Southwest KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***         -      500 ***                ***     501 -     1000 ***    
                                                         35 FARMS                                  40 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 40,396                                    28,669 
   2  DAIRY AND MILK                                           33 
   3  SHEEP                                                    72 
   4  SWINE                                                     9                                         2 
   5  POULTRY AND EGGS                                                                                3,855 
   6  OTHER LIVESTOCK                                       1,229                                       549-
   7  CUSTOM FEEDING                                          513                                    13,011 
   8  FEED PURCHASED                                        8,756-                                    8,275-
   9     LIVESTOCK INCOME                                 $33,495                                   $36,714 
      
  10  CORN                                                 10,671                                    54,988 
  11  GRAIN SORGHUM                                         1,779                                     7,363 
  12  SOYBEANS                                                316                                     5,475 
  13  SUNFLOWERS                                            1,219                                       937 
  14  WHEAT                                                 7,064                                    20,348 
  15  HAY AND FORAGE                                        4,151                                    11,986 
  16  OTHER CROP                                              287                                     2,289 
  17  GOVERNMENT PAYMENTS                                  11,303                                    23,333 
  18  CROP INSURANCE PROCEEDS                               1,722                                     8,994 
  19  OTHER INCOME                                         11,075                                     7,043 
  20     VALUE OF FARM PRODUCTION                         $83,083                                  $179,468 
      
  21  HIRED LABOR                                           2,944                                     9,074 
  22  MACHINERY REPAIRS                                     7,851                                    14,815 
  23  IRRIGATION REPAIRS                                    1,615                                     3,204 
  24  BUILDING REPAIRS                                        707                                     1,478 
  25  INTEREST PAID                                         7,329                                    11,711 
  26  SEED-OTHER CROP EXPENSE                               1,881                                    12,077 
  27  CROP INSURANCE                                        1,130                                     4,429 
  28  FERTILIZER-LIME                                       4,088                                    14,502 
  29  MACHINE HIRE                                          5,444                                    10,578 
  30  ORGANIZATION FEE, PUBLICATION                         1,717                                     2,291 
  31  VET-MED-DRUGS                                         1,293                                       886 
  32  CROP STORAGE-MARKETING                                  182                                       529 
  33  LIVESTOCK MARKETING-BREEDING                          1,138                                       281 
  34  DAIRY EXPENSE                                                                                       3 
  35  GAS-FUEL-OIL                                          3,327                                    10,740 
  36  IRRIGATION ENERGY                                     4,197                                    13,272 
  37  REAL ESTATE TAXES                                     2,881                                     4,468 
  38  PERSONAL PROPERTY TAXES                                 882                                       515 
  39  GENERAL FARM INSURANCE                                3,431                                     3,820 
  40  UTILITIES                                             2,653                                     3,443 
  41  CASH FARM RENT                                        3,285                                     3,429 
  42  HERBICIDE-INSECTICIDE                                 2,856                                    11,781 
  43  CONSERVATION                                                                                    1,093 
  44  AUTO EXPENSE                                            897                                     1,254 
  45     TOTAL OPERATING EXPENSE                          $61,725                                  $139,674 
      
  46  DEPRECIATION-MACHINERY                                8,134                                    11,253 
  47  DEPRECIATION-BUILDINGS                                1,241                                     4,931 
  48     TOTAL FARM EXPENSE                               $71,100                                  $155,857 
      
