North Central KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           ***         -   350000 ***                ***  350001 -   500000 ***    
                                                         11 FARMS                                  13 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                  2,603                                    30,383 
   2  DAIRY AND MILK                                        6,536                                     2,125 
   3  SHEEP 
   4  SWINE                                                29,198 
   5  POULTRY AND EGGS                                         13-
   6  OTHER LIVESTOCK                                         547 
   7  CUSTOM FEEDING    
   8  FEED PURCHASED                                       17,322-                                    4,215-
   9     LIVESTOCK INCOME                                 $21,549                                   $28,293 
      
  10  CORN                                                  1,179                                       745 
  11  GRAIN SORGHUM                                        13,005                                    11,871 
  12  SOYBEANS                                              4,068                                    10,383 
  13  SUNFLOWERS                                                                                        844 
  14  WHEAT                                                20,956                                    25,914 
  15  HAY AND FORAGE                                       13,702                                     2,322 
  16  OTHER CROP                                              922                                     3,042 
  17  GOVERNMENT PAYMENTS                                   9,291                                    10,675 
  18  CROP INSURANCE PROCEEDS                                 159                                       344 
  19  OTHER INCOME                                          1,748                                     7,167 
  20     VALUE OF FARM PRODUCTION                         $86,579                                  $101,599 
      
  21  HIRED LABOR                                           2,476                                     1,056 
  22  MACHINERY REPAIRS                                     9,810                                     9,654 
  23  IRRIGATION REPAIRS                                      390 
  24  BUILDING REPAIRS                                        438                                       250 
  25  INTEREST PAID                                         6,627                                     7,933 
  26  SEED-OTHER CROP EXPENSE                               3,059                                     4,941 
  27  CROP INSURANCE                                        1,929                                     2,230 
  28  FERTILIZER-LIME                                       6,385                                     9,900 
  29  MACHINE HIRE                                          7,921                                     3,328 
  30  ORGANIZATION FEE, PUBLICATION                         2,034                                     1,773 
  31  VET-MED-DRUGS                                           837                                     1,687 
  32  CROP STORAGE-MARKETING                                  312                                     1,033 
  33  LIVESTOCK MARKETING-BREEDING                          1,181                                       514 
  34  DAIRY EXPENSE                                           195                                        91 
  35  GAS-FUEL-OIL                                          5,218                                     6,590 
  36  IRRIGATION ENERGY                                       725 
  37  REAL ESTATE TAXES                                     2,741                                     2,034 
  38  PERSONAL PROPERTY TAXES                                 662                                       406 
  39  GENERAL FARM INSURANCE                                1,890                                     1,909 
  40  UTILITIES                                             4,051                                     2,239 
  41  CASH FARM RENT                                        3,355                                     7,800 
  42  HERBICIDE-INSECTICIDE                                 5,376                                     4,608 
  43  CONSERVATION                                                                                        4 
  44  AUTO EXPENSE                                          2,179                                     1,174 
  45     TOTAL OPERATING EXPENSE                          $69,790                                   $71,155 
      
  46  DEPRECIATION-MACHINERY                                4,955                                     7,742 
  47  DEPRECIATION-BUILDINGS                                2,851                                       599 
  48     TOTAL FARM EXPENSE                               $77,596                                   $79,496 
      
