North Central KFMA
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       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY TOTAL CROP ACRES                            < 401 ACRES                          401 - 800 ACRES 
                                                         37 FARMS                                  82 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                           105,624                                    79,768 
        2  DAIRY AND MILK                                  43,548                                    20,217 
        3  SHEEP                                                                                        359 
        4  SWINE                                           12,522                                     3,046 
        5  POULTRY AND EGGS                                     4 
        6  OTHER LIVESTOCK                                 -1,011                                       -27 
        7  CUSTOM FEEDING                                     962                                     2,031 
        8  FEED PURCHASED                                 -61,689                                   -33,320 
        9     LIVESTOCK INCOME                       $     99,961                              $     72,074 
      
       10  CORN                                               -37                                     2,706 
       11  GRAIN SORGHUM                                    3,073                                     9,480 
       12  SOYBEANS                                         4,654                                    13,730 
       13  SUNFLOWERS                                                                                   125 
       14  WHEAT                                            9,526                                    25,815 
       15  HAY AND FORAGE                                   1,772                                     9,374 
       16  OTHER CROP                                       2,262                                       999 
       17  GOVERNMENT PAYMENTS                              8,189                                    18,469 
       18  CROP INSURANCE PROCEEDS                            399                                     1,268 
       19  OTHER INCOME                                     3,719                                     6,166 
       20     VALUE OF FARM PRODUCTION               $    133,517                              $    160,204 
      
       21  HIRED LABOR                                      9,290                                     3,266 
       22  MACHINERY REPAIRS                               10,286                                    12,219 
       23  IRRIGATION REPAIRS                                   2                                        57 
       24  BUILDING REPAIRS                                   898                                       935 
       25  INTEREST PAID                                    9,318                                    10,252 
       26  SEED-OTHER CROP EXPENSE                          3,407                                     8,029 
       27  CROP INSURANCE                                     681                                     2,158 
       28  FERTILIZER-LIME                                  7,893                                    17,387 
       29  MACHINE HIRE                                     6,842                                     6,030 
       30  ORGANIZATION FEE, PUBLICATION                    1,930                                     1,852 
       31  VET-MED-DRUGS                                    5,390                                     3,304 
       32  CROP STORAGE-MARKETING                             242                                       722 
       33  LIVESTOCK MARKETING-BREEDING                     4,095                                     2,585 
       34  DAIRY EXPENSE                                    7,225                                     3,582 
       35  GAS-FUEL-OIL                                     6,418                                    10,299 
       36  IRRIGATION ENERGY                                   25 
       37  REAL ESTATE TAXES                                3,181                                     3,347 
       38  PERSONAL PROPERTY TAXES                            306                                       468 
       39  GENERAL FARM INSURANCE                           3,451                                     2,858 
       40  UTILITIES                                        4,438                                     3,318 
       41  CASH FARM RENT                                   5,471                                    12,688 
       42  HERBICIDE-INSECTICIDE                            3,059                                     7,490 
       43  CONSERVATION                                       185                                       227 
       44  AUTO EXPENSE                                     1,195                                     1,245 
       45     TOTAL OPERATING EXPENSE                $     95,228                              $    114,320 
      
       46  DEPRECIATION-MACHINERY                           9,274                                    12,604 
       47  DEPRECIATION-BUILDINGS                           2,197                                     1,382 
       48     TOTAL FARM EXPENSE                     $    106,699                              $    128,306 
      