  49     NET FARM INCOME                                  $11,982                                   $23,611 
      
  50  UNPAID FAMILY LABOR                                     771                                     1,519 
  51  UNPAID OPERATOR LABOR                                14,657                                    23,423 
  52  MANAGEMENT CHARGE                                     3,752                                     6,924 
  53  CURRENT ASSET CHARGE - 8%                             5,948                                     5,924 
  54  NONCURRENT ASSET CHARGE - 8%                         13,420                                    21,660 
  55  RETURN LABOR-MANAGEMENT                               8,157-                                    5,492-
  56  RETURN TO CAPITAL                                       131                                     3,457 
  57  ASSET TURNOVER RATIO                                  .2341                                     .3306 
  58  OPERATING PROFIT MARGIN RATIO                         .0016                                     .0193 
  59  % RETURN ON ASSETS                                    .0004                                     .0064 
  60  % RETURN ON EQUITY                                    .0297-                                    .0239-
  61  TOTAL EXPENSE RATIO                                   .8558                                     .8684 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0866                                    1.0460 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.3198                                    1.1997 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            107,807               117,225             114,264               122,904 
  65  NONCURRENT ASSETS                         242,172               242,593             422,022               426,458 
  66  CURRENT LIABILITIES                        42,071                34,250              39,408                49,658 
  67  NONCURRENT LIABILITIES                     76,534                72,732             147,809               159,171 
  68  CURRENT RATIO                                2.56                  3.42                2.90                  2.48 
  69  DEBT TO ASSET RATIO                           .34                   .30                 .35                   .38 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***         -      500 ***                ***     501 -     1000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   30,103                                    18,391 
  71  MACHINERY AND EQUIPMENT                              40,905                                    56,212 
  72  MOTOR VEHICLES & LISTED PROPERTY                     29,371                                    47,444 
  73  BUILDINGS                                            12,137                                    44,476 
  74  OWNED LAND                                          150,026                                   259,056 
  75  TOTAL ASSETS                                        354,899                                   542,824 
  76  NET WORTH                                           242,105                                   344,802 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .54                                       .86 
  78  NUMBER OF WORKERS                                       .70                                      1.21 
  79  TOTAL WORK DAYS                                          71                                       146 
  80  VALUE FARM PRODUCTION/WORKER                        118,207                                   148,321 
  81  NET FARM INCOME/WORKER                               17,048                                    19,513 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        653,761                                   625,734 
  83  VALUE OF FARM PRODUCTION                            153,047                                   206,880 
  84  NET FARM INCOME                                      22,073                                    27,218 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                15.54                                     38.89 
  86  % TILLABLE LAND                                       27.80                                     61.14 
  87  CROP MACH COST/TOT EXPENSE(%)                         27.83                                     32.24 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1037    31    656    23    710    24       1261    40    902    30    687    34   
  89  NON-IRRIGATED CROP ACRES               290    26    206    20    245    14        538    35    343    27    330    29   
  90  IRRIGATED CROP ACRES                   174     8    126     5    127     6        480    25    200    14    511    18   
  91  TOTAL CROP ACRES                       308    29    226    21    247    17        771    40    416    29    552    34   
  92  PASTURE ACRES                         1147    20    599    17   1064    12       1073    18   1063    14    553     8   
  93  FARMSTEAD ACRES                         23    11     19     9     16     5         16    18      8    12     17    11   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  255           142                         771           577
  95  CROP MACHINERY INVESTMENT                57,702        226.00        406.01         94,461        122.54        163.76  
  96  CROP MACHINERY COST                      19,787         77.50        139.23         50,241         65.18         87.10  
  97  GROSS CROP VALUE                         37,209        129.08        231.89        160,645        208.40        278.50  
  98  CROP PRODUCTION COSTS                    49,351        187.77        337.33        136,679        177.31        236.95  
      
 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     83     70    55.3    76    71.4     19    120    102    58.4    90    58.4 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 14    143     81    25.9   143    37.2     30    266    173    30.8   181    26.3 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                    10     76     49            75              8    100     82     
 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                                   5    108                   68   196.0     18    319    176   184.3   346   220.9 
 111  GRAIN SORGHUM                                                                     6    113                  125   113.9 
 112  SOYBEANS                                                                          8    128                  137    56.2 
 113  SUNFLOWERS  
 114  WHEAT                                                                            11    203     66    48.9   219    57.0 
 115  OTHER CROPS 
 116  ALFALFA                                                                           8    171     99     4.5   195     5.1 
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                30                                        14 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          42                                        31 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***    1001 -     1500 ***                ***    1501 -     2000 ***    
                                                         39 FARMS                                  27 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 33,814                                    50,353 
   2  DAIRY AND MILK    
   3  SHEEP                                                   113                                     2,773 
   4  SWINE 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                         162                                     3,508-
   7  CUSTOM FEEDING                                        4,082 
   8  FEED PURCHASED                                       11,114-                                    8,959-
   9     LIVESTOCK INCOME                                 $27,057                                   $40,659 
      