  49     NET FARM INCOME                                   $8,983                                   $22,104 
      
  50  UNPAID FAMILY LABOR                                   1,841                                     1,385 
  51  UNPAID OPERATOR LABOR                                18,655                                    18,485 
  52  MANAGEMENT CHARGE                                     2,932                                     5,389 
  53  CURRENT ASSET CHARGE - 8%                               514                                     3,333 
  54  NONCURRENT ASSET CHARGE - 8%                          7,103                                    11,103 
  55  RETURN LABOR-MANAGEMENT                                 474-                                    6,284 
  56  RETURN TO CAPITAL                                     7,817-                                    4,778 
  57  ASSET TURNOVER RATIO                                  .4645                                     .3321 
  58  OPERATING PROFIT MARGIN RATIO                         .0903-                                    .0470 
  59  % RETURN ON ASSETS                                    .0419-                                    .0156 
  60  % RETURN ON EQUITY                                    .1517-                                    .0175-
  61  TOTAL EXPENSE RATIO                                   .8962                                     .7824 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.1668                                    1.0311 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.2548                                    1.1731 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                             35,712                43,172              83,381                94,084 
  65  NONCURRENT ASSETS                         148,996               144,888             210,040               224,323 
  66  CURRENT LIABILITIES                        29,022                37,019              44,798                49,341 
  67  NONCURRENT LIABILITIES                     55,359                60,956              75,426                81,371 
  68  CURRENT RATIO                                1.23                  1.17                1.86                  1.91 
  69  DEBT TO ASSET RATIO                           .46                   .52                 .41                   .41 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           ***         -   350000 ***                ***  350001 -   500000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                    9,940                                    30,482 
  71  MACHINERY AND EQUIPMENT                              15,821                                    25,655 
  72  MOTOR VEHICLES & LISTED PROPERTY                     30,345                                    48,893 
  73  BUILDINGS                                            16,265                                     6,425 
  74  OWNED LAND                                           79,323                                   131,364 
  75  TOTAL ASSETS                                        186,384                                   305,914 
  76  NET WORTH                                            95,206                                   180,446 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .69                                       .68 
  78  NUMBER OF WORKERS                                       .87                                       .77 
  79  TOTAL WORK DAYS                                         124                                       144 
  80  VALUE FARM PRODUCTION/WORKER                         99,205                                   130,771 
  81  NET FARM INCOME/WORKER                               10,293                                    28,450 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        269,766                                   446,841 
  83  VALUE OF FARM PRODUCTION                            125,311                                   148,404 
  84  NET FARM INCOME                                      13,002                                    32,286 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                18.74                                       .29 
  86  % TILLABLE LAND                                       82.53                                     68.90 
  87  CROP MACH COST/TOT EXPENSE(%)                         38.99                                     27.87 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                            480    10    276    10    255     8        699    13    305    12    493    11   
  89  NON-IRRIGATED CROP ACRES               322    10    190    10    189     7        480    13    246    11    353    10   
  90  IRRIGATED CROP ACRES    
  91  TOTAL CROP ACRES                       396    10    241    10    194     8        481    13    247    11    354    10   
  92  PASTURE ACRES                          162     5     63     5                     396     7    148     6    376     5   
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  360           349                         481           470
  95  CROP MACHINERY INVESTMENT                43,528        120.91        124.61         56,520        117.43        120.33  
  96  CROP MACHINERY COST                      30,258         84.05         86.62         22,156         46.03         47.17  
  97  GROSS CROP VALUE                         69,416        175.29        180.65         84,929        176.45        180.81  
  98  CROP PRODUCTION COSTS                    68,099        171.97        177.22         50,827        105.60        108.21  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN  
 100  GRAIN SORGHUM                          7     97     83    72.7    36    80.1      9    142     76    92.7   125    96.7 
 101  SOYBEANS                               4     25                                   9     86     45    38.5    63    36.1 
 102  SUNFLOWERS  
 103  WHEAT                                  9    176     86    44.6   128    45.1     11    242    115    48.1   217    49.1 
 104  OTHER CROPS 
 105  ALFALFA                                6     93    118     3.1                   10     41     35     3.7    39     4.0 
 106  OTHER HAY & FORAGE                     4     44                                  10     72     56            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                                                                                          24 
 122  DAIRY COWS                                                2 
 123  EWES  
 124  SOWS                                                     27 
 125  BEEF PURCHASED FOR RESALE SALES                          11                                        26 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           ***  500001 -   750000 ***                ***  750001 -  1000000 ***    
                                                         35 FARMS                                  47 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 24,839                                    31,464 
   2  DAIRY AND MILK                                       27,171                                    22,635 
   3  SHEEP                                                   786 
   4  SWINE                                                 2,889                                    10,261 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                          43-                                       80 
   7  CUSTOM FEEDING                                          378                                     1,197 
   8  FEED PURCHASED                                       13,405-                                   17,092-
   9     LIVESTOCK INCOME                                 $42,616                                   $48,544 
      
