North Central KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***         -      300 ***                ***     301 -      600 ***    
                                                         26 FARMS                                  44 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                137,736                                    44,437 
   2  DAIRY AND MILK                                       75,245                                     8,909 
   3  SHEEP                                                                                             625 
   4  SWINE                                                12,353                                    10,684 
   5  POULTRY AND EGGS                                          6-
   6  OTHER LIVESTOCK                                         189-                                      455-
   7  CUSTOM FEEDING                                        2,120                                       301 
   8  FEED PURCHASED                                       96,402-                                   14,125-
   9     LIVESTOCK INCOME                                $130,857                                   $50,376 
      
  10  CORN                                                  1,220                                       846 
  11  GRAIN SORGHUM                                         2,797                                     9,459 
  12  SOYBEANS                                              3,534                                     7,698 
  13  SUNFLOWERS                                                                                        108 
  14  WHEAT                                                 9,434                                    24,763 
  15  HAY AND FORAGE                                        2,216                                     8,543 
  16  OTHER CROP                                            1,568                                       542 
  17  GOVERNMENT PAYMENTS                                   5,404                                     8,612 
  18  CROP INSURANCE PROCEEDS                                 203                                       818 
  19  OTHER INCOME                                          5,571                                     4,872 
  20     VALUE OF FARM PRODUCTION                        $162,802                                  $116,637 
      
  21  HIRED LABOR                                          13,112                                     1,354 
  22  MACHINERY REPAIRS                                    10,425                                    11,296 
  23  IRRIGATION REPAIRS                                       26                                        39 
  24  BUILDING REPAIRS                                      1,187                                     1,350 
  25  INTEREST PAID                                         9,589                                     7,154 
  26  SEED-OTHER CROP EXPENSE                               2,499                                     4,162 
  27  CROP INSURANCE                                          724                                     1,442 
  28  FERTILIZER-LIME                                       5,589                                    11,344 
  29  MACHINE HIRE                                         10,890                                     4,693 
  30  ORGANIZATION FEE, PUBLICATION                         1,760                                     1,826 
  31  VET-MED-DRUGS                                         6,266                                     2,176 
  32  CROP STORAGE-MARKETING                                  110                                       595 
  33  LIVESTOCK MARKETING-BREEDING                          4,785                                     1,072 
  34  DAIRY EXPENSE                                         6,395                                       384 
  35  GAS-FUEL-OIL                                          4,982                                     6,830 
  36  IRRIGATION ENERGY                                        90                                         6 
  37  REAL ESTATE TAXES                                     2,317                                     2,735 
  38  PERSONAL PROPERTY TAXES                                 588                                       491 
  39  GENERAL FARM INSURANCE                                2,936                                     2,706 
  40  UTILITIES                                             4,733                                     2,705 
  41  CASH FARM RENT                                        6,955                                     8,124 
  42  HERBICIDE-INSECTICIDE                                 1,701                                     4,605 
  43  CONSERVATION                                             65                                       111 
  44  AUTO EXPENSE                                          1,038                                     1,103 
  45     TOTAL OPERATING EXPENSE                          $98,762                                   $78,305 
      
  46  DEPRECIATION-MACHINERY                                8,185                                    10,623 
  47  DEPRECIATION-BUILDINGS                                3,529                                       980 
  48     TOTAL FARM EXPENSE                              $110,476                                   $89,908 
      