  10  CORN                                                 47,132                                    43,156 
  11  GRAIN SORGHUM                                        10,511                                    20,404 
  12  SOYBEANS                                             10,404                                    11,314 
  13  SUNFLOWERS                                              115-                                       73 
  14  WHEAT                                                35,559                                    54,720 
  15  HAY AND FORAGE                                        9,637                                    12,096 
  16  OTHER CROP                                            3,483                                       427 
  17  GOVERNMENT PAYMENTS                                  27,950                                    36,525 
  18  CROP INSURANCE PROCEEDS                              10,456                                    21,442 
  19  OTHER INCOME                                         11,252                                    40,250 
  20     VALUE OF FARM PRODUCTION                        $193,327                                  $281,066 
      
  21  HIRED LABOR                                           7,524                                    17,293 
  22  MACHINERY REPAIRS                                    14,960                                    38,570 
  23  IRRIGATION REPAIRS                                    3,106                                     3,742 
  24  BUILDING REPAIRS                                        612                                     1,753 
  25  INTEREST PAID                                         8,588                                    16,097 
  26  SEED-OTHER CROP EXPENSE                              12,135                                    25,763 
  27  CROP INSURANCE                                        5,266                                     6,873 
  28  FERTILIZER-LIME                                      18,220                                    18,808 
  29  MACHINE HIRE                                         12,082                                    14,310 
  30  ORGANIZATION FEE, PUBLICATION                         2,107                                     3,875 
  31  VET-MED-DRUGS                                         2,041                                     2,618 
  32  CROP STORAGE-MARKETING                                  576                                     2,599 
  33  LIVESTOCK MARKETING-BREEDING                          2,509                                       552 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         10,076                                    13,810 
  36  IRRIGATION ENERGY                                    16,782                                    13,325 
  37  REAL ESTATE TAXES                                     3,216                                     5,037 
  38  PERSONAL PROPERTY TAXES                                 885                                     1,462 
  39  GENERAL FARM INSURANCE                                3,387                                     4,520 
  40  UTILITIES                                             2,901                                     3,910 
  41  CASH FARM RENT                                        4,920                                    14,395 
  42  HERBICIDE-INSECTICIDE                                12,479                                    15,988 
  43  CONSERVATION                                             40                                        20 
  44  AUTO EXPENSE                                            829                                       396 
  45     TOTAL OPERATING EXPENSE                         $145,240                                  $225,717 
      
  46  DEPRECIATION-MACHINERY                               13,316                                    20,876 
  47  DEPRECIATION-BUILDINGS                                1,418                                     1,979 
  48     TOTAL FARM EXPENSE                              $159,974                                  $248,572 
      