  10  CORN                                                  2,127                                     9,549 
  11  GRAIN SORGHUM                                        14,724                                    19,219 
  12  SOYBEANS                                              7,412                                    14,989 
  13  SUNFLOWERS                                                                                        469 
  14  WHEAT                                                31,051                                    41,669 
  15  HAY AND FORAGE                                        4,786                                     4,904 
  16  OTHER CROP                                              661                                       851 
  17  GOVERNMENT PAYMENTS                                  10,809                                    17,836 
  18  CROP INSURANCE PROCEEDS                               2,117                                     2,505 
  19  OTHER INCOME                                          5,892                                     5,838 
  20     VALUE OF FARM PRODUCTION                        $122,194                                  $166,374 
      
  21  HIRED LABOR                                           5,821                                     5,946 
  22  MACHINERY REPAIRS                                    11,728                                    13,705 
  23  IRRIGATION REPAIRS                                       15                                       213 
  24  BUILDING REPAIRS                                      1,111                                     1,186 
  25  INTEREST PAID                                         6,623                                     9,192 
  26  SEED-OTHER CROP EXPENSE                               4,620                                     9,268 
  27  CROP INSURANCE                                        1,973                                     3,032 
  28  FERTILIZER-LIME                                      11,752                                    18,908 
  29  MACHINE HIRE                                          4,285                                     5,347 
  30  ORGANIZATION FEE, PUBLICATION                         1,776                                     2,382 
  31  VET-MED-DRUGS                                         1,989                                     2,339 
  32  CROP STORAGE-MARKETING                                  494                                       915 
  33  LIVESTOCK MARKETING-BREEDING                          1,318                                     1,271 
  34  DAIRY EXPENSE                                         1,976                                     2,307 
  35  GAS-FUEL-OIL                                          6,936                                     8,495 
  36  IRRIGATION ENERGY                                         7                                       133 
  37  REAL ESTATE TAXES                                     2,459                                     3,773 
  38  PERSONAL PROPERTY TAXES                                 511                                       336 
  39  GENERAL FARM INSURANCE                                2,564                                     2,812 
  40  UTILITIES                                             3,101                                     3,425 
  41  CASH FARM RENT                                        9,448                                     9,761 
  42  HERBICIDE-INSECTICIDE                                 7,043                                     9,436 
  43  CONSERVATION                                            162                                       332 
  44  AUTO EXPENSE                                          1,163                                     1,395 
  45     TOTAL OPERATING EXPENSE                          $88,878                                  $115,908 
      
  46  DEPRECIATION-MACHINERY                               10,753                                    11,993 
  47  DEPRECIATION-BUILDINGS                                1,194                                     1,705 
  48     TOTAL FARM EXPENSE                              $100,825                                  $129,605 
      
