Southwest KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           ***         -   500000 ***                ***  500001 -   750000 ***    
                                                         31 FARMS                                  26 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 19,589                                    21,261 
   2  DAIRY AND MILK                                           15-                                       62 
   3  SHEEP                                                    81                                       161 
   4  SWINE                                                    10 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                          18                                        42-
   7  CUSTOM FEEDING                                          353                                       567 
   8  FEED PURCHASED                                        6,053-                                    7,520-
   9     LIVESTOCK INCOME                                 $13,983                                   $14,488 
      
  10  CORN                                                  7,676                                    27,820 
  11  GRAIN SORGHUM                                         2,721                                     6,636 
  12  SOYBEANS                                                357                                     3,949 
  13  SUNFLOWERS                                            1,377                                       173-
  14  WHEAT                                                 8,318                                    17,127 
  15  HAY AND FORAGE                                          741                                    19,325 
  16  OTHER CROP                                              324                                     4,123 
  17  GOVERNMENT PAYMENTS                                  10,218                                    19,549 
  18  CROP INSURANCE PROCEEDS                               3,615                                    10,450 
  19  OTHER INCOME                                          6,201                                    11,632 
  20     VALUE OF FARM PRODUCTION                         $55,531                                  $134,926 
      
  21  HIRED LABOR                                           1,941                                     3,708 
  22  MACHINERY REPAIRS                                     5,769                                    11,811 
  23  IRRIGATION REPAIRS                                    1,307                                     1,588 
  24  BUILDING REPAIRS                                        398                                     1,251 
  25  INTEREST PAID                                         4,355                                     7,072 
  26  SEED-OTHER CROP EXPENSE                               1,873                                     7,192 
  27  CROP INSURANCE                                        1,350                                     3,947 
  28  FERTILIZER-LIME                                       3,474                                    11,341 
  29  MACHINE HIRE                                          6,194                                     8,980 
  30  ORGANIZATION FEE, PUBLICATION                         1,512                                     1,811 
  31  VET-MED-DRUGS                                           981                                       509 
  32  CROP STORAGE-MARKETING                                  251                                       344 
  33  LIVESTOCK MARKETING-BREEDING                            426                                       160 
  34  DAIRY EXPENSE                                             3 
  35  GAS-FUEL-OIL                                          2,664                                     5,359 
  36  IRRIGATION ENERGY                                     1,815                                    11,430 
  37  REAL ESTATE TAXES                                     2,367                                     3,758 
  38  PERSONAL PROPERTY TAXES                                 668                                       850 
  39  GENERAL FARM INSURANCE                                3,264                                     3,060 
  40  UTILITIES                                             2,046                                     2,438 
  41  CASH FARM RENT                                        1,356                                     4,207 
  42  HERBICIDE-INSECTICIDE                                 2,353                                     7,667 
  43  CONSERVATION                                                                                        5 
  44  AUTO EXPENSE                                            975                                     1,098 
  45     TOTAL OPERATING EXPENSE                          $47,343                                   $99,584 
      
  46  DEPRECIATION-MACHINERY                                4,218                                     8,965 
  47  DEPRECIATION-BUILDINGS                                  631                                       796 
  48     TOTAL FARM EXPENSE                               $52,193                                  $109,345 
      
  49     NET FARM INCOME                                   $3,338                                   $25,581 
      
  50  UNPAID FAMILY LABOR                                     726                                     1,212 
  51  UNPAID OPERATOR LABOR                                11,410                                    22,638 
  52  MANAGEMENT CHARGE                                     1,769                                     6,521 
  53  CURRENT ASSET CHARGE - 8%                             2,662                                     3,862 
  54  NONCURRENT ASSET CHARGE - 8%                          6,615                                    23,666 
  55  RETURN LABOR-MANAGEMENT                               6,664-                                    3,158-
  56  RETURN TO CAPITAL                                     6,212-                                    2,281 
  57  ASSET TURNOVER RATIO                                  .2850                                     .2992 
  58  OPERATING PROFIT MARGIN RATIO                         .1119-                                    .0169 
  59  % RETURN ON ASSETS                                    .0319-                                    .0051 
  60  % RETURN ON EQUITY                                    .0911-                                    .0139-
  61  TOTAL EXPENSE RATIO                                   .9399                                     .8104 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.1903                                    1.0355 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.3573                                    1.2395 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                             62,162                49,396              77,637                86,464 
  65  NONCURRENT ASSETS                         140,430               137,712             369,366               368,429 
  66  CURRENT LIABILITIES                        27,757                17,260              27,269                40,286 
  67  NONCURRENT LIABILITIES                     60,098                52,676              67,487                78,670 
  68  CURRENT RATIO                                2.24                  2.86                2.85                  2.15 
  69  DEBT TO ASSET RATIO                           .43                   .37                 .21                   .26 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           ***         -   500000 ***                ***  500001 -   750000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                    9,403                                    10,604 
  71  MACHINERY AND EQUIPMENT                              22,619                                    51,380 
  72  MOTOR VEHICLES & LISTED PROPERTY                     18,176                                    44,318 
  73  BUILDINGS                                             6,383                                     8,873 
  74  OWNED LAND                                           84,821                                   249,456 
  75  TOTAL ASSETS                                        194,850                                   450,948 
  76  NET WORTH                                           115,955                                   344,092 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .42                                       .83 
  78  NUMBER OF WORKERS                                       .57                                      1.02 
  79  TOTAL WORK DAYS                                          64                                       116 
  80  VALUE FARM PRODUCTION/WORKER                         97,258                                   131,389 
  81  NET FARM INCOME/WORKER                                5,847                                    24,911 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        461,095                                   537,828 
  83  VALUE OF FARM PRODUCTION                            131,409                                   160,921 
  84  NET FARM INCOME                                       7,900                                    30,510 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 6.30                                     24.09 
  86  % TILLABLE LAND                                       76.37                                     81.08 
  87  CROP MACH COST/TOT EXPENSE(%)                         34.21                                     31.79 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                            601    27    340    21    378    24        857    26    716    20    443    18   
  89  NON-IRRIGATED CROP ACRES               505    23    252    18    416    17        571    24    500    19    280    15   
  90  IRRIGATED CROP ACRES                                                              363    12    173     6    368     9   
  91  TOTAL CROP ACRES                       476    26    246    20    374    20        695    26    527    20    442    17   
  92  PASTURE ACRES                          250    15    183    12    174     9        408    10    370    10    
  93  FARMSTEAD ACRES                          8    10      6     7      5     6         15     9      9     7     14     5   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  400           176                         695           415
  95  CROP MACHINERY INVESTMENT                33,149         82.96        187.89         89,964        129.47        216.58  
  96  CROP MACHINERY COST                      17,855         44.69        101.21         34,762         50.03         83.69  
  97  GROSS CROP VALUE                         31,899         69.53        157.48        116,761        168.03        281.10  
  98  CROP PRODUCTION COSTS                    39,213         98.14        222.26         98,362        141.55        236.80  
      
 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                          9    125    102    67.2   102    63.1     10    111     89    54.6   133    61.0 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 16    187    110    32.1   163    26.4     18    258    203    26.1   181    35.1 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                     6     68     40                            5     88     84     
 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    309                  328   208.4 
 111  GRAIN SORGHUM     
 112  SOYBEANS    
 113  SUNFLOWERS  
 114  WHEAT 
 115  OTHER CROPS 
 116  ALFALFA                                                                           6    188    129     6.2   
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                 3                                         2 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          36                                        23 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           ***  750001 -  1000000 ***                *** 1000001 -  1375000 ***    
                                                         26 FARMS                                  30 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 16,620                                    34,251 
   2  DAIRY AND MILK    
   3  SHEEP                                                     9                                     2,496 
   4  SWINE                                                                                               3 
   5  POULTRY AND EGGS                                                                                5,140 
   6  OTHER LIVESTOCK                                       1,774                                       759-
   7  CUSTOM FEEDING                                          269                                     5,307 
   8  FEED PURCHASED                                        3,536-                                   16,320-
   9     LIVESTOCK INCOME                                 $15,137                                   $30,118 
      
  10  CORN                                                 32,135                                    55,926 
  11  GRAIN SORGHUM                                         8,735                                    13,392 
  12  SOYBEANS                                             16,278                                     5,601 
  13  SUNFLOWERS                                            1,442                                        66 
  14  WHEAT                                                29,215                                    27,511 
  15  HAY AND FORAGE                                        2,838                                    14,604 
  16  OTHER CROP                                            3,451                                       784 
  17  GOVERNMENT PAYMENTS                                  27,881                                    27,498 
  18  CROP INSURANCE PROCEEDS                               7,260                                    14,490 
  19  OTHER INCOME                                         12,220                                    29,908 
  20     VALUE OF FARM PRODUCTION                        $156,591                                  $219,899 
      
  21  HIRED LABOR                                           8,823                                     9,208 
  22  MACHINERY REPAIRS                                    13,223                                    29,626 
  23  IRRIGATION REPAIRS                                    1,999                                     3,687 
  24  BUILDING REPAIRS                                      1,145                                       676 
  25  INTEREST PAID                                         4,364                                    11,337 
  26  SEED-OTHER CROP EXPENSE                              11,633                                    11,064 
  27  CROP INSURANCE                                        4,594                                     4,836 
  28  FERTILIZER-LIME                                      13,950                                    13,808 
  29  MACHINE HIRE                                          6,809                                    13,576 
  30  ORGANIZATION FEE, PUBLICATION                         1,879                                     2,528 
  31  VET-MED-DRUGS                                           620                                     2,145 
  32  CROP STORAGE-MARKETING                                  391                                       708 
  33  LIVESTOCK MARKETING-BREEDING                            252                                     1,697 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                          8,926                                    14,077 
  36  IRRIGATION ENERGY                                    11,814                                    15,936 
  37  REAL ESTATE TAXES                                     3,033                                     2,813 
  38  PERSONAL PROPERTY TAXES                                 564                                       753 
  39  GENERAL FARM INSURANCE                                2,992                                     4,375 
  40  UTILITIES                                             2,683                                     4,158 
  41  CASH FARM RENT                                        2,860                                     7,825 
  42  HERBICIDE-INSECTICIDE                                11,602                                    12,447 
  43  CONSERVATION                                          1,732                                         5 
  44  AUTO EXPENSE                                            860                                       703 
  45     TOTAL OPERATING EXPENSE                         $116,747                                  $167,986 
      
  46  DEPRECIATION-MACHINERY                               11,649                                    16,750 
  47  DEPRECIATION-BUILDINGS                                1,192                                     1,018 
  48     TOTAL FARM EXPENSE                              $129,588                                  $185,754 
      
  49     NET FARM INCOME                                  $27,003                                   $34,146 
      
  50  UNPAID FAMILY LABOR                                     606                                     3,225 
  51  UNPAID OPERATOR LABOR                                25,235                                    24,840 
  52  MANAGEMENT CHARGE                                     7,548                                     9,296 
  53  CURRENT ASSET CHARGE - 8%                             7,304                                     4,768 
  54  NONCURRENT ASSET CHARGE - 8%                         21,019                                    24,866 
  55  RETURN LABOR-MANAGEMENT                               1,925-                                    1,286 
  56  RETURN TO CAPITAL                                     2,021-                                    8,122 
  57  ASSET TURNOVER RATIO                                  .3270                                     .3783 
  58  OPERATING PROFIT MARGIN RATIO                         .0129-                                    .0369 
  59  % RETURN ON ASSETS                                    .0042-                                    .0140 
  60  % RETURN ON EQUITY                                    .0180-                                    .0087-
  61  TOTAL EXPENSE RATIO                                   .8276                                     .8447 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.0408                                    1.0146 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.2216                                    1.1494 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            128,145               155,126             142,493               134,669 
  65  NONCURRENT ASSETS                         331,466               342,880             434,471               450,801 
  66  CURRENT LIABILITIES                        44,453                56,219              86,246                71,714 
  67  NONCURRENT LIABILITIES                     75,626                73,256             121,248               142,374 
  68  CURRENT RATIO                                2.88                  2.76                1.65                  1.88 
  69  DEBT TO ASSET RATIO                           .26                   .26                 .36                   .37 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           ***  750001 -  1000000 ***                *** 1000001 -  1375000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   16,797                                    24,647 
  71  MACHINERY AND EQUIPMENT                              52,663                                    68,315 
  72  MOTOR VEHICLES & LISTED PROPERTY                     54,520                                    74,066 
  73  BUILDINGS                                            13,574                                    10,569 
  74  OWNED LAND                                          198,970                                   270,579 
  75  TOTAL ASSETS                                        478,809                                   581,217 
  76  NET WORTH                                           354,032                                   370,426 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .93                                       .92 
  78  NUMBER OF WORKERS                                      1.10                                      1.39 
  79  TOTAL WORK DAYS                                         177                                       213 
  80  VALUE FARM PRODUCTION/WORKER                        141,367                                   157,822 
  81  NET FARM INCOME/WORKER                               24,378                                    24,506 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        512,306                                   631,758 
  83  VALUE OF FARM PRODUCTION                            167,546                                   239,021 
  84  NET FARM INCOME                                      28,892                                    37,115 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                33.79                                     19.81 
  86  % TILLABLE LAND                                       64.11                                     74.22 
  87  CROP MACH COST/TOT EXPENSE(%)                         33.89                                     32.90 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1464    26    624    18   1118    24       1882    30    830    24   1305    28   
  89  NON-IRRIGATED CROP ACRES               702    23    410    17    510    18       1159    29    482    23    866    26   
  90  IRRIGATED CROP ACRES                   458    18    236     9    408    15        437    19    249    11    428    13   
  91  TOTAL CROP ACRES                       938    26    534    17    696    22       1397    30    576    24   1040    27   
  92  PASTURE ACRES                         1337    10    252     8   1419     8        749    19    592    10    594    14   
  93  FARMSTEAD ACRES                         29    10     15     8     23     7         32    10     24     7     30     5   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  938           571                        1397           866
  95  CROP MACHINERY INVESTMENT               100,761        107.39        176.43        128,885         92.27        148.80  
  96  CROP MACHINERY COST                      43,922         46.81         76.91         61,119         43.75         70.57  
  97  GROSS CROP VALUE                        141,532        150.84        247.82        190,553        136.41        220.00  
  98  CROP PRODUCTION COSTS                   124,941        128.04        210.36        148,629        102.85        165.88  
      
 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                         10    119     65    51.1    89    59.1     16    287    165    52.0   273    52.1 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 15    347    183    31.2   281    31.9     28    430    211    28.8   363    25.1 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                                                               10    102     67            88   
 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                                  11    192     93   190.4   195   210.8     16    268    202   198.1   261   222.6 
 111  GRAIN SORGHUM                          7    119     87   120.1   121   106.3      5    126
 112  SOYBEANS                               8    209    167    50.2   167    53.5      5    156                  132    57.3 
 113  SUNFLOWERS  
 114  WHEAT                                 12    195    105    29.1   192    44.1      8    129                  118    50.8 
 115  OTHER CROPS 
 116  ALFALFA                                                                           5    226    139     5.9   
 117  OTHER HAY & FORAGE
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                21                                        26 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          13                                        62 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           *** 1375001 -  1750000 ***                *** 1750001 -  2125000 ***    
                                                         34 FARMS                                  24 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 45,758                                    61,843 
   2  DAIRY AND MILK                                        8,718 
   3  SHEEP                                                                                               9-
   4  SWINE 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                       2,421-                                    1,836-
   7  CUSTOM FEEDING                                        1,219                                    21,071 
   8  FEED PURCHASED                                       10,392-                                    7,185-
   9     LIVESTOCK INCOME                                 $42,883                                   $73,885 
      
  10  CORN                                                 72,822                                    32,518 
  11  GRAIN SORGHUM                                        15,819                                    22,801 
  12  SOYBEANS                                              6,436                                     3,700 
  13  SUNFLOWERS                                                                                      1,350 
  14  WHEAT                                                59,759                                    57,938 
  15  HAY AND FORAGE                                        8,408                                    15,822 
  16  OTHER CROP                                              872 
  17  GOVERNMENT PAYMENTS                                  42,860                                    40,086 
  18  CROP INSURANCE PROCEEDS                              20,129                                    12,059 
  19  OTHER INCOME                                         12,762                                    21,754 
  20     VALUE OF FARM PRODUCTION                        $282,749                                  $281,913 
      
  21  HIRED LABOR                                          15,070                                    23,371 
  22  MACHINERY REPAIRS                                    21,798                                    26,542 
  23  IRRIGATION REPAIRS                                    4,636                                     2,330 
  24  BUILDING REPAIRS                                      1,279                                     1,607 
  25  INTEREST PAID                                        11,199                                    23,699 
  26  SEED-OTHER CROP EXPENSE                              22,444                                    10,615 
  27  CROP INSURANCE                                        7,872                                     7,415 
  28  FERTILIZER-LIME                                      26,440                                    24,390 
  29  MACHINE HIRE                                         21,629                                    16,017 
  30  ORGANIZATION FEE, PUBLICATION                         3,331                                     3,140 
  31  VET-MED-DRUGS                                         1,914                                     3,280 
  32  CROP STORAGE-MARKETING                                  685                                       580 
  33  LIVESTOCK MARKETING-BREEDING                            999                                     2,873 
  34  DAIRY EXPENSE                                            82 
  35  GAS-FUEL-OIL                                         13,667                                    17,800 
  36  IRRIGATION ENERGY                                    19,469                                    12,239 
  37  REAL ESTATE TAXES                                     4,854                                     5,522 
  38  PERSONAL PROPERTY TAXES                                 864                                     1,426 
  39  GENERAL FARM INSURANCE                                3,962                                     5,558 
  40  UTILITIES                                             4,118                                     4,588 
  41  CASH FARM RENT                                       11,771                                    13,608 
  42  HERBICIDE-INSECTICIDE                                19,177                                    16,538 
  43  CONSERVATION                                             14                                       518 
  44  AUTO EXPENSE                                            784                                       439 
  45     TOTAL OPERATING EXPENSE                         $218,060                                  $224,096 
      
  46  DEPRECIATION-MACHINERY                               19,402                                    24,634 
  47  DEPRECIATION-BUILDINGS                                2,271                                     7,516 
  48     TOTAL FARM EXPENSE                              $239,733                                  $256,247 
      