       49     NET FARM INCOME                        $     26,818                              $     31,899 
      
       50  UNPAID FAMILY LABOR                                973                                     1,290 
       51  UNPAID OPERATOR LABOR                           21,235                                    23,707 
       52  MANAGEMENT CHARGE                                7,773                                     8,773 
       53  CURRENT ASSET CHARGE - 8%                       13,808                                    10,201 
       54  NONCURRENT ASSET CHARGE - 8%                    28,625                                    27,198 
       55  RETURN LABOR-MANAGEMENT                        -16,587                                    -6,789 
       56  RETURN TO CAPITAL                                6,155                                     8,381 
       57  ASSET TURNOVER RATIO                             .1891                                     .2356 
       58  OPERATING PROFIT MARGIN RATIO                    .0461                                     .0523 
       59  % RETURN ON ASSETS                               .0087                                     .0123 
       60  % RETURN ON EQUITY                              -.0060                                    -.0040 
       61  TOTAL EXPENSE RATIO                              .7991                                     .8009 
       62  ADJUSTED TOTAL EXPENSE RATIO                    1.0237                                    1.0117 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.3415                                    1.2451 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          261,846               268,535             220,164               246,383    
       65  NONCURRENT ASSETS                       433,174               448,538             439,697               453,767    
       66  CURRENT LIABILITIES                      91,164                94,026              98,814               112,715    
       67  NONCURRENT LIABILITIES                   82,612                83,487             104,271               109,254    
       68  CURRENT RATIO                              2.87                  2.86                2.23                  2.19    
       69  DEBT TO ASSET RATIO                         .25                   .25                 .31                   .32    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY TOTAL CROP ACRES                            < 401 ACRES                          401 - 800 ACRES 
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              67,607                                    55,523 
       71  MACHINERY AND EQUIPMENT                         29,350                                    40,313 
       72  MOTOR VEHICLES & LISTED PROPE                   49,814                                    67,118 
       73  BUILDINGS                                       15,338                                    13,337 
       74  OWNED LAND                                     314,529                                   314,337 
       75  TOTAL ASSETS                                   706,046                                   680,006 
       76  NET WORTH                                      530,402                                   467,479 
      
       LABOR
       77  NUMBER OF OPERATORS                                .78                                       .87 
       78  NUMBER OF WORKERS                                 1.12                                      1.04 
       79  TOTAL WORK DAYS                                    192                                       216 
       80  VALUE FARM PRODUCTION/WORKER                   118,185                                   154,007 
       81  NET FARM INCOME/WORKER                          23,739                                    30,665 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   897,722                                   774,451 
       83  VALUE OF FARM PRODUCTION                       169,764                                   182,455 
       84  NET FARM INCOME                                 34,099                                    36,329 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            1.01                                      1.17 
       86  % TILLABLE LAND                                  38.64                                     50.72 
       87  CROP MACH COST/TOT EXPENSE(%)                    19.26                                     29.32 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                      684    37    304    35    444    33       1217    82    458    70    879    77    
       89  NON-IRRIGATED CROP ACRES         269    36    146    33    173    28        610    82    302    65    399    76    
       90  IRRIGATED CROP ACRES                                                         84     7
       91  TOTAL CROP ACRES                 272    36    149    33    174    28        617    82    305    65    405    76    
       92  PASTURE ACRES                    547    28    242    23    390    25        722    67    208    56    668    55    
       93  FARMSTEAD ACRES                   21    10     16    10                      37    21     33    17     28     8    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           264           263                         617           617  
       95  CROP MACHINERY INVESTMENT           46,337        175.41        176.23         87,979        142.55        142.66  
       96  CROP MACHINERY COST                 20,553         77.81         78.17         37,625         60.96         61.01  
       97  GROSS CROP VALUE                    50,413        185.68        186.56        106,399        172.40        172.52  
       98  CROP PRODUCTION COSTS               43,203        159.13        159.87         85,525        138.58        138.68  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                             6     28                   27    63.5     32     86     76    84.6    62    91.8  
      100  GRAIN SORGHUM                   23     69     46    73.9    51    74.0     66    129     73    80.4    93    70.8  
      101  SOYBEANS                        19     55     29    33.4    46    35.1     56    121     72    32.4    92    31.6  
      102  SUNFLOWERS                                                                  4     50     31     7.7    
      103  WHEAT                           26    118     78    39.9    79    36.6     79    255    130    38.8   187    37.9  
      104  OTHER CROPS                                                                10     44     16            58    
      105  ALFALFA                         28     61     42     3.8    52     3.7     58     84     58     3.4    78     3.3  
      106  OTHER HAY & FORAGE              27     75     46            56             66     95     70            68    
      107  VEGETABLES   
      108  TRUCK CROPS  
      109  FRUIT - FLOWERS - TREES  
      