  49     NET FARM INCOME                                  $21,369                                   $36,769 
      
  50  UNPAID FAMILY LABOR                                     257                                       814 
  51  UNPAID OPERATOR LABOR                                21,986                                    23,381 
  52  MANAGEMENT CHARGE                                     5,932                                     8,928 
  53  CURRENT ASSET CHARGE - 8%                             5,912                                     7,642 
  54  NONCURRENT ASSET CHARGE - 8%                         15,503                                    19,971 
  55  RETURN LABOR-MANAGEMENT                                 303-                                    8,343 
  56  RETURN TO CAPITAL                                       183-                                   12,839 
  57  ASSET TURNOVER RATIO                                  .3103                                     .3157 
  58  OPERATING PROFIT MARGIN RATIO                         .0015-                                    .0772 
  59  % RETURN ON ASSETS                                    .0005-                                    .0244 
  60  % RETURN ON EQUITY                                    .0254-                                    .0106 
  61  TOTAL EXPENSE RATIO                                   .8251                                     .7790 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0557                                     .9781 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.2309                                    1.1441 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            105,136               115,274             141,864               154,565 
  65  NONCURRENT ASSETS                         274,163               293,099             360,001               397,482 
  66  CURRENT LIABILITIES                        34,418                38,183              51,566                53,824 
  67  NONCURRENT LIABILITIES                     85,260                94,440             123,967               134,236 
  68  CURRENT RATIO                                3.05                  3.02                2.75                  2.87 
  69  DEBT TO ASSET RATIO                           .32                   .32                 .35                   .34 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           ***  500001 -   750000 ***                ***  750001 -  1000000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   36,219                                    37,976 
  71  MACHINERY AND EQUIPMENT                              34,364                                    41,232 
  72  MOTOR VEHICLES & LISTED PROPERTY                     56,569                                    61,834 
  73  BUILDINGS                                            12,307                                    13,127 
  74  OWNED LAND                                          158,940                                   244,249 
  75  TOTAL ASSETS                                        393,836                                   526,956 
  76  NET WORTH                                           267,686                                   345,159 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .81                                       .86 
  78  NUMBER OF WORKERS                                      1.04                                      1.10 
  79  TOTAL WORK DAYS                                         172                                       218 
  80  VALUE FARM PRODUCTION/WORKER                        116,534                                   151,249 
  81  NET FARM INCOME/WORKER                               20,380                                    33,427 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        483,658                                   608,524 
  83  VALUE OF FARM PRODUCTION                            150,063                                   192,128 
  84  NET FARM INCOME                                      26,243                                    42,461 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 1.55                                      1.14 
  86  % TILLABLE LAND                                       68.01                                     75.16 
  87  CROP MACH COST/TOT EXPENSE(%)                         31.23                                     30.48 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                            797    35    384    29    508    33       1005    47    509    42    587    44   
  89  NON-IRRIGATED CROP ACRES               534    35    266    29    332    33        747    47    425    39    430    43   
  90  IRRIGATED CROP ACRES    
  91  TOTAL CROP ACRES                       542    35    266    29    341    33        756    47    427    39    438    43   
  92  PASTURE ACRES                          371    24    179    19    306    18        360    31    168    25    291    24   
  93  FARMSTEAD ACRES                                                                   112     5    108     5    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  542           559                         756           751
  95  CROP MACHINERY INVESTMENT                74,965        138.32        134.17         88,594        117.25        117.99  
  96  CROP MACHINERY COST                      31,492         58.11         56.37         39,509         52.29         52.62  
  97  GROSS CROP VALUE                         91,549        168.92        163.86        131,549        174.10        175.20  
  98  CROP PRODUCTION COSTS                    68,502        126.39        122.61         96,123        127.22        128.02  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   7     58     35   137.1    47   126.2     16    139    139   129.2    70   132.5 
 100  GRAIN SORGHUM                         28    139     78    92.7   104    85.1     41    196    125    91.7   127    88.0 
 101  SOYBEANS                              16    119     50    31.0   109    33.2     37    124    105    37.2    74    35.5 
 102  SUNFLOWERS  
 103  WHEAT                                 32    287    143    45.5   196    44.8     43    343    193    48.6   205    47.2 
 104  OTHER CROPS                                                                       5     61
 105  ALFALFA                               20     86     67     3.4    79     3.7     31     64     43     3.6    62     3.2 
 106  OTHER HAY & FORAGE                    23     84     46            71             34     75     43            62   
 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    102
 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                                                11                                        14 
 122  DAIRY COWS                                                7                                         7 
 123  EWES                                                      4 
 124  SOWS                                                      4                                         7 
 125  BEEF PURCHASED FOR RESALE SALES                           8                                        39 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           *** 1000001 -  1375000 ***                *** 1375001 -  1750000 ***    
                                                         58 FARMS                                  40 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 50,915                                    68,010 
   2  DAIRY AND MILK                                        6,610                                    38,182 
   3  SHEEP                                                   584 
   4  SWINE                                                 4,291                                    14,122 
   5  POULTRY AND EGGS                                          1-
   6  OTHER LIVESTOCK                                         489-                                      490-
   7  CUSTOM FEEDING                                        1,214                                       125 
   8  FEED PURCHASED                                       13,470-                                   24,365-
   9     LIVESTOCK INCOME                                 $49,655                                   $95,585 
      