  49     NET FARM INCOME                                  $43,016                                   $25,667 
      
  50  UNPAID FAMILY LABOR                                     993                                       656 
  51  UNPAID OPERATOR LABOR                                26,841                                    31,500 
  52  MANAGEMENT CHARGE                                    11,671                                    10,266 
  53  CURRENT ASSET CHARGE - 8%                             8,586                                    10,560 
  54  NONCURRENT ASSET CHARGE - 8%                         38,287                                    42,997 
  55  RETURN LABOR-MANAGEMENT                               4,849-                                   28,546-
  56  RETURN TO CAPITAL                                    14,710                                     6,944 
  57  ASSET TURNOVER RATIO                                  .3572                                     .2596 
  58  OPERATING PROFIT MARGIN RATIO                         .0520                                     .0246 
  59  % RETURN ON ASSETS                                    .0186                                     .0064 
  60  % RETURN ON EQUITY                                    .0060                                     .0250-
  61  TOTAL EXPENSE RATIO                                   .8479                                     .9090 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9876                                    1.0594 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1534                                    1.2494 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            200,021               205,205             281,838               281,157 
  65  NONCURRENT ASSETS                         579,503               598,396             803,302               805,896 
  66  CURRENT LIABILITIES                        92,679                97,905             150,333               148,670 
  67  NONCURRENT LIABILITIES                    106,903               113,823             271,208               263,054 
  68  CURRENT RATIO                                2.16                  2.10                1.87                  1.89 
  69  DEBT TO ASSET RATIO                           .26                   .26                 .39                   .38 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           *** 1375001 -  1750000 ***                *** 1750001 -  2125000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   29,761                                    21,033 
  71  MACHINERY AND EQUIPMENT                              89,598                                   109,399 
  72  MOTOR VEHICLES & LISTED PROPERTY                     86,439                                   101,382 
  73  BUILDINGS                                            24,937                                    72,424 
  74  OWNED LAND                                          371,291                                   450,999 
  75  TOTAL ASSETS                                        791,562                                 1,086,096 
  76  NET WORTH                                           585,907                                   669,464 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .99                                      1.16 
  78  NUMBER OF WORKERS                                      1.32                                      1.63 
  79  TOTAL WORK DAYS                                         299                                       325 
  80  VALUE FARM PRODUCTION/WORKER                        212,688                                   172,600 
  81  NET FARM INCOME/WORKER                               32,357                                    15,714 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        796,246                                   930,940 
  83  VALUE OF FARM PRODUCTION                            284,422                                   241,640 
  84  NET FARM INCOME                                      43,271                                    22,000 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                17.49                                     10.79 
  86  % TILLABLE LAND                                       77.50                                     79.58 
  87  CROP MACH COST/TOT EXPENSE(%)                         35.58                                     31.84 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2438    34   1050    27   1818    30       3068    24   1387    21   1935    23   
  89  NON-IRRIGATED CROP ACRES              1606    33    667    25   1253    29       2178    24    822    21   1522    23   
  90  IRRIGATED CROP ACRES                   489    23    260    13    463    17        422    15    336     9    330    10   
  91  TOTAL CROP ACRES                      1947    33    802    25   1473    30       2441    24    966    21   1665    23   
  92  PASTURE ACRES                         1011    18    581    14   1006    10        861    17    666    13    498    12   
  93  FARMSTEAD ACRES                         34    13     18     9     39     7         40    10     20     9     44     5   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1890          1219                        2441          1393
  95  CROP MACHINERY INVESTMENT               161,646         85.55        132.66        188,108         77.05        135.02  
  96  CROP MACHINERY COST                      85,301         45.14         70.00         81,599         33.42         58.57  
  97  GROSS CROP VALUE                        250,689        132.67        205.73        234,701         96.13        168.47  
  98  CROP PRODUCTION COSTS                   217,426        115.07        178.44        197,117         80.74        141.49  
      
 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                         26    320     79    61.4   313    55.1     16    384    140    64.7   364    57.4 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 32    611    264    30.9   510    27.2     24    840    328    26.6   663    27.0 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                    11     69     52            79              5     53                   50   
 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                                  17    303    140   188.6   337   212.9      6    301
 111  GRAIN SORGHUM                          5    139    158   125.8                    9    145    124   118.7    79   146.7 
 112  SOYBEANS                               8    141                  110    56.7      5     45
 113  SUNFLOWERS  
 114  WHEAT                                 15    201    125    45.3   184    50.1      7    222    198    34.2   
 115  OTHER CROPS 
 116  ALFALFA                                5    226                                   5    227                  189     4.5 
 117  OTHER HAY & FORAGE                     5     64                                   7     89     79     
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                17                                         3 
 122  DAIRY COWS                                                4 
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          80                                       221 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY CAPITAL MANAGED                           *** 2125001 -  2500000 ***                *** 2500001 -          ***    
                                                         11 FARMS                                  17 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 42,254                                    97,266 
   2  DAIRY AND MILK    
   3  SHEEP 
   4  SWINE 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                                                                    88-
   7  CUSTOM FEEDING                                                                                 29,680 
   8  FEED PURCHASED                                        9,710-                                   31,025-
   9     LIVESTOCK INCOME                                 $32,543                                   $95,832 
      