       IRRIGATED ACRES                           AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
      110  CORN   
      111  GRAIN SORGHUM
      112  SOYBEANS                                                                    4     37 
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           32                                        38 
      122  DAIRY COWS                                          12                                         5 
      123  EWES                                                                                           2 
      124  SOWS                                                13                                         2 
      125  BEEF PURCH. FOR RESALE SALES                       243                                        70 
      126  SWINE PURCH. FOR RESALE SALES                                                                 10 
      127  TURKEYS
      
      
       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY TOTAL CROP ACRES                        801 - 1,200 ACRES                      1,201 - 1,600 ACRES     
                                                         66 FARMS                                  47 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            85,833                                    83,708 
        2  DAIRY AND MILK                                   7,701                                     9,450 
        3  SHEEP                                              542 
        4  SWINE                                           13,449                                     3,490 
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                 -1,867                                      -153 
        7  CUSTOM FEEDING                                   1,647                                        43 
        8  FEED PURCHASED                                 -21,167                                   -22,017 
        9     LIVESTOCK INCOME                       $     86,139                              $     74,521 
      
       10  CORN                                             7,141                                    13,771 
       11  GRAIN SORGHUM                                   17,646                                    30,115 
       12  SOYBEANS                                        23,662                                    36,437 
       13  SUNFLOWERS                                         784                                     2,403 
       14  WHEAT                                           47,165                                    70,130 
       15  HAY AND FORAGE                                   7,206                                     4,489 
       16  OTHER CROP                                       1,030                                     3,350 
       17  GOVERNMENT PAYMENTS                             32,111                                    42,310 
       18  CROP INSURANCE PROCEEDS                          3,765                                     3,654 
       19  OTHER INCOME                                     9,894                                    15,748 
       20     VALUE OF FARM PRODUCTION               $    236,543                              $    296,928 
      
       21  HIRED LABOR                                      8,575                                    10,383 
       22  MACHINERY REPAIRS                               19,419                                    25,738 
       23  IRRIGATION REPAIRS                                 566                                       162 
       24  BUILDING REPAIRS                                 1,763                                     1,167 
       25  INTEREST PAID                                   15,506                                    16,863 
       26  SEED-OTHER CROP EXPENSE                         12,154                                    17,623 
       27  CROP INSURANCE                                   4,706                                     6,985 
       28  FERTILIZER-LIME                                 29,074                                    41,092 
       29  MACHINE HIRE                                     8,106                                     9,525 
       30  ORGANIZATION FEE, PUBLICATION                    2,621                                     3,026 
       31  VET-MED-DRUGS                                    3,530                                     4,447 
       32  CROP STORAGE-MARKETING                           1,266                                     1,222 
       33  LIVESTOCK MARKETING-BREEDING                     4,635                                     1,982 
       34  DAIRY EXPENSE                                      709                                       671 
       35  GAS-FUEL-OIL                                    15,180                                    17,914 
       36  IRRIGATION ENERGY                                  248                                       647 
       37  REAL ESTATE TAXES                                4,339                                     5,335 
       38  PERSONAL PROPERTY TAXES                            836                                       852 
       39  GENERAL FARM INSURANCE                           4,479                                     4,630 
       40  UTILITIES                                        4,398                                     4,323 
       41  CASH FARM RENT                                  17,573                                    19,671 
       42  HERBICIDE-INSECTICIDE                           13,371                                    21,942 
       43  CONSERVATION                                       311                                       665 
       44  AUTO EXPENSE                                     1,102                                     1,223 
       45     TOTAL OPERATING EXPENSE                $    174,468                              $    218,087 
      
       46  DEPRECIATION-MACHINERY                          17,864                                    25,426 
       47  DEPRECIATION-BUILDINGS                           1,922                                     1,890 
       48     TOTAL FARM EXPENSE                     $    194,254                              $    245,402 
      