  10  CORN                                                  6,996                                    13,227 
  11  GRAIN SORGHUM                                        25,596                                    24,916 
  12  SOYBEANS                                             19,142                                    27,535 
  13  SUNFLOWERS                                            1,499                                     1,507 
  14  WHEAT                                                52,445                                    56,806 
  15  HAY AND FORAGE                                       10,543                                     2,519 
  16  OTHER CROP                                            1,504                                     1,386 
  17  GOVERNMENT PAYMENTS                                  19,424                                    25,690 
  18  CROP INSURANCE PROCEEDS                               2,544                                     2,176 
  19  OTHER INCOME                                          6,719                                    12,856 
  20     VALUE OF FARM PRODUCTION                        $196,065                                  $264,201 
      
  21  HIRED LABOR                                           4,768                                    10,057 
  22  MACHINERY REPAIRS                                    16,093                                    20,112 
  23  IRRIGATION REPAIRS                                      196                                       354 
  24  BUILDING REPAIRS                                        988                                     2,307 
  25  INTEREST PAID                                        10,615                                    17,734 
  26  SEED-OTHER CROP EXPENSE                              10,117                                    12,756 
  27  CROP INSURANCE                                        3,684                                     6,079 
  28  FERTILIZER-LIME                                      23,078                                    30,591 
  29  MACHINE HIRE                                          8,087                                     7,170 
  30  ORGANIZATION FEE, PUBLICATION                         2,237                                     2,367 
  31  VET-MED-DRUGS                                         2,509                                     4,457 
  32  CROP STORAGE-MARKETING                                  994                                     1,573 
  33  LIVESTOCK MARKETING-BREEDING                          3,148                                     3,842 
  34  DAIRY EXPENSE                                           836                                     4,446 
  35  GAS-FUEL-OIL                                         10,897                                    12,253 
  36  IRRIGATION ENERGY                                       130                                        92 
  37  REAL ESTATE TAXES                                     3,896                                     4,857 
  38  PERSONAL PROPERTY TAXES                                 660                                       883 
  39  GENERAL FARM INSURANCE                                3,380                                     4,832 
  40  UTILITIES                                             2,789                                     5,142 
  41  CASH FARM RENT                                       10,474                                    16,582 
  42  HERBICIDE-INSECTICIDE                                11,654                                    14,425 
  43  CONSERVATION                                            178                                       503 
  44  AUTO EXPENSE                                          1,283                                     1,231 
  45     TOTAL OPERATING EXPENSE                         $132,691                                  $184,643 
      
  46  DEPRECIATION-MACHINERY                               15,159                                    20,607 
  47  DEPRECIATION-BUILDINGS                                1,121                                     2,852 
  48     TOTAL FARM EXPENSE                              $148,971                                  $208,102 
      