  49     NET FARM INCOME                                  $33,352                                   $32,494 
      
  50  UNPAID FAMILY LABOR                                   1,096                                     1,750 
  51  UNPAID OPERATOR LABOR                                25,062                                    26,200 
  52  MANAGEMENT CHARGE                                     8,859                                    10,200 
  53  CURRENT ASSET CHARGE - 8%                             7,025                                     6,455 
  54  NONCURRENT ASSET CHARGE - 8%                         31,392                                    35,598 
  55  RETURN LABOR-MANAGEMENT                               6,161-                                   11,309-
  56  RETURN TO CAPITAL                                     6,924                                    10,441 
  57  ASSET TURNOVER RATIO                                  .3111                                     .3269 
  58  OPERATING PROFIT MARGIN RATIO                         .0358                                     .0371 
  59  % RETURN ON ASSETS                                    .0111                                     .0121 
  60  % RETURN ON EQUITY                                    .0035-                                    .0108-
  61  TOTAL EXPENSE RATIO                                   .8275                                     .8844 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0086                                    1.0201 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.2073                                    1.1697 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            145,338               146,432             218,319               234,733 
  65  NONCURRENT ASSETS                         472,134               479,129             625,577               640,879 
  66  CURRENT LIABILITIES                        62,992                53,142             131,857               159,808 
  67  NONCURRENT LIABILITIES                     82,045                84,428             184,277               192,227 
  68  CURRENT RATIO                                2.31                  2.76                1.66                  1.47 
  69  DEBT TO ASSET RATIO                           .23                   .22                 .37                   .40 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***    1001 -     1500 ***                ***    1501 -     2000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   16,091                                    38,228 
  71  MACHINERY AND EQUIPMENT                              61,533                                   114,755 
  72  MOTOR VEHICLES & LISTED PROPERTY                     64,920                                    94,100 
  73  BUILDINGS                                            14,919                                    25,704 
  74  OWNED LAND                                          290,603                                   387,078 
  75  TOTAL ASSETS                                        621,516                                   859,754 
  76  NET WORTH                                           480,213                                   525,669 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .92                                       .97 
  78  NUMBER OF WORKERS                                      1.15                                      1.45 
  79  TOTAL WORK DAYS                                         204                                       266 
  80  VALUE FARM PRODUCTION/WORKER                        167,923                                   192,609 
  81  NET FARM INCOME/WORKER                               28,970                                    22,268 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        669,589                                   886,006 
  83  VALUE OF FARM PRODUCTION                            208,280                                   289,648 
  84  NET FARM INCOME                                      35,932                                    33,486 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                22.69                                     18.85 
  86  % TILLABLE LAND                                       81.14                                     75.88 
  87  CROP MACH COST/TOT EXPENSE(%)                         35.32                                     27.92 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1507    39    821    30   1004    34       2290    27   1023    22   1710    23   
  89  NON-IRRIGATED CROP ACRES               970    38    589    29    659    30       1410    27    644    21   1067    23   
  90  IRRIGATED CROP ACRES                   515    21    337    11    444    16        402    22    312    11    361    15   
  91  TOTAL CROP ACRES                      1222    39    693    30    815    33       1738    27    807    21   1303    23   
  92  PASTURE ACRES                          629    17    281    13    587    12        863    17    455    12    837    11   
  93  FARMSTEAD ACRES                         29    13     19    10     21     9         31     8     19     5    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1222           733                        1738          1115
  95  CROP MACHINERY INVESTMENT               116,188         95.05        158.56        189,522        109.07        169.95  
  96  CROP MACHINERY COST                      56,505         46.22         77.11         69,393         39.94         62.23  
  97  GROSS CROP VALUE                        167,607        137.11        228.73        233,001        134.09        208.94  
  98  CROP PRODUCTION COSTS                   142,901        116.90        195.02        189,894        109.28        170.29  
      
 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                         15    202    123    62.2   205    60.1     22    315    157    58.2   288    56.7 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 33    414    233    29.6   365    28.9     26    519    254    31.7   446    26.4 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                     6     75     35                            8     80     46           103   
 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                                  14    334    147   188.5   331   210.6     16    209    165   198.0   218   211.5 
 111  GRAIN SORGHUM                          5    153                                  10    126    132   129.9   
 112  SOYBEANS                               7    209                  148    59.0      9    121    111    50.4   107    55.4 
 113  SUNFLOWERS  
 114  WHEAT                                 14    197    192    35.0   163    45.3     11    152    140    41.2   139    49.5 
 115  OTHER CROPS 
 116  ALFALFA                                5    217    163     5.7                    6    187                  196     3.7 
 117  OTHER HAY & FORAGE                                                                5     38
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                 8                                        12 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          93                                       119 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***    2001 -     2500 ***                ***    2501 -     3000 ***    
                                                         18 FARMS                                  19 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 33,464                                    36,096 
   2  DAIRY AND MILK                                       16,467 
   3  SHEEP 
   4  SWINE 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                       1,952-                                      141-
   7  CUSTOM FEEDING                                        2,303 
   8  FEED PURCHASED                                        9,869-                                    5,526-
   9     LIVESTOCK INCOME                                 $40,413                                   $30,429 
      