  10  CORN                                                 42,629                                   199,772 
  11  GRAIN SORGHUM                                        16,704                                    33,792 
  12  SOYBEANS                                             11,677                                    17,726 
  13  SUNFLOWERS                                              964                                     2,289 
  14  WHEAT                                                84,724                                    76,414 
  15  HAY AND FORAGE                                       29,123                                    29,524 
  16  OTHER CROP                                                                                      4,327 
  17  GOVERNMENT PAYMENTS                                  45,316                                    77,987 
  18  CROP INSURANCE PROCEEDS                              19,399                                    18,796 
  19  OTHER INCOME                                         31,849                                    69,758 
  20     VALUE OF FARM PRODUCTION                        $314,929                                  $626,217 
      
  21  HIRED LABOR                                          19,915                                    47,490 
  22  MACHINERY REPAIRS                                    33,313                                    38,559 
  23  IRRIGATION REPAIRS                                    2,936                                    10,109 
  24  BUILDING REPAIRS                                      2,255                                     3,369 
  25  INTEREST PAID                                        22,861                                    25,041 
  26  SEED-OTHER CROP EXPENSE                              47,336                                    51,736 
  27  CROP INSURANCE                                        8,486                                    11,976 
  28  FERTILIZER-LIME                                      25,598                                    60,770 
  29  MACHINE HIRE                                         22,824                                    48,539 
  30  ORGANIZATION FEE, PUBLICATION                         4,328                                     4,501 
  31  VET-MED-DRUGS                                         2,604                                     6,003 
  32  CROP STORAGE-MARKETING                                6,853                                     2,430 
  33  LIVESTOCK MARKETING-BREEDING                            760                                     2,679 
  34  DAIRY EXPENSE     
  35  GAS-FUEL-OIL                                         17,062                                    34,922 
  36  IRRIGATION ENERGY                                    15,467                                    56,053 
  37  REAL ESTATE TAXES                                     5,344                                    10,340 
  38  PERSONAL PROPERTY TAXES                               2,048                                     1,385 
  39  GENERAL FARM INSURANCE                                6,350                                    11,769 
  40  UTILITIES                                             5,555                                     7,117 
  41  CASH FARM RENT                                       11,954                                    13,239 
  42  HERBICIDE-INSECTICIDE                                26,429                                    45,233 
  43  CONSERVATION                                             25                                       435 
  44  AUTO EXPENSE                                            708                                       680 
  45     TOTAL OPERATING EXPENSE                         $291,011                                  $494,376 
      
  46  DEPRECIATION-MACHINERY                               21,495                                    45,325 
  47  DEPRECIATION-BUILDINGS                                2,379                                     5,264 
  48     TOTAL FARM EXPENSE                              $314,886                                  $544,965 
      