  49     NET FARM INCOME                                  $47,095                                   $56,099 
      
  50  UNPAID FAMILY LABOR                                   1,203                                     2,025 
  51  UNPAID OPERATOR LABOR                                26,860                                    29,565 
  52  MANAGEMENT CHARGE                                    11,237                                    13,824 
  53  CURRENT ASSET CHARGE - 8%                             7,942                                    12,020 
  54  NONCURRENT ASSET CHARGE - 8%                         22,689                                    29,419 
  55  RETURN LABOR-MANAGEMENT                              15,261                                    12,635 
  56  RETURN TO CAPITAL                                    18,409                                    28,419 
  57  ASSET TURNOVER RATIO                                  .3288                                     .3302 
  58  OPERATING PROFIT MARGIN RATIO                         .0939                                     .1076 
  59  % RETURN ON ASSETS                                    .0309                                     .0355 
  60  % RETURN ON EQUITY                                    .0204                                     .0206 
  61  TOTAL EXPENSE RATIO                                   .7598                                     .7877 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9602                                     .9596 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1165                                    1.1164 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            165,724               188,287             230,944               263,947 
  65  NONCURRENT ASSETS                         408,304               430,180             539,282               565,956 
  66  CURRENT LIABILITIES                        71,773                83,682              94,235               100,144 
  67  NONCURRENT LIABILITIES                    133,033               138,232             171,201               198,565 
  68  CURRENT RATIO                                2.31                  2.25                2.45                  2.64 
  69  DEBT TO ASSET RATIO                           .36                   .36                 .34                   .36 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           *** 1000001 -  1375000 ***                *** 1375001 -  1750000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   44,063                                    71,096 
  71  MACHINERY AND EQUIPMENT                              45,655                                    63,667 
  72  MOTOR VEHICLES & LISTED PROPERTY                     79,843                                   102,841 
  73  BUILDINGS                                            10,525                                    27,562 
  74  OWNED LAND                                          272,979                                   342,768 
  75  TOTAL ASSETS                                        596,247                                   800,065 
  76  NET WORTH                                           382,887                                   517,992 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .99                                      1.09 
  78  NUMBER OF WORKERS                                      1.20                                      1.47 
  79  TOTAL WORK DAYS                                         248                                       332 
  80  VALUE FARM PRODUCTION/WORKER                        162,222                                   179,424 
  81  NET FARM INCOME/WORKER                               38,966                                    38,098 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        599,348                                   730,653 
  83  VALUE OF FARM PRODUCTION                            197,085                                   241,280 
  84  NET FARM INCOME                                      47,340                                    51,232 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 1.83                                       .77 
  86  % TILLABLE LAND                                       66.28                                     64.56 
  87  CROP MACH COST/TOT EXPENSE(%)                         33.88                                     27.64 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1388    58    474    51   1006    56       1764    40    566    36   1320    38   
  89  NON-IRRIGATED CROP ACRES               903    58    318    50    651    56       1130    40    387    35    856    37   
  90  IRRIGATED CROP ACRES                   139     7     85     5    110     5    
  91  TOTAL CROP ACRES                       920    58    327    50    661    56       1139    40    388    35    864    37   
  92  PASTURE ACRES                          547    49    207    37    399    48        708    35    230    29    566    32   
  93  FARMSTEAD ACRES                         45     7     32     5                      44     5     
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  920           923                        1139          1155
  95  CROP MACHINERY INVESTMENT               111,405        121.09        120.65        136,570        119.93        118.27  
  96  CROP MACHINERY COST                      50,472         54.86         54.66         57,525         50.51         49.82  
  97  GROSS CROP VALUE                        169,889        184.65        183.99        210,902        185.20        182.65  
  98  CROP PRODUCTION COSTS                   114,717        124.69        124.24        145,931        128.15        126.38  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                  17    107     92   127.5    78   123.2     22    146    101   148.0   130   128.4 
 100  GRAIN SORGHUM                         50    245     97    96.7   187    97.4     36    275     82   100.8   226    97.2 
 101  SOYBEANS                              44    152     92    35.1   108    36.9     33    206    114    36.9   157    35.3 
 102  SUNFLOWERS                             4    101                                   6     86                   75    13.7 
 103  WHEAT                                 57    412    141    49.6   312    48.7     39    500    190    47.2   378    49.9 
 104  OTHER CROPS                            5     49                   38              6     40
 105  ALFALFA                               38     92     39     3.8    99     3.5     31     63     38     3.5    55     3.3 
 106  OTHER HAY & FORAGE                    47     88     47            65             35    106     59            77   
 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     62 
 111  GRAIN SORGHUM     
 112  SOYBEANS                               6     80     65    56.0    40    49.5  
 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                                                40                                        26 
 122  DAIRY COWS                                                2                                         8 
 123  EWES                                                      4 
 124  SOWS                                                                                               26 
 125  BEEF PURCHASED FOR RESALE SALES                          47                                       108 
 126  SWINE PURCHASED FOR RESALE SALES                         46 
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           *** 1750001 -  2125000 ***                *** 2125001 -          ***    
                                                         21 FARMS                                  45 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                147,158                                   259,741 
   2  DAIRY AND MILK                                           33                                    22,194 
   3  SHEEP 
   4  SWINE                                                                                           2,219 
   5  POULTRY AND EGGS                                          3                                        29 
   6  OTHER LIVESTOCK                                         270-                                    1,751-
   7  CUSTOM FEEDING                                          117                                     9,722 
   8  FEED PURCHASED                                       44,539-                                  104,874-
   9     LIVESTOCK INCOME                                $102,502                                  $187,281 
      
  10  CORN                                                  9,128                                    23,585 
  11  GRAIN SORGHUM                                        32,662                                    40,411 
  12  SOYBEANS                                             25,728                                    46,783 
  13  SUNFLOWERS                                                                                        453 
  14  WHEAT                                                80,814                                   108,299 
  15  HAY AND FORAGE                                       15,505                                    11,606 
  16  OTHER CROP                                            1,727                                     7,421 
  17  GOVERNMENT PAYMENTS                                  27,783                                    40,913 
  18  CROP INSURANCE PROCEEDS                               5,391                                     5,502 
  19  OTHER INCOME                                         24,494                                    16,476 
  20     VALUE OF FARM PRODUCTION                        $325,735                                  $488,731 
      
  21  HIRED LABOR                                          11,470                                    28,925 
  22  MACHINERY REPAIRS                                    23,675                                    36,162 
  23  IRRIGATION REPAIRS                                      789                                       466 
  24  BUILDING REPAIRS                                      2,344                                     4,594 
  25  INTEREST PAID                                        22,708                                    27,830 
  26  SEED-OTHER CROP EXPENSE                              15,586                                    24,277 
  27  CROP INSURANCE                                        8,375                                     8,967 
  28  FERTILIZER-LIME                                      36,114                                    49,510 
  29  MACHINE HIRE                                         13,555                                    19,066 
  30  ORGANIZATION FEE, PUBLICATION                         4,022                                     3,924 
  31  VET-MED-DRUGS                                         4,987                                     9,454 
  32  CROP STORAGE-MARKETING                                1,188                                     2,840 
  33  LIVESTOCK MARKETING-BREEDING                          5,660                                     6,806 
  34  DAIRY EXPENSE                                                                                   1,749 
  35  GAS-FUEL-OIL                                         16,516                                    20,248 
  36  IRRIGATION ENERGY                                       190                                       468 
  37  REAL ESTATE TAXES                                     4,459                                     5,346 
  38  PERSONAL PROPERTY TAXES                                 976                                     1,371 
  39  GENERAL FARM INSURANCE                                4,706                                     8,075 
  40  UTILITIES                                             3,648                                     7,484 
  41  CASH FARM RENT                                       28,173                                    49,715 
  42  HERBICIDE-INSECTICIDE                                14,713                                    26,260 
  43  CONSERVATION                                            742                                       433 
  44  AUTO EXPENSE                                          1,015                                       535 
  45     TOTAL OPERATING EXPENSE                         $225,611                                  $344,502 
      
  46  DEPRECIATION-MACHINERY                               28,355                                    37,043 
  47  DEPRECIATION-BUILDINGS                                3,205                                     3,333 
  48     TOTAL FARM EXPENSE                              $257,171                                  $384,878 
      
  49     NET FARM INCOME                                  $68,563                                  $103,852 
      
  50  UNPAID FAMILY LABOR                                   1,821                                     1,400 
  51  UNPAID OPERATOR LABOR                                28,414                                    36,240 
  52  MANAGEMENT CHARGE                                    16,795                                    25,762 
  53  CURRENT ASSET CHARGE - 8%                            19,536                                    21,492 
  54  NONCURRENT ASSET CHARGE - 8%                         22,375                                    40,274 
  55  RETURN LABOR-MANAGEMENT                              24,831                                    40,687 
  56  RETURN TO CAPITAL                                    44,241                                    68,281 
  57  ASSET TURNOVER RATIO                                  .3434                                     .3626 
  58  OPERATING PROFIT MARGIN RATIO                         .1358                                     .1397 
  59  % RETURN ON ASSETS                                    .0466                                     .0507 
  60  % RETURN ON EQUITY                                    .0411                                     .0524 
  61  TOTAL EXPENSE RATIO                                   .7895                                     .7875 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9339                                     .9172 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.0626                                    1.0436 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            360,638               399,700             572,689               633,966 
  65  NONCURRENT ASSETS                         545,174               591,764             716,649               772,472 
  66  CURRENT LIABILITIES                       131,738               140,197             322,455               346,913 
  67  NONCURRENT LIABILITIES                    264,100               313,474             237,320               244,956 
  68  CURRENT RATIO                                2.74                  2.85                1.78                  1.83 
  69  DEBT TO ASSET RATIO                           .44                   .46                 .43                   .42 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, NC     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           *** 1750001 -  2125000 ***                *** 2125001 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   91,130                                   119,891 
  71  MACHINERY AND EQUIPMENT                              81,506                                   107,749 
  72  MOTOR VEHICLES & LISTED PROPERTY                    129,250                                   180,075 
  73  BUILDINGS                                            31,115                                    31,366 
  74  OWNED LAND                                          315,354                                   389,888 
  75  TOTAL ASSETS                                        948,638                                 1,347,889 
  76  NET WORTH                                           523,884                                   772,067 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.05                                      1.34 
  78  NUMBER OF WORKERS                                      1.42                                      2.47 
  79  TOTAL WORK DAYS                                         400                                       565 
  80  VALUE FARM PRODUCTION/WORKER                        228,014                                   197,246 
  81  NET FARM INCOME/WORKER                               47,994                                    41,914 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        901,421                                 1,004,222 
  83  VALUE OF FARM PRODUCTION                            309,522                                   364,120 
  84  NET FARM INCOME                                      65,151                                    77,374 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 1.93                                      3.67 
  86  % TILLABLE LAND                                       56.35                                     54.79 
  87  CROP MACH COST/TOT EXPENSE(%)                         26.44                                     24.79 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2372    21    633    18   1921    20       3294    44    879    29   2778    43   
  89  NON-IRRIGATED CROP ACRES              1310    21    449    17   1047    19       1738    44    536    28   1429    43   
  90  IRRIGATED CROP ACRES                                                              243    12                 222    11   
  91  TOTAL CROP ACRES                      1336    21    470    17   1056    19       1805    44    553    28   1486    43   
  92  PASTURE ACRES                         1087    20    226    15    966    19       1593    41    382    26   1420    39   
  93  FARMSTEAD ACRES   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1336          1347                        1765          1807
  95  CROP MACHINERY INVESTMENT               170,553        127.64        126.57        218,873        124.03        121.10  
  96  CROP MACHINERY COST                      68,005         50.89         50.47         95,428         54.08         52.80  
  97  GROSS CROP VALUE                        256,784        192.17        190.56        368,608        204.24        199.42  
  98  CROP PRODUCTION COSTS                   166,793        124.82        123.78        246,909        139.92        136.61  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                   8    113     80   137.6    85   127.0     21    146     61   151.2   136   149.2 
 100  GRAIN SORGHUM                         20    284    175   102.2   231   108.2     43    336    164    93.6   295    99.0 
 101  SOYBEANS                              16    203    124    35.0   170    42.2     37    340    172    36.5   289    37.7 
 102  SUNFLOWERS  
 103  WHEAT                                 21    636    205    49.4   541    47.6     44    803    220    50.8   706    49.7 
 104  OTHER CROPS 
 105  ALFALFA                               18    103     62     3.5    89     3.7     37    151     68     3.7   146     3.8 
 106  OTHER HAY & FORAGE                    15    180     84           149             39    169    109           132   
 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                                                                              8    173                  194   197.1 
 111  GRAIN SORGHUM     
 112  SOYBEANS                                                                          9    150                  159    48.6 
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                                                                5     63                   48   
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                88                                        53 
 122  DAIRY COWS                                                                                          4 
 123  EWES  
 124  SOWS                                                                                                1 
 125  BEEF PURCHASED FOR RESALE SALES                         260                                       548 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003