  49     NET FARM INCOME                                  $52,326                                   $26,729 
      
  50  UNPAID FAMILY LABOR                                   1,471                                       920 
  51  UNPAID OPERATOR LABOR                                19,627                                    22,950 
  52  MANAGEMENT CHARGE                                    11,685                                     7,012 
  53  CURRENT ASSET CHARGE - 8%                            13,791                                     7,490 
  54  NONCURRENT ASSET CHARGE - 8%                         13,648                                    20,231 
  55  RETURN LABOR-MANAGEMENT                              23,416                                     1,912-
  56  RETURN TO CAPITAL                                    29,133                                     3,001 
  57  ASSET TURNOVER RATIO                                  .2998                                     .2471 
  58  OPERATING PROFIT MARGIN RATIO                         .1789                                     .0257 
  59  % RETURN ON ASSETS                                    .0536                                     .0064 
  60  % RETURN ON EQUITY                                    .0570                                     .0120-
  61  TOTAL EXPENSE RATIO                                   .6786                                     .7708 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .8800                                    1.0356 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0485                                    1.2733 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            266,504               288,765             138,315               152,447 
  65  NONCURRENT ASSETS                         259,146               271,641             309,017               344,265 
  66  CURRENT LIABILITIES                       106,409               104,092              50,024                53,483 
  67  NONCURRENT LIABILITIES                     94,342                95,247              67,951                79,564 
  68  CURRENT RATIO                                2.50                  2.77                2.76                  2.85 
  69  DEBT TO ASSET RATIO                           .38                   .36                 .26                   .27 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***         -      300 ***                ***     301 -      600 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   80,444                                    46,870 
  71  MACHINERY AND EQUIPMENT                              27,301                                    32,133 
  72  MOTOR VEHICLES & LISTED PROPERTY                     38,064                                    58,961 
  73  BUILDINGS                                            22,310                                     9,672 
  74  OWNED LAND                                          150,880                                   203,619 
  75  TOTAL ASSETS                                        543,028                                   472,022 
  76  NET WORTH                                           342,983                                   346,511 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .72                                       .85 
  78  NUMBER OF WORKERS                                      1.28                                       .96 
  79  TOTAL WORK DAYS                                         213                                       160 
  80  VALUE FARM PRODUCTION/WORKER                        126,354                                   120,754 
  81  NET FARM INCOME/WORKER                               40,611                                    27,673 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        747,022                                   555,320 
  83  VALUE OF FARM PRODUCTION                            223,961                                   137,220 
  84  NET FARM INCOME                                      71,983                                    31,446 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 5.80                                      1.70 
  86  % TILLABLE LAND                                       34.23                                     49.96 
  87  CROP MACH COST/TOT EXPENSE(%)                         13.47                                     34.54 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                            655    24    242    22    495    21        923    44    406    37    625    41   
  89  NON-IRRIGATED CROP ACRES               211    24    117    20    144    19        454    44    228    35    299    40   
  90  IRRIGATED CROP ACRES    
  91  TOTAL CROP ACRES                       224    24    124    20    145    20        461    44    236    35    301    40   
  92  PASTURE ACRES                          605    17    198    14    536    14        560    36    263    25    438    31   
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  207           212                         461           467
  95  CROP MACHINERY INVESTMENT                28,641        138.36        135.40         73,278        158.81        156.81  
  96  CROP MACHINERY COST                      14,879         71.88         70.34         31,057         67.31         66.46  
  97  GROSS CROP VALUE                         44,791        199.73        195.45         85,160        184.57        182.23  
  98  CROP PRODUCTION COSTS                    31,859        147.99        144.81         63,098        136.75        135.02  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   5     30                   21   143.1     10     54                   50   140.6 
 100  GRAIN SORGHUM                         12     33     29    81.9    24    86.4     36    107     65    85.2    81    84.9 
 101  SOYBEANS                              10     41     40    40.9    30    37.3     30     69     36    37.3    63    39.0 
 102  SUNFLOWERS  
 103  WHEAT                                 15    105     80    48.6    60    49.6     42    199    107    48.7   136    48.1 
 104  OTHER CROPS                                                                       5     19                   16   
 105  ALFALFA                               20     54     28     3.7    61     3.4     33     77     60     3.4    63     3.4 
 106  OTHER HAY & FORAGE                    18     87     52            78             34     81     62            56   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN  
 111  GRAIN SORGHUM     
 112  SOYBEANS    
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                16                                        32 
 122  DAIRY COWS                                               20                                         1 
 123  EWES                                                                                                3 
 124  SOWS                                                     11                                         6 
 125  BEEF PURCHASED FOR RESALE SALES                         385                                        37 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***     601 -      900 ***                ***     901 -     1200 ***    
                                                         68 FARMS                                  53 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 94,324                                    61,012 
   2  DAIRY AND MILK                                       11,880                                    14,945 
   3  SHEEP                                                   335                                       209 
   4  SWINE                                                 3,376                                    11,687 
   5  POULTRY AND EGGS                                          6 
   6  OTHER LIVESTOCK                                          83                                       196-
   7  CUSTOM FEEDING                                        2,753                                        96 
   8  FEED PURCHASED                                       40,088-                                   17,552-
   9     LIVESTOCK INCOME                                 $72,670                                   $70,201 
      