  10  CORN                                                 34,538                                    89,983 
  11  GRAIN SORGHUM                                        10,493                                    29,604 
  12  SOYBEANS                                              6,439                                    10,352 
  13  SUNFLOWERS                                            2,145 
  14  WHEAT                                                67,428                                    76,232 
  15  HAY AND FORAGE                                       29,678                                     5,808 
  16  OTHER CROP                                                7-                                      588 
  17  GOVERNMENT PAYMENTS                                  39,140                                    53,652 
  18  CROP INSURANCE PROCEEDS                              17,957                                    20,356 
  19  OTHER INCOME                                         28,332                                    20,801 
  20     VALUE OF FARM PRODUCTION                        $276,557                                  $337,805 
      
  21  HIRED LABOR                                          30,213                                    20,836 
  22  MACHINERY REPAIRS                                    29,749                                    26,656 
  23  IRRIGATION REPAIRS                                    4,150                                     2,679 
  24  BUILDING REPAIRS                                      2,370                                     1,208 
  25  INTEREST PAID                                         9,700                                    19,799 
  26  SEED-OTHER CROP EXPENSE                              13,709                                    29,517 
  27  CROP INSURANCE                                        6,918                                    11,516 
  28  FERTILIZER-LIME                                      21,011                                    40,434 
  29  MACHINE HIRE                                         10,942                                    29,552 
  30  ORGANIZATION FEE, PUBLICATION                         2,488                                     3,373 
  31  VET-MED-DRUGS                                         2,059                                     1,946 
  32  CROP STORAGE-MARKETING                                1,189                                     1,591 
  33  LIVESTOCK MARKETING-BREEDING                          1,105                                       377 
  34  DAIRY EXPENSE                                           154 
  35  GAS-FUEL-OIL                                         20,034                                    15,608 
  36  IRRIGATION ENERGY                                    14,813                                    23,169 
  37  REAL ESTATE TAXES                                     5,561                                     4,806 
  38  PERSONAL PROPERTY TAXES                                 940                                     1,063 
  39  GENERAL FARM INSURANCE                                6,076                                     6,286 
  40  UTILITIES                                             5,118                                     4,639 
  41  CASH FARM RENT                                       10,203                                    14,141 
  42  HERBICIDE-INSECTICIDE                                17,182                                    23,158 
  43  CONSERVATION                                            466                                       255 
  44  AUTO EXPENSE                                            671                                       527 
  45     TOTAL OPERATING EXPENSE                         $216,822                                  $283,135 
      
  46  DEPRECIATION-MACHINERY                               24,830                                    24,825 
  47  DEPRECIATION-BUILDINGS                                2,664                                     1,165 
  48     TOTAL FARM EXPENSE                              $244,316                                  $309,125 
      