       49     NET FARM INCOME                        $     42,289                              $     51,526 
      
       50  UNPAID FAMILY LABOR                                443                                     1,005 
       51  UNPAID OPERATOR LABOR                           27,655                                    28,091 
       52  MANAGEMENT CHARGE                               11,475                                    13,621 
       53  CURRENT ASSET CHARGE - 8%                       10,707                                     9,784 
       54  NONCURRENT ASSET CHARGE - 8%                    30,353                                    40,645 
       55  RETURN LABOR-MANAGEMENT                            786                                        91 
       56  RETURN TO CAPITAL                               18,223                                    25,671 
       57  ASSET TURNOVER RATIO                             .2941                                     .3124 
       58  OPERATING PROFIT MARGIN RATIO                    .0770                                     .0865 
       59  % RETURN ON ASSETS                               .0227                                     .0270 
       60  % RETURN ON EQUITY                               .0053                                     .0140 
       61  TOTAL EXPENSE RATIO                              .8212                                     .8265 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9885                                     .9703 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.1621                                    1.1402 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          237,246               256,044             242,249               256,227    
       65  NONCURRENT ASSETS                       543,074               572,041             685,297               717,061    
       66  CURRENT LIABILITIES                     113,053               112,555             124,061               129,803    
       67  NONCURRENT LIABILITIES                  176,566               179,719             185,543               200,687    
       68  CURRENT RATIO                              2.10                  2.27                1.95                  1.97    
       69  DEBT TO ASSET RATIO                         .37                   .35                 .33                   .34    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY TOTAL CROP ACRES                        801 - 1,200 ACRES                      1,201 - 1,600 ACRES     
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              62,474                                    44,891 
       71  MACHINERY AND EQUIPMENT                         54,107                                    73,912 
       72  MOTOR VEHICLES & LISTED PROPE                   97,388                                   128,664 
       73  BUILDINGS                                       17,589                                    18,984 
       74  OWNED LAND                                     370,537                                   465,047 
       75  TOTAL ASSETS                                   804,203                                   950,417 
       76  NET WORTH                                      513,257                                   630,370 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.02                                      1.04 
       78  NUMBER OF WORKERS                                 1.32                                      1.35 
       79  TOTAL WORK DAYS                                    310                                       359 
       80  VALUE FARM PRODUCTION/WORKER                   179,035                                   218,398 
       81  NET FARM INCOME/WORKER                          32,008                                    37,899 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   785,168                                   913,489 
       83  VALUE OF FARM PRODUCTION                       230,945                                   285,391 
       84  NET FARM INCOME                                 41,288                                    49,524 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            1.94                                      2.25 
       86  % TILLABLE LAND                                  62.02                                     72.08 
       87  CROP MACH COST/TOT EXPENSE(%)                    30.04                                     30.62 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1625    66    555    54   1207    64       1925    47    618    45   1333    47    
       89  NON-IRRIGATED CROP ACRES         988    66    366    53    715    64       1356    47    452    45    923    47    
       90  IRRIGATED CROP ACRES             143     9                 143     8        123    12                  98    10    
       91  TOTAL CROP ACRES                1008    66    369    53    733    64       1388    47    463    45    944    47    
       92  PASTURE ACRES                    755    53    249    40    613    49        710    34    228    29    584    30    
       93  FARMSTEAD ACRES                   35    20     26    17     26    10         84    13     38     9     75    10    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1008          1024                        1388          1389  
       95  CROP MACHINERY INVESTMENT          125,778        124.82        122.80        172,478        124.30        124.17  
       96  CROP MACHINERY COST                 58,347         57.90         56.96         75,153         54.16         54.10  
       97  GROSS CROP VALUE                   177,699        176.34        173.49        255,407        184.07        183.87  
       98  CROP PRODUCTION COSTS              137,958        136.90        134.69        191,546        138.05        137.89  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            28    149     64    73.2   126    76.7     24    189    128    91.3   137    85.9  
      100  GRAIN SORGHUM                   59    220    103    82.5   172    82.5     43    300    125    93.0   220    87.9  
      101  SOYBEANS                        46    184    101    31.6   140    32.7     39    258    132    37.1   179    34.0  
      102  SUNFLOWERS                       5    104     65    16.5                    7     90                  104    15.7  
      103  WHEAT                           66    447    171    40.0   332    40.5     46    647    225    42.1   452    41.3  
      104  OTHER CROPS                      6     27     31                            4     50 
      105  ALFALFA                         45     79     37     3.1    91     3.5     30     80     46     3.9    71     3.8  
      106  OTHER HAY & FORAGE              57    119     61            96             33    100     46            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                             4     98                   76   174.7      6     66                   56   152.9  
      111  GRAIN SORGHUM                    4     40                                   4     61 
      112  SOYBEANS                         5     86                   83    54.2      7     45                   45    56.6  
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE                                                          4     51 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           53                                        36 
      122  DAIRY COWS                                           2                                         3 
      123  EWES                                                 4 
      124  SOWS                                                15                                         4 
      125  BEEF PURCH. FOR RESALE SALES                       127                                       137 
      126  SWINE PURCH. FOR RESALE SALES                       49 
      127  TURKEYS
      
