Southwest KFMA
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                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY VALUE OF FARM PRODUCTION                  ***         -   100000 ***                ***  100001 -   250000 ***    
                                                         53 FARMS                                  77 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 11,358                                    40,657 
   2  DAIRY AND MILK                                           30                                         6-
   3  SHEEP                                                    44                                        54 
   4  SWINE                                                                                               5 
   5  POULTRY AND EGGS                                                                                2,003 
   6  OTHER LIVESTOCK                                          30-                                      606-
   7  CUSTOM FEEDING                                          440                                     2,163 
   8  FEED PURCHASED                                        2,931-                                   11,043-
   9     LIVESTOCK INCOME                                  $8,911                                   $33,226 
      
  10  CORN                                                  1,409                                    26,657 
  11  GRAIN SORGHUM                                         3,508                                    12,056 
  12  SOYBEANS                                                389                                     5,618 
  13  SUNFLOWERS                                              660                                       528 
  14  WHEAT                                                12,363                                    32,361 
  15  HAY AND FORAGE                                        1,723                                     3,479 
  16  OTHER CROP                                              196                                     2,926 
  17  GOVERNMENT PAYMENTS                                  13,807                                    30,449 
  18  CROP INSURANCE PROCEEDS                               4,056                                    11,227 
  19  OTHER INCOME                                          3,201                                    10,310 
  20     VALUE OF FARM PRODUCTION                         $50,225                                  $168,838 
      
  21  HIRED LABOR                                           2,168                                     9,650 
  22  MACHINERY REPAIRS                                     5,332                                    15,110 
  23  IRRIGATION REPAIRS                                      645                                     1,809 
  24  BUILDING REPAIRS                                        797                                     1,141 
  25  INTEREST PAID                                         3,257                                    10,710 
  26  SEED-OTHER CROP EXPENSE                               1,652                                     8,073 
  27  CROP INSURANCE                                        1,759                                     4,640 
  28  FERTILIZER-LIME                                       3,228                                    13,036 
  29  MACHINE HIRE                                          3,984                                    10,144 
  30  ORGANIZATION FEE, PUBLICATION                         1,447                                     2,316 
  31  VET-MED-DRUGS                                           467                                     1,850 
  32  CROP STORAGE-MARKETING                                  199                                     1,004 
  33  LIVESTOCK MARKETING-BREEDING                            301                                     1,460 
  34  DAIRY EXPENSE                                             2 
  35  GAS-FUEL-OIL                                          3,402                                    11,427 
  36  IRRIGATION ENERGY                                       449                                     8,198 
  37  REAL ESTATE TAXES                                     2,827                                     4,267 
  38  PERSONAL PROPERTY TAXES                                 498                                       864 
  39  GENERAL FARM INSURANCE                                1,919                                     4,170 
  40  UTILITIES                                             1,949                                     3,694 
  41  CASH FARM RENT                                        1,386                                     4,895 
  42  HERBICIDE-INSECTICIDE                                 2,251                                    11,857 
  43  CONSERVATION                                             30                                       578 
  44  AUTO EXPENSE                                            940                                       660 
  45     TOTAL OPERATING EXPENSE                          $40,890                                  $131,553 
      
  46  DEPRECIATION-MACHINERY                                4,451                                    15,007 
  47  DEPRECIATION-BUILDINGS                                  685                                     1,046 
  48     TOTAL FARM EXPENSE                               $46,026                                  $147,607 
      
  49     NET FARM INCOME                                   $4,198                                   $21,232 
      
  50  UNPAID FAMILY LABOR                                     892                                     1,490 
  51  UNPAID OPERATOR LABOR                                16,608                                    25,492 
  52  MANAGEMENT CHARGE                                     2,530                                     7,486 
  53  CURRENT ASSET CHARGE - 8%                             5,129                                     7,187 
  54  NONCURRENT ASSET CHARGE - 8%                         16,794                                    33,105 
  55  RETURN LABOR-MANAGEMENT                              18,617-                                   20,550-
  56  RETURN TO CAPITAL                                    12,574-                                    2,527-
  57  ASSET TURNOVER RATIO                                  .1509                                     .2366 
  58  OPERATING PROFIT MARGIN RATIO                         .2504-                                    .0150-
  59  % RETURN ON ASSETS                                    .0378-                                    .0035-
  60  % RETURN ON EQUITY                                    .0578-                                    .0263-
  61  TOTAL EXPENSE RATIO                                   .9164                                     .8742 
  62  ADJUSTED TOTAL EXPENSE RATIO                         1.3152                                    1.0784 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.7517                                    1.3170 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                             78,418                81,296             168,071               166,456 
  65  NONCURRENT ASSETS                         253,449               252,432             543,124               549,336 
  66  CURRENT LIABILITIES                        14,666                16,816              76,808                78,051 
  67  NONCURRENT LIABILITIES                     41,463                44,556             131,026               133,819 
  68  CURRENT RATIO                                5.35                  4.83                2.19                  2.13 
  69  DEBT TO ASSET RATIO                           .17                   .18                 .29                   .30 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY VALUE OF FARM PRODUCTION                  ***         -   100000 ***                ***  100001 -   250000 ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                    7,934                                    32,719 
  71  MACHINERY AND EQUIPMENT                              22,092                                    67,047 
  72  MOTOR VEHICLES & LISTED PROPERTY                     30,172                                    73,385 
  73  BUILDINGS                                             7,255                                    12,101 
  74  OWNED LAND                                          180,234                                   364,050 
  75  TOTAL ASSETS                                        332,798                                   713,494 
  76  NET WORTH                                           274,047                                   503,642 
      