  49     NET FARM INCOME                                  $32,241                                   $28,681 
      
  50  UNPAID FAMILY LABOR                                   2,000 
  51  UNPAID OPERATOR LABOR                                27,750                                    28,421 
  52  MANAGEMENT CHARGE                                    11,524                                    10,280 
  53  CURRENT ASSET CHARGE - 8%                            15,588                                     7,225 
  54  NONCURRENT ASSET CHARGE - 8%                         51,951                                    37,766 
  55  RETURN LABOR-MANAGEMENT                              37,298-                                   16,310-
  56  RETURN TO CAPITAL                                       667                                     9,779 
  57  ASSET TURNOVER RATIO                                  .2610                                     .3877 
  58  OPERATING PROFIT MARGIN RATIO                         .0024                                     .0289 
  59  % RETURN ON ASSETS                                    .0006                                     .0112 
  60  % RETURN ON EQUITY                                    .0107-                                    .0178-
  61  TOTAL EXPENSE RATIO                                   .8834                                     .9151 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0327                                    1.0297 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.2769                                    1.1628 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            276,869               293,789             215,699               209,203 
  65  NONCURRENT ASSETS                         767,632               780,807             662,862               654,836 
  66  CURRENT LIABILITIES                        86,414                94,553             127,688               116,596 
  67  NONCURRENT LIABILITIES                    125,119               124,550             180,673               192,885 
  68  CURRENT RATIO                                3.20                  3.11                1.69                  1.79 
  69  DEBT TO ASSET RATIO                           .20                   .20                 .35                   .36 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***    2001 -     2500 ***                ***    2501 -     3000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   18,522                                    14,882 
  71  MACHINERY AND EQUIPMENT                             111,728                                   106,456 
  72  MOTOR VEHICLES & LISTED PROPERTY                    119,433                                    91,730 
  73  BUILDINGS                                            31,676                                    13,141 
  74  OWNED LAND                                          472,239                                   411,189 
  75  TOTAL ASSETS                                      1,059,549                                   871,300 
  76  NET WORTH                                           844,231                                   562,378 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.02                                      1.05 
  78  NUMBER OF WORKERS                                      1.77                                      1.50 
  79  TOTAL WORK DAYS                                         334                                       347 
  80  VALUE FARM PRODUCTION/WORKER                        156,051                                   224,416 
  81  NET FARM INCOME/WORKER                               18,192                                    19,054 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,030,912                                   827,735 
  83  VALUE OF FARM PRODUCTION                            269,082                                   320,915 
  84  NET FARM INCOME                                      31,369                                    27,247 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                17.53                                     11.46 
  86  % TILLABLE LAND                                       77.74                                     85.76 
  87  CROP MACH COST/TOT EXPENSE(%)                         36.41                                     32.43 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2929    18   1506    15   1674    18       3136    19   1066    17   2182    19   
  89  NON-IRRIGATED CROP ACRES              1878    18    968    15   1134    17       2381    19    764    17   1698    19   
  90  IRRIGATED CROP ACRES                   718    10    267     5    835     7        488    12    218     7    394    11   
  91  TOTAL CROP ACRES                      2277    18   1057    15   1396    18       2689    19    854    17   1925    19   
  92  PASTURE ACRES                          896    13    742     9    552     9       1157     7    579     6    925     5   
  93  FARMSTEAD ACRES                                                                    42     9     17     8     48     5   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 2277          1340                        2689          1646
  95  CROP MACHINERY INVESTMENT               214,495         94.21        160.06        183,459         68.22        111.43  
  96  CROP MACHINERY COST                      88,948         39.07         66.38        100,254         37.28         60.89  
  97  GROSS CROP VALUE                        237,794        104.44        177.45        306,953        114.13        186.44  
  98  CROP PRODUCTION COSTS                   226,747         94.06        159.81        268,401         99.80        163.03  
      