      
       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY TOTAL CROP ACRES                      1,601 - 2,000 ACRES                      2,001 - 2,400 ACRES     
                                                         17 FARMS                                  15 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                           127,398                                    90,925 
        2  DAIRY AND MILK                                                                           123,883 
        3  SHEEP                                                                                        -16 
        4  SWINE                                              -25                                        -9 
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                 -3,752                                    -2,047 
        7  CUSTOM FEEDING                                     167                                    13,890 
        8  FEED PURCHASED                                 -34,258                                   -40,002 
        9     LIVESTOCK INCOME                       $     89,530                              $    186,624 
      
       10  CORN                                            18,909                                    28,426 
       11  GRAIN SORGHUM                                   38,977                                    55,925 
       12  SOYBEANS                                        60,091                                    59,659 
       13  SUNFLOWERS                                         634 
       14  WHEAT                                           87,721                                    99,669 
       15  HAY AND FORAGE                                   1,665                                    32,096 
       16  OTHER CROP                                       3,321                                    11,654 
       17  GOVERNMENT PAYMENTS                             54,891                                    70,775 
       18  CROP INSURANCE PROCEEDS                          6,629                                     5,067 
       19  OTHER INCOME                                    37,040                                    23,167 
       20     VALUE OF FARM PRODUCTION               $    399,408                              $    573,062 
      
       21  HIRED LABOR                                     18,610                                    56,381 
       22  MACHINERY REPAIRS                               34,066                                    42,297 
       23  IRRIGATION REPAIRS                                 382                                       782 
       24  BUILDING REPAIRS                                 1,531                                     2,554 
       25  INTEREST PAID                                   27,256                                    32,024 
       26  SEED-OTHER CROP EXPENSE                         28,392                                    25,360 
       27  CROP INSURANCE                                   8,951                                     9,955 
       28  FERTILIZER-LIME                                 55,437                                    69,464 
       29  MACHINE HIRE                                    17,872                                    20,111 
       30  ORGANIZATION FEE, PUBLICATION                    4,401                                     4,724 
       31  VET-MED-DRUGS                                    6,917                                     9,368 
       32  CROP STORAGE-MARKETING                           1,515                                     4,469 
       33  LIVESTOCK MARKETING-BREEDING                     3,092                                     4,979 
       34  DAIRY EXPENSE                                                                             11,440 
       35  GAS-FUEL-OIL                                    22,851                                    32,818 
       36  IRRIGATION ENERGY                                1,025                                       740 
       37  REAL ESTATE TAXES                                5,010                                     6,982 
       38  PERSONAL PROPERTY TAXES                            762                                     1,964 
       39  GENERAL FARM INSURANCE                           5,715                                     7,975 
       40  UTILITIES                                        4,217                                    16,487 
       41  CASH FARM RENT                                  39,112                                    61,039 
       42  HERBICIDE-INSECTICIDE                           24,525                                    28,718 
       43  CONSERVATION                                     1,366                                       728 
       44  AUTO EXPENSE                                       699                                       937 
       45     TOTAL OPERATING EXPENSE                $    313,704                              $    452,295 
      
       46  DEPRECIATION-MACHINERY                          31,385                                    50,120 
       47  DEPRECIATION-BUILDINGS                           2,820                                     7,224 
       48     TOTAL FARM EXPENSE                     $    347,909                              $    509,639 
      