 LABOR
  77  NUMBER OF OPERATORS                                     .61                                       .94 
  78  NUMBER OF WORKERS                                       .72                                      1.28 
  79  TOTAL WORK DAYS                                          98                                       234 
  80  VALUE FARM PRODUCTION/WORKER                         69,140                                   131,451 
  81  NET FARM INCOME/WORKER                                5,780                                    16,530 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        541,052                                   755,695 
  83  VALUE OF FARM PRODUCTION                             81,654                                   178,825 
  84  NET FARM INCOME                                       6,826                                    22,487 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                 3.48                                     12.43 
  86  % TILLABLE LAND                                       77.52                                     70.53 
  87  CROP MACH COST/TOT EXPENSE(%)                         41.68                                     37.75 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           1009    50    646    39    631    40       2340    76   1076    63   1619    68   
  89  NON-IRRIGATED CROP ACRES               803    47    475    38    615    32       1547    71    671    59   1152    61   
  90  IRRIGATED CROP ACRES                   170     8                 163     5        380    41    214    20    390    29   
  91  TOTAL CROP ACRES                       798    49    490    38    602    34       1673    75    719    61   1236    66   
  92  PASTURE ACRES                          411    27    281    23    309    15       1261    41    712    33   1044    27   
  93  FARMSTEAD ACRES                         17    15     12    12     14     8         26    27     18    21     24    14   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                  738           299                        1629           923
  95  CROP MACHINERY INVESTMENT                46,216         62.65        154.44        125,614         77.10        136.11  
  96  CROP MACHINERY COST                      19,184         26.01         64.11         55,719         34.20         60.37  
  97  GROSS CROP VALUE                         41,296         52.81        130.18        155,956         94.48        166.79  
  98  CROP PRODUCTION COSTS                    40,312         54.65        134.71        129,682         78.56        138.69  
      
 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                         17    178    132    50.8   158    51.3     43    260    110    61.8   238    55.0 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 35    297    182    30.0   263    27.7     62    637    299    25.2   509    25.3 
 104  OTHER CROPS 
 105  ALFALFA                                                                           4     47
 106  OTHER HAY & FORAGE                    12     71     49            77             22    190     71           250   
 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                                                                             30    186    113   189.4   195   213.0 
 111  GRAIN SORGHUM                                                                    14    114     86   122.0   151   118.1 
 112  SOYBEANS                                                                         13    171    161    45.8   143    51.5 
 113  SUNFLOWERS  
 114  WHEAT                                  5     99                                  21    173    133    36.8   177    47.7 
 115  OTHER CROPS 
 116  ALFALFA                                                                          10    161     66     3.9   224     4.7 
 117  OTHER HAY & FORAGE                                                                5     72     54     
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                 5                                        28 
 122  DAIRY COWS  
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                          15                                        60 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
INCOME AND EXPENSE ANALYSIS   
 **BY VALUE OF FARM PRODUCTION                  ***  250001 -   500000 ***                ***  500001 -          ***    
                                                         52 FARMS                                  17 FARMS 
      
      ITEM                                               PER FARM                                  PER FARM 
      
   1  BEEF                                                 61,518                                    49,800 
   2  DAIRY AND MILK                                        5,700 
   3  SHEEP                                                 1,444 
   4  SWINE 
   5  POULTRY AND EGGS  
   6  OTHER LIVESTOCK                                       1,073-                                       58-
   7  CUSTOM FEEDING                                          836                                    59,427 
   8  FEED PURCHASED                                       12,998-                                   26,068-
   9     LIVESTOCK INCOME                                 $55,427                                   $83,101 
      