  10  CORN                                                  7,041                                    16,987 
  11  GRAIN SORGHUM                                        17,597                                    23,669 
  12  SOYBEANS                                             14,177                                    23,110 
  13  SUNFLOWERS                                               60                                       110-
  14  WHEAT                                                42,244                                    55,650 
  15  HAY AND FORAGE                                        4,426                                     7,784 
  16  OTHER CROP                                              374                                     2,329 
  17  GOVERNMENT PAYMENTS                                  16,425                                    24,326 
  18  CROP INSURANCE PROCEEDS                               2,844                                     1,823 
  19  OTHER INCOME                                          5,976                                     9,852 
  20     VALUE OF FARM PRODUCTION                        $183,835                                  $235,622 
      
  21  HIRED LABOR                                           3,290                                     9,816 
  22  MACHINERY REPAIRS                                    14,643                                    18,442 
  23  IRRIGATION REPAIRS                                      230                                       305 
  24  BUILDING REPAIRS                                      1,488                                     2,082 
  25  INTEREST PAID                                        10,557                                    15,153 
  26  SEED-OTHER CROP EXPENSE                               8,055                                    12,460 
  27  CROP INSURANCE                                        2,884                                     5,465 
  28  FERTILIZER-LIME                                      18,142                                    30,491 
  29  MACHINE HIRE                                          5,447                                     8,278 
  30  ORGANIZATION FEE, PUBLICATION                         2,232                                     3,051 
  31  VET-MED-DRUGS                                         3,714                                     3,746 
  32  CROP STORAGE-MARKETING                                  802                                     1,096 
  33  LIVESTOCK MARKETING-BREEDING                          4,598                                     4,335 
  34  DAIRY EXPENSE                                         2,171                                     1,001 
  35  GAS-FUEL-OIL                                          9,323                                    12,424 
  36  IRRIGATION ENERGY                                         8                                       468 
  37  REAL ESTATE TAXES                                     3,754                                     4,306 
  38  PERSONAL PROPERTY TAXES                                 462                                       816 
  39  GENERAL FARM INSURANCE                                3,168                                     4,294 
  40  UTILITIES                                             2,977                                     4,572 
  41  CASH FARM RENT                                       13,586                                    15,350 
  42  HERBICIDE-INSECTICIDE                                 8,002                                    12,901 
  43  CONSERVATION                                            152                                       440 
  44  AUTO EXPENSE                                          1,085                                     1,617 
  45     TOTAL OPERATING EXPENSE                         $120,768                                  $172,907 
      
  46  DEPRECIATION-MACHINERY                               13,055                                    18,708 
  47  DEPRECIATION-BUILDINGS                                1,343                                     1,822 
  48     TOTAL FARM EXPENSE                              $135,166                                  $193,437 
      
  49     NET FARM INCOME                                  $48,669                                   $42,185 
      
  50  UNPAID FAMILY LABOR                                   1,092                                       764 
  51  UNPAID OPERATOR LABOR                                25,610                                    28,732 
  52  MANAGEMENT CHARGE                                    11,587                                    11,133 
  53  CURRENT ASSET CHARGE - 8%                            10,689                                     8,210 
  54  NONCURRENT ASSET CHARGE - 8%                         22,644                                    24,335 
  55  RETURN LABOR-MANAGEMENT                              14,244                                     8,876 
  56  RETURN TO CAPITAL                                    20,937                                    16,709 
  57  ASSET TURNOVER RATIO                                  .2815                                     .3394 
  58  OPERATING PROFIT MARGIN RATIO                         .1139                                     .0709 
  59  % RETURN ON ASSETS                                    .0321                                     .0241 
  60  % RETURN ON EQUITY                                    .0249                                     .0038 
  61  TOTAL EXPENSE RATIO                                   .7353                                     .8210 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9435                                     .9934 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1249                                    1.1315 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            228,019               259,690             204,674               228,568 
  65  NONCURRENT ASSETS                         397,986               420,398             469,523               485,611 
  66  CURRENT LIABILITIES                       107,542               112,936             104,312               123,689 
  67  NONCURRENT LIABILITIES                    118,181               134,107             174,552               172,206 
  68  CURRENT RATIO                                2.12                  2.30                1.96                  1.85 
  69  DEBT TO ASSET RATIO                           .36                   .36                 .41                   .41 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***     601 -      900 ***                ***     901 -     1200 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   52,977                                    47,590 
  71  MACHINERY AND EQUIPMENT                              42,046                                    56,039 
  72  MOTOR VEHICLES & LISTED PROPERTY                     73,915                                    92,277 
  73  BUILDINGS                                            13,380                                    17,423 
  74  OWNED LAND                                          271,942                                   291,322 
  75  TOTAL ASSETS                                        653,047                                   694,188 
  76  NET WORTH                                           416,664                                   406,808 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .94                                      1.06 
  78  NUMBER OF WORKERS                                      1.12                                      1.40 
  79  TOTAL WORK DAYS                                         236                                       292 
  80  VALUE FARM PRODUCTION/WORKER                        163,837                                   168,301 
  81  NET FARM INCOME/WORKER                               43,375                                    30,132 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        688,483                                   652,340 
  83  VALUE OF FARM PRODUCTION                            193,811                                   221,418 
  84  NET FARM INCOME                                      51,310                                    39,642 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 1.11                                      3.00 
  86  % TILLABLE LAND                                       51.51                                     70.09 
  87  CROP MACH COST/TOT EXPENSE(%)                         29.60                                     30.84 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1408    68    460    60   1065    64       1485    53    527    42   1109    51   
  89  NON-IRRIGATED CROP ACRES               717    68    317    58    482    63       1010    53    412    41    732    50   
  90  IRRIGATED CROP ACRES                   110     5                  99     5        207     8                 187     6   
  91  TOTAL CROP ACRES                       725    68    318    58    490    63       1041    53    425    41    754    50   
  92  PASTURE ACRES                          888    52    214    42    827    45        585    40    152    30    523    36   
  93  FARMSTEAD ACRES                         32     7     30     6     
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  725           737                        1041          1073
  95  CROP MACHINERY INVESTMENT                96,747        133.35        131.23        129,877        124.78        121.01  
  96  CROP MACHINERY COST                      40,014         55.16         54.28         59,660         57.32         55.59  
  97  GROSS CROP VALUE                        131,611        181.41        178.52        198,026        190.25        184.51  
  98  CROP PRODUCTION COSTS                    90,905        125.30        123.31        145,446        139.73        135.52  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  23     99     83   130.3    73   127.1     24    161     94   138.6   124   128.6 
 100  GRAIN SORGHUM                         62    165     88    98.2   119    94.1     48    230    109    95.2   177    93.7 
 101  SOYBEANS                              43    139     74    35.6   105    35.0     43    166    112    35.5   119    37.8 
 102  SUNFLOWERS  
 103  WHEAT                                 67    326    133    48.2   246    47.0     53    471    189    47.7   344    48.6 
 104  OTHER CROPS                            6     23     10            25              6     62
 105  ALFALFA                               48     74     59     3.5    68     3.2     33     88     51     3.2    82     3.8 
 106  OTHER HAY & FORAGE                    54    100     60            77             41    115     57            90   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN                                                                              4    125                  121   194.6 
 111  GRAIN SORGHUM     
 112  SOYBEANS                               5     64                   54    46.8      5    127                  100    53.3 
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                34                                        29 
 122  DAIRY COWS                                                3                                         2 
 123  EWES                                                      3                                         1 
 124  SOWS                                                      1                                        19 
 125  BEEF PURCHASED FOR RESALE SALES                         110                                       131 
 126  SWINE PURCHASED FOR RESALE SALES                         39 
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***    1201 -     1500 ***                ***    1501 -     1800 ***    
                                                         33 FARMS                                  19 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                111,389                                    63,862 
   2  DAIRY AND MILK                                       12,069                                        35-
   3  SHEEP 
   4  SWINE                                                 5,392 
   5  POULTRY AND EGGS                                                                                    4 
   6  OTHER LIVESTOCK                                       2,780-                                       50-
   7  CUSTOM FEEDING                                                                                     23 
   8  FEED PURCHASED                                       40,700-                                    6,587-
   9     LIVESTOCK INCOME                                 $85,371                                   $57,217 
      
  10  CORN                                                  9,594                                    15,194 
  11  GRAIN SORGHUM                                        32,517                                    40,320 
  12  SOYBEANS                                             29,600                                    39,729 
  13  SUNFLOWERS                                            3,165                                     2,851 
  14  WHEAT                                                75,655                                    94,690 
  15  HAY AND FORAGE                                       15,727                                     7,054 
  16  OTHER CROP                                            3,196                                       700-
  17  GOVERNMENT PAYMENTS                                  30,892                                    32,199 
  18  CROP INSURANCE PROCEEDS                               6,147                                     3,086 
  19  OTHER INCOME                                         18,309                                    10,478 
  20     VALUE OF FARM PRODUCTION                        $310,174                                  $302,116 
      
  21  HIRED LABOR                                          11,976                                    13,785 
  22  MACHINERY REPAIRS                                    23,840                                    24,970 
  23  IRRIGATION REPAIRS                                      540                                       572 
  24  BUILDING REPAIRS                                      2,438                                     1,313 
  25  INTEREST PAID                                        19,064                                    16,911 
  26  SEED-OTHER CROP EXPENSE                              15,727                                    17,026 
  27  CROP INSURANCE                                        6,310                                     8,070 
  28  FERTILIZER-LIME                                      34,971                                    39,932 
  29  MACHINE HIRE                                         12,782                                    11,154 
  30  ORGANIZATION FEE, PUBLICATION                         3,116                                     2,182 
  31  VET-MED-DRUGS                                         5,111                                     2,219 
  32  CROP STORAGE-MARKETING                                2,403                                     1,332 
  33  LIVESTOCK MARKETING-BREEDING                          1,997                                       671 
  34  DAIRY EXPENSE                                           835 
  35  GAS-FUEL-OIL                                         15,391                                    15,255 
  36  IRRIGATION ENERGY                                       218                                       112 
  37  REAL ESTATE TAXES                                     4,949                                     4,183 
  38  PERSONAL PROPERTY TAXES                               1,023                                       593 
  39  GENERAL FARM INSURANCE                                4,967                                     4,407 
  40  UTILITIES                                             3,847                                     2,669 
  41  CASH FARM RENT                                       22,400                                    19,277 
  42  HERBICIDE-INSECTICIDE                                18,767                                    21,119 
  43  CONSERVATION                                            576                                       668 
  44  AUTO EXPENSE                                          1,301                                       698 
  45     TOTAL OPERATING EXPENSE                         $214,546                                  $209,119 
      
  46  DEPRECIATION-MACHINERY                               24,179                                    28,487 
  47  DEPRECIATION-BUILDINGS                                2,293                                     2,239 
  48     TOTAL FARM EXPENSE                              $241,017                                  $239,845 
      
  49     NET FARM INCOME                                  $69,156                                   $62,271 
      
  50  UNPAID FAMILY LABOR                                   2,045                                     2,605 
  51  UNPAID OPERATOR LABOR                                28,473                                    27,000 
  52  MANAGEMENT CHARGE                                    16,442                                    15,295 
  53  CURRENT ASSET CHARGE - 8%                            13,279                                    12,367 
  54  NONCURRENT ASSET CHARGE - 8%                         33,879                                    30,445 
  55  RETURN LABOR-MANAGEMENT                              19,953                                    16,853 
  56  RETURN TO CAPITAL                                    41,260                                    34,282 
  57  ASSET TURNOVER RATIO                                  .3398                                     .3591 
  58  OPERATING PROFIT MARGIN RATIO                         .1330                                     .1135 
  59  % RETURN ON ASSETS                                    .0452                                     .0407 
  60  % RETURN ON EQUITY                                    .0377                                     .0325 
  61  TOTAL EXPENSE RATIO                                   .7770                                     .7939 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9284                                     .9425 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0805                                    1.0842 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            289,310               326,061             239,820               257,417 
  65  NONCURRENT ASSETS                         579,455               630,739             579,367               606,220 
  66  CURRENT LIABILITIES                       144,322               139,078              87,724               100,331 
  67  NONCURRENT LIABILITIES                    161,997               201,224             200,373               224,079 
  68  CURRENT RATIO                                2.00                  2.34                2.73                  2.57 
  69  DEBT TO ASSET RATIO                           .35                   .36                 .35                   .38 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***    1201 -     1500 ***                ***    1501 -     1800 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   75,890                                    51,463 
  71  MACHINERY AND EQUIPMENT                              74,195                                    75,920 
  72  MOTOR VEHICLES & LISTED PROPERTY                    116,393                                   145,193 
  73  BUILDINGS                                            22,892                                    21,809 
  74  OWNED LAND                                          378,411                                   333,162 
  75  TOTAL ASSETS                                        912,782                                   841,412 
  76  NET WORTH                                           589,471                                   535,159 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.05                                      1.00 
  78  NUMBER OF WORKERS                                      1.55                                      1.43 
  79  TOTAL WORK DAYS                                         402                                       364 
  80  VALUE FARM PRODUCTION/WORKER                        199,139                                   210,264 
  81  NET FARM INCOME/WORKER                               44,400                                    43,339 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        865,569                                   841,412 
  83  VALUE OF FARM PRODUCTION                            294,130                                   302,116 
  84  NET FARM INCOME                                      65,579                                    62,271 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 2.18                                       .04 
  86  % TILLABLE LAND                                       59.69                                     74.05 
  87  CROP MACH COST/TOT EXPENSE(%)                         26.89                                     34.69 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2277    33    651    33   1626    33       2233    19    672    16   1759    18   
  89  NON-IRRIGATED CROP ACRES              1330    33    424    33    906    33       1653    19    509    16   1292    18   
  90  IRRIGATED CROP ACRES                   163     6                 120     6    
  91  TOTAL CROP ACRES                      1359    33    432    33    927    33       1653    19    509    16   1292    18   
  92  PASTURE ACRES                         1034    29    255    28    846    27        733    15    237    11    559    15   
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1359          1345                        1653          1664
  95  CROP MACHINERY INVESTMENT               151,098        111.15        112.37        195,973        118.54        117.77  
  96  CROP MACHINERY COST                      64,799         47.67         48.19         83,195         50.32         49.99  
  97  GROSS CROP VALUE                        259,489        190.89        192.97        297,874        180.18        179.00  
  98  CROP PRODUCTION COSTS                   166,081        122.17        123.51        198,943        120.34        119.55  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  13    117     93   136.3    87   132.4      6    236                  157   134.2 
 100  GRAIN SORGHUM                         32    321    112    97.6   255   106.0     17    394    144    92.0   320    96.7 
 101  SOYBEANS                              28    205    114    37.4   143    38.5     17    294    169    30.4   238    32.8 
 102  SUNFLOWERS                             5    113 
 103  WHEAT                                 33    583    188    47.1   426    49.5     19    783    266    51.8   619    47.4 
 104  OTHER CROPS                            4     96 
 105  ALFALFA                               25    105     58     4.0    91     3.5     12     86     41     4.2    79     3.4 
 106  OTHER HAY & FORAGE                    27    105     42            97             14    160     95            92   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN  
 111  GRAIN SORGHUM     
 112  SOYBEANS                               5     88                   69    41.0  
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                56                                        37 
 122  DAIRY COWS                                                4 
 123  EWES  
 124  SOWS                                                      6 
 125  BEEF PURCHASED FOR RESALE SALES                         210                                        91 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***    1801 -     2100 ***                ***    2101 -          ***    
                                                         13 FARMS                                  14 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 93,856                                   137,895 
   2  DAIRY AND MILK                                       53,832                                     1,518-
   3  SHEEP 
   4  SWINE 
   5  POULTRY AND EGGS                                         66 
   6  OTHER LIVESTOCK                                       1,419-                                    1,184 
   7  CUSTOM FEEDING                                          207                                    22,938 
   8  FEED PURCHASED                                       28,009-                                   22,269-
   9     LIVESTOCK INCOME                                $118,533                                  $138,231 
      
  10  CORN                                                 30,748                                    20,056 
  11  GRAIN SORGHUM                                        52,384                                    88,677 
  12  SOYBEANS                                             51,738                                    69,787 
  13  SUNFLOWERS                                              231-                                    2,999 
  14  WHEAT                                               121,982                                   175,628 
  15  HAY AND FORAGE                                       26,590                                       476-
  16  OTHER CROP                                           13,510                                    10,314 
  17  GOVERNMENT PAYMENTS                                  49,916                                    59,324 
  18  CROP INSURANCE PROCEEDS                               2,920                                    11,618 
  19  OTHER INCOME                                         28,164                                    21,114 
  20     VALUE OF FARM PRODUCTION                        $496,254                                  $597,273 
      
  21  HIRED LABOR                                          31,354                                    38,313 
  22  MACHINERY REPAIRS                                    39,733                                    45,105 
  23  IRRIGATION REPAIRS                                      455                                       648 
  24  BUILDING REPAIRS                                      1,392                                     5,925 
  25  INTEREST PAID                                        29,235                                    34,183 
  26  SEED-OTHER CROP EXPENSE                              31,366                                    36,106 
  27  CROP INSURANCE                                       10,077                                    16,962 
  28  FERTILIZER-LIME                                      54,270                                    66,780 
  29  MACHINE HIRE                                         12,833                                    23,632 
  30  ORGANIZATION FEE, PUBLICATION                         4,049                                     4,890 
  31  VET-MED-DRUGS                                         3,749                                     6,809 
  32  CROP STORAGE-MARKETING                                5,881                                     1,985 
  33  LIVESTOCK MARKETING-BREEDING                          4,511                                     2,546 
  34  DAIRY EXPENSE                                         5,729                                         5 
  35  GAS-FUEL-OIL                                         21,499                                    26,109 
  36  IRRIGATION ENERGY                                       333                                       653 
  37  REAL ESTATE TAXES                                     5,631                                     6,744 
  38  PERSONAL PROPERTY TAXES                               1,623                                     1,741 
  39  GENERAL FARM INSURANCE                                6,767                                    10,357 
  40  UTILITIES                                             7,050                                    11,990 
  41  CASH FARM RENT                                       53,937                                    67,505 
  42  HERBICIDE-INSECTICIDE                                35,197                                    42,841 
  43  CONSERVATION                                            248                                       831 
  44  AUTO EXPENSE                                          1,193                                       561 
  45     TOTAL OPERATING EXPENSE                         $368,112                                  $453,218 
      
  46  DEPRECIATION-MACHINERY                               38,255                                    47,505 
  47  DEPRECIATION-BUILDINGS                                4,100                                     4,516 
  48     TOTAL FARM EXPENSE                              $410,467                                  $505,239 
      
  49     NET FARM INCOME                                  $85,787                                   $92,034 
      
  50  UNPAID FAMILY LABOR                                   1,038                                       964 
  51  UNPAID OPERATOR LABOR                                36,554                                    40,693 
  52  MANAGEMENT CHARGE                                    21,582                                    24,448 
  53  CURRENT ASSET CHARGE - 8%                            16,955                                    13,587 
  54  NONCURRENT ASSET CHARGE - 8%                         24,046                                    28,214 
  55  RETURN LABOR-MANAGEMENT                              43,747                                    49,269 
  56  RETURN TO CAPITAL                                    55,847                                    60,111 
  57  ASSET TURNOVER RATIO                                  .4502                                     .5496 
  58  OPERATING PROFIT MARGIN RATIO                         .1125                                     .1006 
  59  % RETURN ON ASSETS                                    .0507                                     .0553 
  60  % RETURN ON EQUITY                                    .0519                                     .0496 
  61  TOTAL EXPENSE RATIO                                   .8271                                     .8459 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9464                                     .9566 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0290                                    1.0266 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            354,099               404,395             424,519               464,370 
  65  NONCURRENT ASSETS                         681,240               764,884             611,970               672,587 
  66  CURRENT LIABILITIES                       150,653               183,964             253,004               296,219 
  67  NONCURRENT LIABILITIES                    405,732               439,248             287,980               291,235 
  68  CURRENT RATIO                                2.35                  2.20                1.68                  1.57 
  69  DEBT TO ASSET RATIO                           .54                   .53                 .52                   .52 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***    1801 -     2100 ***                ***    2101 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   63,802                                   119,738 
  71  MACHINERY AND EQUIPMENT                             121,007                                   141,875 
  72  MOTOR VEHICLES & LISTED PROPERTY                    191,083                                   202,368 
  73  BUILDINGS                                            37,823                                    41,968 
  74  OWNED LAND                                          358,737                                   217,019 
  75  TOTAL ASSETS                                      1,102,309                                 1,086,723 
  76  NET WORTH                                           512,511                                   522,504 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.35                                      1.50 
  78  NUMBER OF WORKERS                                      2.63                                      2.79 
  79  TOTAL WORK DAYS                                         565                                       672 
  80  VALUE FARM PRODUCTION/WORKER                        188,085                                   213,857 
  81  NET FARM INCOME/WORKER                               32,514                                    32,953 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        814,206                                   721,048 
  83  VALUE OF FARM PRODUCTION                            366,551                                   396,295 
  84  NET FARM INCOME                                      63,365                                    61,065 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 6.71                                      1.71 
  86  % TILLABLE LAND                                       78.84                                     72.32 
  87  CROP MACH COST/TOT EXPENSE(%)                         25.29                                     25.81 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2505    13    972     8   2066    12       3848    14   1143     9   3353    13   
  89  NON-IRRIGATED CROP ACRES              1842    13    761     8   1488    12       2735    14    896     8   2394    13   
  90  IRRIGATED CROP ACRES                   345     5
  91  TOTAL CROP ACRES                      1975    13    834     8   1583    12       2783    14    902     8   2442    13   
  92  PASTURE ACRES                          626    11                 579    10       1203    12    345     8   1168    10   
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1975          2023                        2783          2771
  95  CROP MACHINERY INVESTMENT               258,951        131.13        127.99        274,943         98.80         99.22  
  96  CROP MACHINERY COST                     103,796         52.56         51.30        130,425         46.87         47.07  
  97  GROSS CROP VALUE                        406,734        205.97        201.03        522,064        187.61        188.40  
  98  CROP PRODUCTION COSTS                   285,043        144.34        140.88        352,312        126.61        127.14  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   7    137     93   155.0   117   139.5      6    185                  179   150.6 
 100  GRAIN SORGHUM                         13    418    250    97.7   328    99.6     14    589    274   109.4   486   102.8 
 101  SOYBEANS                              13    312    253    34.8   233    34.3     12    525    215    31.6   456    37.4 
 102  SUNFLOWERS  
 103  WHEAT                                 13    847    321    48.5   704    46.8     14   1286    318    50.4  1190    49.8 
 104  OTHER CROPS 
 105  ALFALFA                               10    222     57     3.3   221     4.0     10    161     48     3.4   158     3.9 
 106  OTHER HAY & FORAGE                     7    124                   86             12    182     71           159   
 107  VEGETABLES  
 108  TRUCK CROPS 
 109  FRUIT - FLOWERS - TREES 
      
 IRRIGATED ACRES                                  AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
 110  CORN  
 111  GRAIN SORGHUM     
 112  SOYBEANS                               4    207 
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                20                                        31 
 122  DAIRY COWS                                               13 
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                         159                                       207 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003