       49     NET FARM INCOME                        $     51,499                              $     63,423 
      
       50  UNPAID FAMILY LABOR                              3,838                                       900 
       51  UNPAID OPERATOR LABOR                           28,588                                    34,740 
       52  MANAGEMENT CHARGE                               15,937                                    19,650 
       53  CURRENT ASSET CHARGE - 8%                       18,694                                    18,674 
       54  NONCURRENT ASSET CHARGE - 8%                    42,086                                    34,736 
       55  RETURN LABOR-MANAGEMENT                        -13,120                                     9,113 
       56  RETURN TO CAPITAL                               30,391                                    40,157 
       57  ASSET TURNOVER RATIO                             .3358                                     .4593 
       58  OPERATING PROFIT MARGIN RATIO                    .0761                                     .0701 
       59  % RETURN ON ASSETS                               .0256                                     .0322 
       60  % RETURN ON EQUITY                               .0041                                     .0122 
       61  TOTAL EXPENSE RATIO                              .8711                                     .8893 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9921                                     .9858 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.1443                                    1.0790 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          381,157               438,670             424,872               466,642    
       65  NONCURRENT ASSETS                       759,732               799,139             789,032               814,971    
       66  CURRENT LIABILITIES                     150,999               201,466             196,240               228,414    
       67  NONCURRENT LIABILITIES                  236,428               270,283             364,666               370,943    
       68  CURRENT RATIO                              2.52                  2.18                2.17                  2.04    
       69  DEBT TO ASSET RATIO                         .34                   .38                 .46                   .47    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY TOTAL CROP ACRES                      1,601 - 2,000 ACRES                      2,001 - 2,400 ACRES     
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              98,194                                    96,655 
       71  MACHINERY AND EQUIPMENT                         87,019                                   141,053 
       72  MOTOR VEHICLES & LISTED PROPE                  141,272                                   220,822 
       73  BUILDINGS                                       28,515                                    62,739 
       74  OWNED LAND                                     507,006                                   340,138 
       75  TOTAL ASSETS                                 1,189,349                                 1,247,759 
       76  NET WORTH                                      759,760                                   667,627 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.05                                      1.28 
       78  NUMBER OF WORKERS                                 1.71                                      3.25 
       79  TOTAL WORK DAYS                                    460                                       728 
       80  VALUE FARM PRODUCTION/WORKER                   232,532                                   176,146 
       81  NET FARM INCOME/WORKER                          29,982                                    19,495 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,123,274                                   969,761 
       83  VALUE OF FARM PRODUCTION                       377,218                                   445,385 
       84  NET FARM INCOME                                 48,638                                    49,292 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            3.98                                      6.81 
       86  % TILLABLE LAND                                  63.78                                     77.93 
       87  CROP MACH COST/TOT EXPENSE(%)                    25.17                                     25.15 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     2753    17    789    13   2149    17       2770    15   1317     8   2216    14    
       89  NON-IRRIGATED CROP ACRES        1686    17    490    13   1311    17       2012    15   1084     8   1536    14    
       90  IRRIGATED CROP ACRES                                                        441     5                 376     5    
       91  TOTAL CROP ACRES                1756    17    503    13   1371    17       2159    15   1124     8   1671    14    
       92  PASTURE ACRES                   1409    12    460     8   1203    11        764    11    193     5    826     9    
       93  FARMSTEAD ACRES                                                             110     7
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1756          1843                        2159          2171  
       95  CROP MACHINERY INVESTMENT          189,294        107.80        102.69        275,961        127.82        127.11  
       96  CROP MACHINERY COST                 87,584         49.88         47.51        128,176         59.37         59.04  
       97  GROSS CROP VALUE                   342,258        194.91        185.68        427,273        197.90        196.80  
       98  CROP PRODUCTION COSTS              241,925        137.77        131.25        325,644        150.83        149.99  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            10    111     44    51.3   103    76.2     10    152    167    79.0    87    88.7  
      100  GRAIN SORGHUM                   16    430    185    86.9   360    82.8     14    405    396   100.6   274    84.8  
      101  SOYBEANS                        15    402    174    29.9   331    31.3     15    326    129    32.0   307    33.1  
      102  SUNFLOWERS   
      103  WHEAT                           17    738    149    42.0   641    39.3     15    861    447    40.8   719    39.3  
      104  OTHER CROPS  
      105  ALFALFA                          8    116     71     4.8    82     3.1     11    262     52     3.3   268     3.3  
      106  OTHER HAY & FORAGE              10    218    109           131             11    224     64           221    
      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    167                  151   185.1      5    306                  249   179.5  
      111  GRAIN SORGHUM
      112  SOYBEANS                         4    108                                   4    148                  148    56.9  
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           49                                        35 
      122  DAIRY COWS                                                                                    37 
      123  EWES   
      124  SOWS   
      125  BEEF PURCH. FOR RESALE SALES                       256                                       171 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS
      