  10  CORN                                                 65,268                                   298,517 
  11  GRAIN SORGHUM                                        17,880                                    40,296 
  12  SOYBEANS                                             14,029                                    15,276 
  13  SUNFLOWERS                                              827                                     2,405 
  14  WHEAT                                                58,647                                   102,626 
  15  HAY AND FORAGE                                       24,846                                    51,415 
  16  OTHER CROP                                              253                                     4,992 
  17  GOVERNMENT PAYMENTS                                  42,522                                    78,292 
  18  CROP INSURANCE PROCEEDS                              22,256                                    16,304 
  19  OTHER INCOME                                         27,869                                   105,239 
  20     VALUE OF FARM PRODUCTION                        $329,825                                  $798,463 
      
  21  HIRED LABOR                                          21,931                                    44,914 
  22  MACHINERY REPAIRS                                    29,066                                    68,302 
  23  IRRIGATION REPAIRS                                    5,036                                    13,336 
  24  BUILDING REPAIRS                                      1,665                                     2,496 
  25  INTEREST PAID                                        17,065                                    30,263 
  26  SEED-OTHER CROP EXPENSE                              19,651                                    92,146 
  27  CROP INSURANCE                                        8,396                                    15,552 
  28  FERTILIZER-LIME                                      27,837                                    79,770 
  29  MACHINE HIRE                                         18,971                                    72,180 
  30  ORGANIZATION FEE, PUBLICATION                         3,722                                     4,874 
  31  VET-MED-DRUGS                                         2,585                                     5,705 
  32  CROP STORAGE-MARKETING                                  417                                     5,440 
  33  LIVESTOCK MARKETING-BREEDING                          1,787                                       607 
  34  DAIRY EXPENSE                                            53 
  35  GAS-FUEL-OIL                                         17,879                                    32,918 
  36  IRRIGATION ENERGY                                    20,698                                    87,418 
  37  REAL ESTATE TAXES                                     5,242                                     6,791 
  38  PERSONAL PROPERTY TAXES                               1,125                                     2,257 
  39  GENERAL FARM INSURANCE                                5,950                                    11,506 
  40  UTILITIES                                             4,379                                     8,121 
  41  CASH FARM RENT                                       12,266                                    26,801 
  42  HERBICIDE-INSECTICIDE                                21,257                                    54,018 
  43  CONSERVATION                                            292                                       272 
  44  AUTO EXPENSE                                            831                                       876 
  45     TOTAL OPERATING EXPENSE                         $248,103                                  $666,563 
      
  46  DEPRECIATION-MACHINERY                               24,437                                    44,994 
  47  DEPRECIATION-BUILDINGS                                2,450                                    13,577 
  48     TOTAL FARM EXPENSE                              $274,990                                  $725,134 
      
  49     NET FARM INCOME                                  $54,835                                   $73,330 
      
  50  UNPAID FAMILY LABOR                                   1,255                                       397 
  51  UNPAID OPERATOR LABOR                                28,454                                    30,176 
  52  MANAGEMENT CHARGE                                    14,413                                    20,107 
  53  CURRENT ASSET CHARGE - 8%                            11,729                                     5,103 
  54  NONCURRENT ASSET CHARGE - 8%                         39,471                                    54,516 
  55  RETURN LABOR-MANAGEMENT                               2,380                                    13,313 
  56  RETURN TO CAPITAL                                    27,779                                    52,911 
  57  ASSET TURNOVER RATIO                                  .3560                                     .6004 
  58  OPERATING PROFIT MARGIN RATIO                         .0842                                     .0663 
  59  % RETURN ON ASSETS                                    .0300                                     .0398 
  60  % RETURN ON EQUITY                                    .0167                                     .0304 
  61  TOTAL EXPENSE RATIO                                   .8337                                     .9082 
  62  ADJUSTED TOTAL EXPENSE RATIO                          .9675                                     .9716 
  63  ECONOMIC TOTAL EXPENSE RATIO                         1.1228                                    1.0463 
      
 ASSETS/LOANS/FINANCIAL RATIOS                 JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31
      
  64  CURRENT ASSETS                            257,652               272,122             285,777               324,059 
  65  NONCURRENT ASSETS                         656,967               666,183             993,763             1,056,081 
  66  CURRENT LIABILITIES                       118,867               117,676             225,047               257,219 
  67  NONCURRENT LIABILITIES                    167,757               168,614             320,253               366,684 
  68  CURRENT RATIO                                2.17                  2.31                1.27                  1.26 
  69  DEBT TO ASSET RATIO                           .31                   .31                 .43                   .45 
%%ISCC CHANGE_OVERLAY   SUMMB2003   

      

