708

14,923

plus imputed labour charges for partners and family

4,077

4,850

3,470

4,242

8,162

7,240

668

522

5,371

5,087

17,214

19,119

"

"

7,484

8,721

5,448

5,991

plus rental value

0

0

0

0

0

0

0

0

635

318

0

0

"

"

0

0

62

31

plus Imputed rent on improvements

1,034

843

1,805

1,260

1,246

1,208

1,268

892

452

421

3,214

3,484

"

"

538

418

1,311

1,104

plus ownership income, etc.

106

88

250

363

329

382

101

38

73

256

292

238

"

"

79

322

178

248

minus interest

574

769

2,972

2,976

1,645

1,847

4,332

5,283

872

1,068

4,846

5,525

"

"

2,136

2,208

2,159

2,354

minus depreciation on tenant's improvements

1,534

1,487

2,316

1,884

1,736

1,653

1,590

1,166

595

591

1,346

2,890

"

"

705

558

1,588

1,488

minus ownership expenses

81

97

183

251

154

88

584

266

152

22

96

157

"

"

128

110

182

147

Net Profit

16,544

12,191

27,225

28,328

31,682

25,783

28,154

25,898

21,673

25,662

59,233

64,394

"

"

26,543

34,143

26,636

26,286

(1) Cash Income estimates in this table differ to those contained in Table 1; as they are compiled in a different way.

TABLE 7(c): FARM BUSINESS FUND FLOWS AND NET PROFIT BY TENURE AND TYPE OF FARM
YEARS: 2005/06 and 2006/07
MIXED TENURE

Type of Farm

Specialist Sheep ( LFA)

Specialist Beef ( LFA)

Cattle and Sheep ( LFA)

Cereals

General Cropping

Dairy

Lowground Cattle & Sheep

Mixed

All Farm types

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

Number of Farms in Sample

12

11

34

32

18

18

16

12

18

16

18

17

3

3

25

25

144

134

Net Farm Income excl. BLSA

8,903

5,698

16,647

20,415

12,190

16,360

-1,760

11,115

7,429

45,845

18,698

24,287

"

"

23,488

32,123

12,730

22,739

plus inputs not involving cash outlay

17,506

12,170

25,395

22,018

31,238

26,288

44,320

30,440

36,706

31,138

40,125

37,566

"

"

29,873

30,011

31,054

26,403

minus interest

854

945

2,906

3,158

3,498

2,824

7,447

4,911

9,087

9,474

6,157

7,496

"

"

7,966

6,702

5,205

4,955

Cash Income (1)

25,555

16,923

39,136

39,275

39,930

39,824

35,113

36,644

35,048

67,509

52,666

54,357

"

"

45,395

55,432

38,579

44,187

minus Net Investment spending

6,982

9,544

20,287

18,655

17,063

20,469

26,665

16,836

-6,899

37,965

28,514

49,774

"

"

31,219

19,642

18,318

23,513

Cash flow from farm business

18,573

7,379

18,849

20,620

22,867

19,355

8,448

19,808

41,947

29,544

24,152

4,583

"

"

14,176

35,790

20,261

20,674

plus Net Cash from non-farming resources

-2,833

2,054

-3,012

-3,906

-4,511

8,442

24,483

16,510

14,911

25,719

16,095

22,581

"

"

16,070

-4,467

7,424

8,718

plus increase in borrowing

-1,903

2,668

9,389

9,496

11,818

-547

652

-13,856

-12,010

-17,474

-393

11,116

"

"

135

467

2,750

-1,077

Flow of funds

13,837

12,101

25,226

26,210

30,174

27,250

33,583

22,462

44,848

37,789

39,854

38,280

"

"

30,381

31,790

30,435

28,315

Net Farm Income excl. BLSA

8,903

5,698

16,647

20,415

12,190

16,360

-1,760

11,115

7,429

45,845

18,698

24,287

"

"

23,488

32,123

12,730

22,739

plus imputed labour charges for partners and family

2,368

2,087

2,575

3,014

5,878

5,703

4,724

3,814

4,543

5,809

11,851

14,048

"

"

6,784

7,078

5,141

5,633

plus rental value

2,367

2,776

6,659

7,169

8,127

8,127

15,790

14,235

11,110

11,080

7,784

8,362

"

"

10,497

9,377

8,634

8,592

plus Imputed rent on improvements

2,192

2,029

3,160

3,456

3,532

3,449

2,198

2,976

3,191

4,101

7,966

9,384

"

"

1,892

2,032

3,358

3,860

plus ownership income, etc.

2,663

2,592

363

693

517

605

597

411

117

363

340

242

"

"

1,836

971

807

781

minus interest

854

945

2,906

3,158

3,498

2,824

7,447

4,911

9,087

9,474

6,157

7,496

"

"

7,966

6,702

5,205

4,955

minus depreciation on tenant's improvements

283

60

496

545

1,123

1,358

94

94

541

451

1,197

824

"

"

132

213

543

553

minus ownership expenses

601

419

683

831

538

584

1,277

1,378

847

959

914

1,072

"

"

917

847

798

862

Net Profit

20,231

16,606

33,489

39,281

35,403

39,010

30,367

38,934

36,865

78,082

54,907

65,715

"

"

53,512

59,343

37,216

47,975

(1) Cash Income estimates in this table differ to those contained in Table 1; as they are compiled in a different way.

TABLE 7(d):FARM BUSINESS FUND FLOWS AND NET PROFIT BY TENURE AND TYPE OF FARM
YEARS: 2005/06 and 2006/07
ALL TENURES

Type of Farm

Specialist Sheep ( LFA)

Specialist Beef ( LFA)

Cattle and Sheep ( LFA)

Cereals

General Cropping

Dairy

Lowground Cattle & Sheep

Mixed

All Farm types

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

2005/06

2006/07

Number of Farms in Sample

45

40

124

118

66

59

55

54

43

40

62

62

11

11

65

61

471

445

Net Farm Income excl. BLSA

5,512

2,376

11,745

13,476

10,092

9,524

5,296

19,482

6,124

21,275

22,211

32,130

12,051

24,811

12,470

17,773

10,497

16,062

plus inputs not involving cash outlay

16,480

16,904

25,143

23,687

30,576

28,073

36,123

26,312

30,330

28,456

44,524

37,587

14,468

2,436

36,468

30,291

29,664

25,789

minus interest

1,149

1,433

3,230

3,476

4,593

5,432

5,215

4,075

6,525

6,019

6,908

6,690

6,733

7,001

5,685

5,244

4,572

4,504

Cash Income (1)

20,843

17,847

33,658

33,687

36,075

32,165

36,204

41,719

29,929

43,712

59,827

63,027

19,786

20,246

43,253

42,820

35,589

37,347

minus Net Investment spending

6,572

9,579

18,518

18,104

26,735

18,012

12,376

15,359

6,009

15,664

24,829

33,423

13,410

-12,479

20,049

21,664

16,466

17,389

Cash flow from farm business

14,271

8,268

15,140

15,583

9,340

14,153

23,828

26,360

23,920

28,048

34,998

29,604

6,376

32,725

23,204

21,156

19,123

19,958

plus Net Cash from non-farming resources

1,765

2,120

1,119

10,832

8,972

4,210

12,693

3,908

6,390

8,238

3,953

3,403

2,847

4,486

20,065

5,429

6,829

6,054

plus increase in borrowing

-104

3,934

7,590

-982

8,683

9,307

-2,052

-741

-5,745

-6,018

-1,388

8,001

8,496

-13,530

-16,969

5,391

181

1,706

Flow of funds

15,932

14,322

23,849

25,433

26,995

27,670

34,469

29,527

24,565

30,268

37,563

41,008

17,719

23,681

26,300

31,976

26,133

27,718

(1) Cash Income estimates in this table differ to those contained in Table 1; as they are compiled in a different way.
(2) Farm businesses that were not clearly either wholly or mainly owner occupied or tenanted, were excluded from the balance sheet data. In addition farms with untypical balance sheet data were also excluded.

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Page updated: Tuesday, April 29, 2008