      
       2005 DATA - NC KANSAS  
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY TOTAL CROP ACRES                      2,401 - 2,800 ACRES                            > 2,801 ACRES     
                                                          7 FARMS                                  13 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                           104,669                                   243,221 
        2  DAIRY AND MILK                                                                              -773 
        3  SHEEP                                                                                         77 
        4  SWINE                                                                                       -107 
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                 -1,951                                    -4,271 
        7  CUSTOM FEEDING                                                                             4,604 
        8  FEED PURCHASED                                 -13,237                                   -36,233 
        9     LIVESTOCK INCOME                       $     89,481                              $    206,517 
      
       10  CORN                                            38,595                                    38,265 
       11  GRAIN SORGHUM                                   56,170                                    61,663 
       12  SOYBEANS                                        78,960                                   104,893 
       13  SUNFLOWERS                                       8,817                                     1,012 
       14  WHEAT                                          107,799                                   176,530 
       15  HAY AND FORAGE                                  17,956                                    10,318 
       16  OTHER CROP                                         322                                       505 
       17  GOVERNMENT PAYMENTS                             80,041                                    87,014 
       18  CROP INSURANCE PROCEEDS                          5,759                                    15,268 
       19  OTHER INCOME                                    10,702                                    47,542 
       20     VALUE OF FARM PRODUCTION               $    494,604                              $    749,526 
      
       21  HIRED LABOR                                     28,638                                    49,524 
       22  MACHINERY REPAIRS                               34,893                                    59,556 
       23  IRRIGATION REPAIRS                               2,777                                       642 
       24  BUILDING REPAIRS                                 4,353                                       957 
       25  INTEREST PAID                                   28,598                                    56,592 
       26  SEED-OTHER CROP EXPENSE                         31,701                                    42,446 
       27  CROP INSURANCE                                   9,520                                    15,183 
       28  FERTILIZER-LIME                                 67,924                                    97,038 
       29  MACHINE HIRE                                     9,781                                    29,915 
       30  ORGANIZATION FEE, PUBLICATION                    3,738                                     7,526 
       31  VET-MED-DRUGS                                    4,415                                     8,287 
       32  CROP STORAGE-MARKETING                           4,820                                     1,127 
       33  LIVESTOCK MARKETING-BREEDING                     1,221                                    16,055 
       34  DAIRY EXPENSE
       35  GAS-FUEL-OIL                                    31,998                                    41,870 
       36  IRRIGATION ENERGY                                  180                                     1,655 
       37  REAL ESTATE TAXES                                7,159                                     7,421 
       38  PERSONAL PROPERTY TAXES                          2,731                                     2,720 
       39  GENERAL FARM INSURANCE                           6,736                                    13,621 
       40  UTILITIES                                        8,885                                    10,232 
       41  CASH FARM RENT                                  48,555                                    67,910 
       42  HERBICIDE-INSECTICIDE                           26,053                                    53,725 
       43  CONSERVATION                                       375                                       336 
       44  AUTO EXPENSE                                       202                                       736 
       45     TOTAL OPERATING EXPENSE                $    365,255                              $    585,074 
      
       46  DEPRECIATION-MACHINERY                          51,369                                    62,823 
       47  DEPRECIATION-BUILDINGS                           3,617                                     5,871 
       48     TOTAL FARM EXPENSE                     $    420,241                              $    653,768 
      