 NON-IRRIGATED ACRES                              AVE.     OWNED         RENTED             AVE.      OWNED        RENTED     
                                           CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD 
  99  CORN                                                                              4    220
 100  GRAIN SORGHUM                         12    287     99    74.9   285    54.0     15    385    101    60.9   355    55.5 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 18    705    395    25.7   472    27.0     19    938    342    28.9   722    33.4 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                     8     80     69            72              4     72                   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                                   6    316                  432   181.9      5    320                  357   216.9 
 111  GRAIN SORGHUM                          6    128                   99    86.7      6    167    150   111.9   100   139.6 
 112  SOYBEANS                               4    142                  142    38.4      7    193                  173    52.9 
 113  SUNFLOWERS  
 114  WHEAT                                  5    346                  352    35.1      9    209                  203    54.3 
 115  OTHER CROPS 
 116  ALFALFA     
 117  OTHER HAY & FORAGE                     4    179 
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                 1                                         7 
 122  DAIRY COWS                                                8 
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          59                                       105 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY ACRES                                     ***    3001 -     3500 ***                ***    3501 -          ***    
                                                          6 FARMS                                  15 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 25,677                                    73,126 
   2  DAIRY AND MILK    
   3  SHEEP                                                                                              14-
   4  SWINE 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                                                                    10 
   7  CUSTOM FEEDING                                                                                 33,637 
   8  FEED PURCHASED                                       13,541-                                   29,869-
   9     LIVESTOCK INCOME                                 $12,136                                   $76,890 
      
  10  CORN                                                147,925                                   120,047 
  11  GRAIN SORGHUM                                        24,550                                    34,184 
  12  SOYBEANS                                             24,553                                     2,747 
  13  SUNFLOWERS                                            6,486                                       294 
  14  WHEAT                                                67,026                                    63,448 
  15  HAY AND FORAGE                                       29,936                                    24,929 
  16  OTHER CROP                                            3,333                                     3,579 
  17  GOVERNMENT PAYMENTS                                  65,137                                    73,239 
  18  CROP INSURANCE PROCEEDS                              14,136                                    20,826 
  19  OTHER INCOME                                         17,633                                    66,394 
  20     VALUE OF FARM PRODUCTION                        $412,850                                  $486,576 
      
  21  HIRED LABOR                                          17,771                                    32,616 
  22  MACHINERY REPAIRS                                    25,457                                    28,781 
  23  IRRIGATION REPAIRS                                    9,888                                     4,682 
  24  BUILDING REPAIRS                                        945                                     2,183 
  25  INTEREST PAID                                        17,319                                    16,663 
  26  SEED-OTHER CROP EXPENSE                              37,880                                    36,325 
  27  CROP INSURANCE                                       17,322                                     6,440 
  28  FERTILIZER-LIME                                      58,671                                    35,896 
  29  MACHINE HIRE                                         29,518                                    53,269 
  30  ORGANIZATION FEE, PUBLICATION                         5,415                                     3,436 
  31  VET-MED-DRUGS                                         4,097                                     4,600 
  32  CROP STORAGE-MARKETING                                1,214                                     1,533 
  33  LIVESTOCK MARKETING-BREEDING                          1,485                                     2,123 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         24,689                                    28,824 
  36  IRRIGATION ENERGY                                    36,413                                    40,002 
  37  REAL ESTATE TAXES                                     4,842                                     6,998 
  38  PERSONAL PROPERTY TAXES                               1,801                                     1,093 
  39  GENERAL FARM INSURANCE                                8,066                                     8,241 
  40  UTILITIES                                             6,660                                     5,604 
  41  CASH FARM RENT                                        1,758                                    16,555 
  42  HERBICIDE-INSECTICIDE                                34,425                                    40,704 
  43  CONSERVATION                                                                                      457 
  44  AUTO EXPENSE                                            442                                       628 
  45     TOTAL OPERATING EXPENSE                         $346,078                                  $377,652 
      
  46  DEPRECIATION-MACHINERY                               32,873                                    32,899 
  47  DEPRECIATION-BUILDINGS                                1,854                                     2,964 
  48     TOTAL FARM EXPENSE                              $380,805                                  $413,515 
      