  49     NET FARM INCOME                                      $43                                   $81,252 
      
  50  UNPAID FAMILY LABOR                                   1,636 
  51  UNPAID OPERATOR LABOR                                27,000                                    30,971 
  52  MANAGEMENT CHARGE                                     6,391                                    22,871 
  53  CURRENT ASSET CHARGE - 8%                             9,823                                    20,743 
  54  NONCURRENT ASSET CHARGE - 8%                         51,023                                    82,981 
  55  RETURN LABOR-MANAGEMENT                              62,439-                                   22,472-
  56  RETURN TO CAPITAL                                    12,123-                                   52,452 
  57  ASSET TURNOVER RATIO                                  .2778                                     .3518 
  58  OPERATING PROFIT MARGIN RATIO                         .0385-                                    .0838 
  59  % RETURN ON ASSETS                                    .0107-                                    .0295 
  60  % RETURN ON EQUITY                                    .0460-                                    .0211 
  61  TOTAL EXPENSE RATIO                                   .9999                                     .8702 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.1111                                     .9562 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.3043                                    1.1219 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            242,947               290,639             444,964               471,218 
  65  NONCURRENT ASSETS                         885,648               847,741           1,292,712             1,351,377 
  66  CURRENT LIABILITIES                       116,587               171,419             196,721               200,885 
  67  NONCURRENT LIABILITIES                    215,857               241,969             277,332               292,227 
  68  CURRENT RATIO                                2.08                  1.70                2.26                  2.35 
  69  DEBT TO ASSET RATIO                           .29                   .36                 .27                   .27 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY CAPITAL MANAGED                           *** 2125001 -  2500000 ***                *** 2500001 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   66,274                                    25,767 
  71  MACHINERY AND EQUIPMENT                             117,050                                   204,955 
  72  MOTOR VEHICLES & LISTED PROPERTY                    103,559                                   172,010 
  73  BUILDINGS                                            26,921                                    55,820 
  74  OWNED LAND                                          584,862                                   835,457 
  75  TOTAL ASSETS                                      1,133,488                                 1,780,135 
  76  NET WORTH                                           760,572                                 1,296,553 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.00                                      1.14 
  78  NUMBER OF WORKERS                                      1.80                                      2.55 
  79  TOTAL WORK DAYS                                         407                                       567 
  80  VALUE FARM PRODUCTION/WORKER                        174,961                                   244,729 
  81  NET FARM INCOME/WORKER                                   24                                    31,754 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                      1,133,488                                 1,551,913 
  83  VALUE OF FARM PRODUCTION                            314,929                                   545,933 
  84  NET FARM INCOME                                          43                                    70,835 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                15.81                                     25.88 
  86  % TILLABLE LAND                                       73.39                                     80.67 
  87  CROP MACH COST/TOT EXPENSE(%)                         28.38                                     25.65 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           3660    11   1538     9   2641    10       4797    17   2120    16   2976    16   
  89  NON-IRRIGATED CROP ACRES              2261    11    983     9   1603    10       2868    17   1020    16   2163    15   
  90  IRRIGATED CROP ACRES                   934     5                                 1547    11    581     7   1178    11   
  91  TOTAL CROP ACRES                      2686    11   1039     9   2019    10       3869    17   1274    16   2837    16   
  92  PASTURE ACRES                         1769     6    889     5   1234     5       2220     7   1915     7    
  93  FARMSTEAD ACRES                                                                    45     5     27     5    
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 2686          1584                        3869          2369
  95  CROP MACHINERY INVESTMENT               197,173         73.42        124.49        346,467         89.54        146.26  
  96  CROP MACHINERY COST                      89,368         33.28         56.42        139,795         36.13         59.02  
  97  GROSS CROP VALUE                        243,783         90.77        153.92        547,019        141.37        230.93  
  98  CROP PRODUCTION COSTS                   263,267         98.02        166.22        441,643        114.14        186.44  
      
 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    431                  349    33.2     13    403    286    80.2   321    56.0 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 11    849    371    25.6   638    19.9     17    938    315    24.0   749    35.2 
 104  OTHER CROPS 
 105  ALFALFA     
 106  OTHER HAY & FORAGE                                                                4    556
 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    302                                   8    886    295   206.4   702   208.9 
 111  GRAIN SORGHUM                                                                     9    236                  229   117.1 
 112  SOYBEANS                                                                          7    235                  203    52.0 
 113  SUNFLOWERS  
 114  WHEAT                                  4    322                  322    39.1      9    376                  292    53.4 
 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                                                27                                        27 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          45                                       315 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003