                                         2004  KANSAS FARM MANAGEMENT ASSOCIATION, SW     
ANALYSIS OF THE FARM BUSINESS 
 **BY VALUE OF FARM PRODUCTION                  ***  250001 -   500000 ***                ***  500001 -          ***    
      
 AVERAGE ASSET & NET WORTH VALUES   
  70  BREEDING LIVESTOCK                                   24,260                                    13,274 
  71  MACHINERY AND EQUIPMENT                             109,215                                   228,632 
  72  MOTOR VEHICLES & LISTED PROPERTY                     96,146                                   149,485 
  73  BUILDINGS                                            27,861                                   127,326 
  74  OWNED LAND                                          399,057                                   479,695 
  75  TOTAL ASSETS                                        926,462                                 1,329,840 
  76  NET WORTH                                           640,005                                   745,238 
      
 LABOR
  77  NUMBER OF OPERATORS                                    1.05                                      1.11 
  78  NUMBER OF WORKERS                                      1.61                                      2.43 
  79  TOTAL WORK DAYS                                         316                                       496 
  80  VALUE FARM PRODUCTION/WORKER                        204,420                                   327,871 
  81  NET FARM INCOME/WORKER                               33,986                                    30,111 
      
 PER OPERATOR BASIS     
  82  TOTAL ASSETS                                        879,125                                 1,189,857 
  83  VALUE OF FARM PRODUCTION                            312,972                                   714,414 
  84  NET FARM INCOME                                      52,033                                    65,611 
      
 OTHER FACTORS    
  85  % CROP ACRES IRRIGATED                                22.34                                     44.23 
  86  % TILLABLE LAND                                       76.69                                     97.16 
  87  CROP MACH COST/TOT EXPENSE(%)                         32.39                                     22.00 
      
 ACRES                                     TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT   
  88  TOTAL ACRES                           2581    52   1213    43   1675    49       2871    17   1159    11   2254    16   
  89  NON-IRRIGATED CROP ACRES              1599    50    649    41   1185    45       1653    16    690    10   1303    15   
  90  IRRIGATED CROP ACRES                   547    42    278    25    486    33       1311    16    546    10   1035    15   
  91  TOTAL CROP ACRES                      1979    52    800    42   1415    49       2790    17   1124    11   2192    16   
  92  PASTURE ACRES                         1020    30    866    21    620    20    
  93  FARMSTEAD ACRES                         31    22     19    19     30    11         49     7                  47     6   
      
 CROP VALUE, COSTS, ACRES                     TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE
  94  ACRES                                                 1979          1290                        2790          2098
  95  CROP MACHINERY INVESTMENT               188,325         95.14        145.99        353,399        126.67        168.48  
  96  CROP MACHINERY COST                      89,079         45.00         69.06        159,517         57.18         76.05  
  97  GROSS CROP VALUE                        289,089        146.04        224.11        616,507        220.97        293.91  
  98  CROP PRODUCTION COSTS                   234,603        116.24        178.37        575,109        206.14        274.18  
      
 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                         33    309    102    66.1   317    53.0     12    451    358    65.8   330    67.2 
 101  SOYBEANS    
 102  SUNFLOWERS  
 103  WHEAT                                 48    634    264    30.5   500    29.1     16    596    189    28.1   535    35.8 
 104  OTHER CROPS 
 105  ALFALFA                                5    212    123     2.8    
 106  OTHER HAY & FORAGE                    13     61     45            60    
 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                                  28    338    190   195.5   360   207.4     11    796    335   203.3   643   212.1 
 111  GRAIN SORGHUM                         14    136    126   111.2   102   114.0     10    263    209   132.4   230   132.1 
 112  SOYBEANS                              18    165     94    46.9   154    52.6      6    253                  242    55.7 
 113  SUNFLOWERS  
 114  WHEAT                                 22    218    152    42.2   182    51.7     11    391                  322    53.3 
 115  OTHER CROPS 
 116  ALFALFA                               11    266    177     6.0   189     5.2      5    353    235     6.8   207     5.4 
 117  OTHER HAY & FORAGE                    13    104     94            99    
 118  VEGETABLES  
 119  TRUCK CROPS 
 120  FRUIT - FLOWERS - TREES 
      
 AVERAGE LIVESTOCK INVENTORIES AND SALES  
 121  BEEF COWS                                                 8 
 122  DAIRY COWS                                                3 
 123  EWES  
 124  SOWS  
 125  BEEF PURCHASED FOR RESALE SALES                         150                                       269 
 126  SWINE PURCHASED FOR RESALE SALES    
 127  TURKEYS     
      
%%ISCC CHANGE_OVERLAY   SUMMF2003