  49     NET FARM INCOME                                  $32,045                                   $73,061 
      
  50  UNPAID FAMILY LABOR                                   2,250                                       450 
  51  UNPAID OPERATOR LABOR                                27,000                                    33,300 
  52  MANAGEMENT CHARGE                                    11,616                                    20,010 
  53  CURRENT ASSET CHARGE - 8%                             2,176                                    13,170 
  54  NONCURRENT ASSET CHARGE - 8%                         39,649                                    67,091 
  55  RETURN LABOR-MANAGEMENT                              12,030-                                    7,650-
  56  RETURN TO CAPITAL                                     8,498                                    35,964 
  57  ASSET TURNOVER RATIO                                  .4321                                     .3575 
  58  OPERATING PROFIT MARGIN RATIO                         .0206                                     .0739 
  59  % RETURN ON ASSETS                                    .0089                                     .0264 
  60  % RETURN ON EQUITY                                    .0169-                                    .0192 
  61  TOTAL EXPENSE RATIO                                   .9224                                     .8498 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0214                                     .9603 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1227                                    1.1253 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            288,464               261,452             308,964               325,715 
  65  NONCURRENT ASSETS                         638,788               722,208           1,026,965             1,060,277 
  66  CURRENT LIABILITIES                       229,179               266,329             151,743               153,698 
  67  NONCURRENT LIABILITIES                    167,039               202,737             200,049               209,911 
  68  CURRENT RATIO                                1.26                   .98                2.04                  2.12 
  69  DEBT TO ASSET RATIO                           .43                   .48                 .26                   .26 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY ACRES                                     ***    3001 -     3500 ***                ***    3501 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                    9,460                                    20,345 
  71  MACHINERY AND EQUIPMENT                             128,519                                   127,750 
  72  MOTOR VEHICLES & LISTED PROPERTY                    103,618                                   151,859 
  73  BUILDINGS                                            20,538                                    33,792 
  74  OWNED LAND                                          406,980                                   689,168 
  75  TOTAL ASSETS                                        955,456                                 1,360,961 
  76  NET WORTH                                           522,814                                 1,003,261 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.00                                      1.23 
  78  NUMBER OF WORKERS                                      1.68                                      2.32 
  79  TOTAL WORK DAYS                                         567                                       573 
  80  VALUE FARM PRODUCTION/WORKER                        245,257                                   209,731 
  81  NET FARM INCOME/WORKER                               19,037                                    31,492 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        955,456                                 1,103,482 
  83  VALUE OF FARM PRODUCTION                            412,850                                   394,521 
  84  NET FARM INCOME                                      32,045                                    59,239 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                27.03                                     14.00 
  86  % TILLABLE LAND                                       90.97                                     92.64 
  87  CROP MACH COST/TOT EXPENSE(%)                         33.52                                     25.79 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           3458     6    738     6   2719     6       5008    15   1802    13   3446    15   
  89  NON-IRRIGATED CROP ACRES              2295     6    427     6   1869     6       3990    15   1319    13   2847    15   
  90  IRRIGATED CROP ACRES                                                             1949     5                1438     5   
  91  TOTAL CROP ACRES                      3146     6    638     6   2508     6       4640    15   1516    13   3326    15   
  92  PASTURE ACRES                                                                     890     6    721     5    
  93  FARMSTEAD ACRES                                                                    38     5     24     5    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 3146          2090                        4640          2332
  95  CROP MACHINERY INVESTMENT               224,286         71.30        107.32        252,240         54.36        108.15  
  96  CROP MACHINERY COST                     127,652         40.58         61.08        106,650         22.99         45.73  
  97  GROSS CROP VALUE                        505,101        160.58        241.68        392,045         84.49        168.10  
  98  CROP PRODUCTION COSTS                   364,406        115.85        174.36        316,521         68.22        135.71  
      
 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                          5    465                  420    53.5     10    548    396    54.8   389    41.2 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                  6    602     78    24.5   550    26.1     15   1243    360    19.8   955    21.0 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE
 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    587                  415   217.9  
 111  GRAIN SORGHUM                                                                     4    378
 112  SOYBEANS    
 113  SUNFLOWERS  
 114  WHEAT                                  4    368                  288    59.4  
 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                                                 4                                        26 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                         212                                       260 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003