       49     NET FARM INCOME                        $     74,363                              $     95,759 
      
       50  UNPAID FAMILY LABOR
       51  UNPAID OPERATOR LABOR                           34,714                                    39,462 
       52  MANAGEMENT CHARGE                               20,217                                    29,070 
       53  CURRENT ASSET CHARGE - 8%                        9,034                                     9,026 
       54  NONCURRENT ASSET CHARGE - 8%                    50,967                                    48,354 
       55  RETURN LABOR-MANAGEMENT                         14,362                                    38,379 
       56  RETURN TO CAPITAL                               48,030                                    83,820 
       57  ASSET TURNOVER RATIO                             .3986                                     .4125 
       58  OPERATING PROFIT MARGIN RATIO                    .0971                                     .1118 
       59  % RETURN ON ASSETS                               .0387                                     .0461 
       60  % RETURN ON EQUITY                               .0259                                     .0380 
       61  TOTAL EXPENSE RATIO                              .8497                                     .8722 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9607                                     .9637 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.0820                                    1.0402 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          323,784               366,226             659,217               724,377    
       65  NONCURRENT ASSETS                       883,411               908,591           1,100,204             1,150,173    
       66  CURRENT LIABILITIES                     218,443               245,718             562,340               595,610    
       67  NONCURRENT LIABILITIES                  250,678               267,147             500,804               540,728    
       68  CURRENT RATIO                              1.48                  1.49                1.17                  1.22    
       69  DEBT TO ASSET RATIO                         .39                   .40                 .60                   .61    
      
       2005 DATA - NC KANSAS  
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY TOTAL CROP ACRES                      2,401 - 2,800 ACRES                            > 2,801 ACRES     
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              65,961                                   179,082 
       71  MACHINERY AND EQUIPMENT                        129,187                                   188,025 
       72  MOTOR VEHICLES & LISTED PROPE                  191,721                                   252,636 
       73  BUILDINGS                                       37,949                                    65,263 
       74  OWNED LAND                                     498,125                                   588,490 
       75  TOTAL ASSETS                                 1,241,006                                 1,816,986 
       76  NET WORTH                                      750,014                                   717,245 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.28                                      1.46 
       78  NUMBER OF WORKERS                                 2.08                                      2.96 
       79  TOTAL WORK DAYS                                    586                                       856 
       80  VALUE FARM PRODUCTION/WORKER                   237,139                                   253,087 
       81  NET FARM INCOME/WORKER                          35,653                                    32,334 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   965,227                                 1,243,201 
       83  VALUE OF FARM PRODUCTION                       384,692                                   512,834 
       84  NET FARM INCOME                                 57,838                                    65,519 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            4.13                                      2.96 
       86  % TILLABLE LAND                                  79.12                                     75.72 
       87  CROP MACH COST/TOT EXPENSE(%)                    32.69                                     28.08 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     3199     7   1171     5   2363     7       4733    13   1168     8   4014    13    
       89  NON-IRRIGATED CROP ACRES        2427     7                1987     7       3478    13    807     8   2981    13    
       90  IRRIGATED CROP ACRES                                                        276     5                 276     5    
       91  TOTAL CROP ACRES                2531     7                2063     7       3584    13    807     8   3087    13    
       92  PASTURE ACRES                    912     5                                 2267    11    412     7   2005    11    
       93  FARMSTEAD ACRES    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          2531          2543                        3584          3561  
       95  CROP MACHINERY INVESTMENT          282,559        111.62        111.12        393,852        109.90        110.59  
       96  CROP MACHINERY COST                137,388         54.27         54.03        183,562         51.22         51.54  
       97  GROSS CROP VALUE                   515,122        203.49        202.58        669,383        186.78        187.95  
       98  CROP PRODUCTION COSTS              329,918        130.33        129.74        478,612        133.55        134.39  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                                                                        7    520                  586   100.9  
      100  GRAIN SORGHUM                    7    443                  384   106.1     12    659    196   100.0   594    88.8  
      101  SOYBEANS                         6    434                  339    38.3      9    711    178    38.7   632    38.0  
      102  SUNFLOWERS                                                                  4    229                  188    12.7  
      103  WHEAT                            7   1160                  996    37.9     13   1680    390    46.9  1440    42.6  
      104  OTHER CROPS  
      105  ALFALFA                          6    123                  135     3.3      9    144     89     4.5   107     4.0  
      106  OTHER HAY & FORAGE               5    114                   95             11    248     81           257    
      107  VEGETABLES   
      108  TRUCK CROPS  
      109  FRUIT - FLOWERS - TREES  
      
       IRRIGATED ACRES                           AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
      110  CORN   
      111  GRAIN SORGHUM
      112  SOYBEANS     
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE 
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           53                                        76 
      122  DAIRY COWS   
      123  EWES   
      124  SOWS   
      125  BEEF PURCH. FOR RESALE SALES                        92                                       359 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS