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       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY FARM TYPE                               CROP FARM                             CROP FARM IRRIGATED
                                                       1269 FARMS                                 119 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            40,043                                    35,833 
        2  DAIRY AND MILK                                   1,526                                     3,905 
        3  SHEEP                                              214                                        58 
        4  SWINE                                            2,508                                     1,813 
        5  POULTRY AND EGGS                                   210                                     1,296 
        6  OTHER LIVESTOCK                                    203                                      -637 
        7  CUSTOM FEEDING                                   5,903                                     2,807 
        8  FEED PURCHASED                                 -12,706                                   -14,170 
        9     LIVESTOCK INCOME                       $     37,901                              $     30,904 
      
       10  CORN                                            45,339                                   183,486 
       11  GRAIN SORGHUM                                   19,696                                     9,917 
       12  SOYBEANS                                        45,555                                    27,050 
       13  SUNFLOWERS                                       1,133                                     3,475 
       14  WHEAT                                           46,386                                    30,938 
       15  HAY AND FORAGE                                   7,658                                    21,074 
       16  OTHER CROP                                       3,336                                     7,362 
       17  GOVERNMENT PAYMENTS                             28,368                                    48,647 
       18  CROP INSURANCE PROCEEDS                         12,509                                    22,703 
       19  OTHER INCOME                                    15,366                                    34,638 
       20     VALUE OF FARM PRODUCTION               $    263,249                              $    420,195 
      
       21  HIRED LABOR                                     10,592                                    16,684 
       22  MACHINERY REPAIRS                               20,532                                    26,859 
       23  IRRIGATION REPAIRS                                 722                                     8,291 
       24  BUILDING REPAIRS                                 1,494                                     1,611 
       25  INTEREST PAID                                   13,937                                    20,861 
       26  SEED-OTHER CROP EXPENSE                         19,979                                    38,470 
       27  CROP INSURANCE                                   6,542                                    12,295 
       28  FERTILIZER-LIME                                 27,986                                    41,079 
       29  MACHINE HIRE                                     9,611                                    26,373 
       30  ORGANIZATION FEE, PUBLICATION                    2,797                                     4,071 
       31  VET-MED-DRUGS                                    1,999                                     1,598 
       32  CROP STORAGE-MARKETING                           1,442                                     2,140 
       33  LIVESTOCK MARKETING-BREEDING                     2,196                                       858 
       34  DAIRY EXPENSE                                       24                                       276 
       35  GAS-FUEL-OIL                                    13,189                                    19,594 
       36  IRRIGATION ENERGY                                2,649                                    43,348 
       37  REAL ESTATE TAXES                                4,259                                     3,817 
       38  PERSONAL PROPERTY TAXES                            876                                       851 
       39  GENERAL FARM INSURANCE                           4,587                                     6,966 
       40  UTILITIES                                        3,599                                     5,135 
       41  CASH FARM RENT                                  15,187                                    14,522 
       42  HERBICIDE-INSECTICIDE                           16,491                                    30,576 
       43  CONSERVATION                                       406                                        96 
       44  AUTO EXPENSE                                       860                                     1,169 
       45     TOTAL OPERATING EXPENSE                $    181,957                              $    327,541 
      
       46  DEPRECIATION-MACHINERY                          21,157                                    29,655 
       47  DEPRECIATION-BUILDINGS                           2,124                                     1,965 
       48     TOTAL FARM EXPENSE                     $    205,239                              $    359,160 
      
       49     NET FARM INCOME                        $     58,010                              $     61,034 
      
       50  UNPAID FAMILY LABOR                              1,528                                     1,664 
       51  UNPAID OPERATOR LABOR                           26,581                                    24,913 
       52  MANAGEMENT CHARGE                               13,926                                    15,070 
       53  CURRENT ASSET CHARGE - 8%                        9,168                                     7,111 
       54  NONCURRENT ASSET CHARGE - 8%                    30,973                                    31,778 
       55  RETURN LABOR-MANAGEMENT                         16,340                                    20,482 
       56  RETURN TO CAPITAL                               29,912                                    40,249 
       57  ASSET TURNOVER RATIO                             .3464                                     .4799 
       58  OPERATING PROFIT MARGIN RATIO                    .1136                                     .0958 
       59  % RETURN ON ASSETS                               .0394                                     .0460 
       60  % RETURN ON EQUITY                               .0318                                     .0399 
       61  TOTAL EXPENSE RATIO                              .7796                                     .8547 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9393                                     .9539 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.0918                                    1.0464 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          188,467               211,621             230,378               252,821    
       65  NONCURRENT ASSETS                       546,456               573,482             610,579               657,548    
       66  CURRENT LIABILITIES                      81,749                89,133             144,610               160,826    
       67  NONCURRENT LIABILITIES                  167,715               177,896             227,147               246,532    
       68  CURRENT RATIO                              2.31                  2.37                1.59                  1.57    
       69  DEBT TO ASSET RATIO                         .34                   .34                 .44                   .45    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY FARM TYPE                               CROP FARM                             CROP FARM IRRIGATED
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              26,408                                    13,187 
       71  MACHINERY AND EQUIPMENT                         66,330                                   137,568 
       72  MOTOR VEHICLES & LISTED PROPE                  111,573                                   106,817 
       73  BUILDINGS                                       21,025                                    19,198 
       74  OWNED LAND                                     344,624                                   343,201 
       75  TOTAL ASSETS                                   760,013                                   875,663 
       76  NET WORTH                                      501,767                                   486,106 
      
       LABOR
       77  NUMBER OF OPERATORS                                .98                                       .92 
       78  NUMBER OF WORKERS                                 1.36                                      1.51 
       79  TOTAL WORK DAYS                                    303                                       343 
       80  VALUE FARM PRODUCTION/WORKER                   193,301                                   276,872 
       81  NET FARM INCOME/WORKER                          42,596                                    40,216 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   771,998                                   949,034 
       83  VALUE OF FARM PRODUCTION                       267,400                                   455,402 
       84  NET FARM INCOME                                 58,925                                    66,148 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            6.52                                     63.33 
       86  % TILLABLE LAND                                  77.01                                     91.06 
       87  CROP MACH COST/TOT EXPENSE(%)                    32.63                                     29.30 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1816  1269    661  1082   1344  1183       1598   119    585    90   1273   108    
       89  NON-IRRIGATED CROP ACRES        1308  1268    445  1051   1025  1163        668   110    245    83    571    93    
       90  IRRIGATED CROP ACRES             412   281    243   145    353   228        922   119    338    78    809   103    
       91  TOTAL CROP ACRES                1400  1268    477  1053   1092  1165       1455   119    525    89   1182   107    
       92  PASTURE ACRES                    558   875    255   706    506   609        367    42    191    28    439    23    
       93  FARMSTEAD ACRES                   71   582     59   540     57   168         28    55     16    39     31    30    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1399          1291                        1455          1352  
       95  CROP MACHINERY INVESTMENT          163,783        117.11        126.88        234,187        160.94        173.19  
       96  CROP MACHINERY COST                 66,975         47.89         51.88        105,244         72.33         77.83  
       97  GROSS CROP VALUE                   257,242        183.94        199.28        420,868        289.23        311.25  
       98  CROP PRODUCTION COSTS              170,298        121.48        131.61        315,431        216.77        233.27  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                           645    328    152   131.1   270   128.1     35    195     84    75.1   209    82.8  
      100  GRAIN SORGHUM                  779    299    132    86.3   252    84.0     53    170     71    52.6   161    54.2  
      101  SOYBEANS                       823    378    152    37.6   316    37.7     16    137     55    48.1   158    45.5  
      102  SUNFLOWERS                      68    152     89    40.4   148    12.9      4     44                   37    11.2  
      103  WHEAT                         1147    546    195    39.3   461    38.9     84    329    121    23.6   283    22.5  
      104  OTHER CROPS                     90    155    118           153              4     26     26
      105  ALFALFA                        398    101     53     3.5   106     4.7      8     40                   44     3.5  
      106  OTHER HAY & FORAGE             599    119     63           107             13     64     34            85    
      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                           194    248    142   193.1   232   195.3    103    558    232   200.4   500   203.7  
      111  GRAIN SORGHUM                   69    115    128   115.6    95    97.2     33    147     88   105.0   151   102.6  
      112  SOYBEANS                       187    197    133    50.4   175    52.8     60    241    123    49.2   219    53.5  
      113  SUNFLOWERS                      18    133    117    17.7   105    16.1     16    166    130    16.0   134    15.7  
      114  WHEAT                          103    156    116    37.1   152    45.3     72    284    179    36.4   244    43.0  
      115  OTHER CROPS                      9    106                   95             22    168     80           153    
      116  ALFALFA                         36    140    100     5.6   137     4.7     21    293    174     5.8   219     5.3  
      117  OTHER HAY & FORAGE              45     90     66            92             24    167    106           181    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           21                                         4 
      122  DAIRY COWS   
      123  EWES                                                 1 
      124  SOWS                                                 2                                         3 
      125  BEEF PURCH. FOR RESALE SALES                        58                                        73 
      126  SWINE PURCH. FOR RESALE SALES                       11                                        18 
      127  TURKEYS
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY FARM TYPE                         STOCK-RANCH COW HERD                             COW HERD
                                                         42 FARMS                                  26 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                           155,756                                   142,649 
        2  DAIRY AND MILK                                  -1,818                                        19 
        3  SHEEP                                               27 
        4  SWINE                                               -1                                        -5 
        5  POULTRY AND EGGS                                 1,841 
        6  OTHER LIVESTOCK                                   -138                                     1,818 
        7  CUSTOM FEEDING                                     396                                       853 
        8  FEED PURCHASED                                 -34,112                                   -23,655 
        9     LIVESTOCK INCOME                       $    121,951                              $    121,680 
      
       10  CORN                                               201                                     5,059 
       11  GRAIN SORGHUM                                     -186                                       664 
       12  SOYBEANS                                         1,535                                     4,631 
       13  SUNFLOWERS   
       14  WHEAT                                            2,611                                     2,516 
       15  HAY AND FORAGE                                   1,373                                     3,590 
       16  OTHER CROP                                         986                                      -342 
       17  GOVERNMENT PAYMENTS                              5,022                                     3,550 
       18  CROP INSURANCE PROCEEDS                            975                                       958 
       19  OTHER INCOME                                     6,995                                     7,495 
       20     VALUE OF FARM PRODUCTION               $    141,465                              $    149,802 
      
       21  HIRED LABOR                                      5,054                                     3,108 
       22  MACHINERY REPAIRS                               10,153                                     7,891 
       23  IRRIGATION REPAIRS                                  43                                        82 
       24  BUILDING REPAIRS                                 1,481                                     1,405 
       25  INTEREST PAID                                   10,069                                     8,892 
       26  SEED-OTHER CROP EXPENSE                          1,546                                     2,578 
       27  CROP INSURANCE                                     199                                       410 
       28  FERTILIZER-LIME                                  5,134                                     5,169 
       29  MACHINE HIRE                                     4,922                                     2,031 
       30  ORGANIZATION FEE, PUBLICATION                    1,808                                     1,568 
       31  VET-MED-DRUGS                                    3,746                                     3,222 
       32  CROP STORAGE-MARKETING                               3                                         6 
       33  LIVESTOCK MARKETING-BREEDING                     3,734                                     4,116 
       34  DAIRY EXPENSE
       35  GAS-FUEL-OIL                                     6,654                                     6,387 
       36  IRRIGATION ENERGY                                    6                                     2,367 
       37  REAL ESTATE TAXES                                4,352                                     3,199 
       38  PERSONAL PROPERTY TAXES                            433                                       397 
       39  GENERAL FARM INSURANCE                           2,257                                     2,699 
       40  UTILITIES                                        2,602                                     2,229 
       41  CASH FARM RENT                                  16,321                                    19,062 
       42  HERBICIDE-INSECTICIDE                            1,868                                     2,802 
       43  CONSERVATION                                       127                                        49 
       44  AUTO EXPENSE                                       781                                     1,136 
       45     TOTAL OPERATING EXPENSE                $     83,292                              $     80,805 
      
       46  DEPRECIATION-MACHINERY                           8,953                                     9,550 
       47  DEPRECIATION-BUILDINGS                           1,330                                     1,322 
       48     TOTAL FARM EXPENSE                     $     93,575                              $     91,676 
      
       49     NET FARM INCOME                        $     47,890                              $     58,125 
      
       50  UNPAID FAMILY LABOR                                964                                     1,038 
       51  UNPAID OPERATOR LABOR                           21,986                                    20,562 
       52  MANAGEMENT CHARGE                               11,521                                    12,329 
       53  CURRENT ASSET CHARGE - 8%                       15,254                                    13,509 
       54  NONCURRENT ASSET CHARGE - 8%                    37,219                                    20,384 
       55  RETURN LABOR-MANAGEMENT                         -5,547                                    23,193 
       56  RETURN TO CAPITAL                               23,488                                    33,088 
       57  ASSET TURNOVER RATIO                             .1709                                     .2590 
       58  OPERATING PROFIT MARGIN RATIO                    .1660                                     .2209 
       59  % RETURN ON ASSETS                               .0284                                     .0572 
       60  % RETURN ON EQUITY                               .0205                                     .0571 
       61  TOTAL EXPENSE RATIO                              .6615                                     .6120 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9051                                     .8385 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.2761                                    1.0647 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          240,127               261,181             195,094               255,963    
       65  NONCURRENT ASSETS                       564,374               589,756             337,185               368,365    
       66  CURRENT LIABILITIES                      58,123                61,839              45,710                67,613    
       67  NONCURRENT LIABILITIES                  105,183               118,460              98,720                97,227    
       68  CURRENT RATIO                              4.13                  4.22                4.27                  3.79    
       69  DEBT TO ASSET RATIO                         .20                   .21                 .27                   .26    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY FARM TYPE                         STOCK-RANCH COW HERD                             COW HERD
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                             125,489                                   104,081 
       71  MACHINERY AND EQUIPMENT                         27,217                                    29,255 
       72  MOTOR VEHICLES & LISTED PROPE                   50,722                                    43,569 
       73  BUILDINGS                                       13,679                                    12,875 
       74  OWNED LAND                                     477,793                                   264,726 
       75  TOTAL ASSETS                                   827,719                                   578,303 
       76  NET WORTH                                      655,916                                   423,668 
      
       LABOR
       77  NUMBER OF OPERATORS                                .81                                       .76 
       78  NUMBER OF WORKERS                                 1.01                                       .86 
       79  TOTAL WORK DAYS                                    185                                       148 
       80  VALUE FARM PRODUCTION/WORKER                   139,146                                   173,104 
       81  NET FARM INCOME/WORKER                          47,105                                    67,167 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,016,496                                   759,388 
       83  VALUE OF FARM PRODUCTION                       173,729                                   196,709 
       84  NET FARM INCOME                                 58,813                                    76,326 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                             .59 
       86  % TILLABLE LAND                                   6.75                                      7.73 
       87  CROP MACH COST/TOT EXPENSE(%)                    12.81                                     14.59 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     2509    42   1360    41   1657    36       1299    25    535    22   1035    20    
       89  NON-IRRIGATED CROP ACRES         202    35    144    29    193    15        148    17    103    14    133     8    
       90  IRRIGATED CROP ACRES     
       91  TOTAL CROP ACRES                 203    35    145    29    193    15        148    17    103    14    133     8    
       92  PASTURE ACRES                   2312    42   1237    41   1658    34       1212    24    451    21   1090    18    
       93  FARMSTEAD ACRES                   51    23     38    21     54     7         86    10     84    10     
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           169           125                          97           101  
       95  CROP MACHINERY INVESTMENT           27,004        159.47        216.07         37,795        391.50        373.31  
       96  CROP MACHINERY COST                 11,990         70.81         95.94         13,379        138.59        132.15  
       97  GROSS CROP VALUE                    17,770         97.45        132.03         22,304        168.83        160.99  
       98  CROP PRODUCTION COSTS               25,054        137.39        186.14         43,959        367.78        350.69  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                             4     47                                   6     40 
      100  GRAIN SORGHUM                                                               6     36                   27    64.9  
      101  SOYBEANS                         6     57                   46    28.4      8     53     35    34.8    61    27.8  
      102  SUNFLOWERS   
      103  WHEAT                            9    174    134    22.6   147    35.1      6     49     46    34.0    
      104  OTHER CROPS  
      105  ALFALFA                          8     22     15     3.4    29     3.0   
      106  OTHER HAY & FORAGE              31     88     75           103             13    105     70           132    
      107  VEGETABLES   
      108  TRUCK CROPS  
      109  FRUIT - FLOWERS - TREES  
      
       IRRIGATED ACRES                           AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
      110  CORN   
      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                                          159                                       128 
      122  DAIRY COWS   
      123  EWES   
      124  SOWS   
      125  BEEF PURCH. FOR RESALE SALES                        22                                        20 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY FARM TYPE                                 DAIRY                              SOW & LITTER (MARKET)     
                                                         46 FARMS                                   7 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                             2,562                                    21,379 
        2  DAIRY AND MILK                                 395,852 
        3  SHEEP                                              237 
        4  SWINE                                               -3                                 1,353,545 
        5  POULTRY AND EGGS                                    -3 
        6  OTHER LIVESTOCK                                    -46                                    -1,300 
        7  CUSTOM FEEDING                                      43 
        8  FEED PURCHASED                                -121,400                                  -442,232 
        9     LIVESTOCK INCOME                       $    277,243                              $    931,392 
      
       10  CORN                                             7,378                                    43,403 
       11  GRAIN SORGHUM                                    1,641                                    16,468 
       12  SOYBEANS                                        11,050                                    63,828 
       13  SUNFLOWERS   
       14  WHEAT                                           12,111                                    21,659 
       15  HAY AND FORAGE                                     207                                    59,198 
       16  OTHER CROP                                         253                                        30 
       17  GOVERNMENT PAYMENTS                             14,246                                    57,048 
       18  CROP INSURANCE PROCEEDS                            337                                     5,067 
       19  OTHER INCOME                                     6,573                                     4,163 
       20     VALUE OF FARM PRODUCTION               $    331,038                              $  1,202,255 
      
       21  HIRED LABOR                                     37,175                                   155,038 
       22  MACHINERY REPAIRS                               22,977                                    91,841 
       23  IRRIGATION REPAIRS                                 157                                     1,955 
       24  BUILDING REPAIRS                                 3,058                                    18,316 
       25  INTEREST PAID                                   13,945                                    40,839 
       26  SEED-OTHER CROP EXPENSE                          6,776                                    34,294 
       27  CROP INSURANCE                                   1,025                                     8,457 
       28  FERTILIZER-LIME                                 12,251                                    41,317 
       29  MACHINE HIRE                                    10,970                                     6,642 
       30  ORGANIZATION FEE, PUBLICATION                    3,124                                     7,545 
       31  VET-MED-DRUGS                                   13,106                                    20,238 
       32  CROP STORAGE-MARKETING                             698                                     3,385 
       33  LIVESTOCK MARKETING-BREEDING                    10,494                                    26,278 
       34  DAIRY EXPENSE                                   28,000                                     1,250 
       35  GAS-FUEL-OIL                                    11,011                                    40,284 
       36  IRRIGATION ENERGY                                   51                                     4,932 
       37  REAL ESTATE TAXES                                4,159                                    14,449 
       38  PERSONAL PROPERTY TAXES                            432                                     4,473 
       39  GENERAL FARM INSURANCE                           5,921                                    20,538 
       40  UTILITIES                                       12,215                                    52,206 
       41  CASH FARM RENT                                   9,366                                    12,549 
       42  HERBICIDE-INSECTICIDE                            6,107                                    14,548 
       43  CONSERVATION                                       305                                     5,177 
       44  AUTO EXPENSE                                       527                                     1,781 
       45     TOTAL OPERATING EXPENSE                $    213,850                              $    628,332 
      
       46  DEPRECIATION-MACHINERY                          16,201                                    55,023 
       47  DEPRECIATION-BUILDINGS                           7,147                                    35,822 
       48     TOTAL FARM EXPENSE                     $    237,197                              $    719,177 
      
       49     NET FARM INCOME                        $     93,841                              $    483,078 
      
       50  UNPAID FAMILY LABOR                              3,375                                     6,107 
       51  UNPAID OPERATOR LABOR                           35,804                                    34,714 
       52  MANAGEMENT CHARGE                               20,756                                    93,171 
       53  CURRENT ASSET CHARGE - 8%                       17,078                                    61,562 
       54  NONCURRENT ASSET CHARGE - 8%                    30,374                                    88,341 
       55  RETURN LABOR-MANAGEMENT                         43,014                                   327,068 
       56  RETURN TO CAPITAL                               47,851                                   389,924 
       57  ASSET TURNOVER RATIO                             .3935                                     .4599 
       58  OPERATING PROFIT MARGIN RATIO                    .1445                                     .3243 
       59  % RETURN ON ASSETS                               .0569                                     .1491 
       60  % RETURN ON EQUITY                               .0572                                     .1863 
       61  TOTAL EXPENSE RATIO                              .7165                                     .5982 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .8976                                     .7096 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.0409                                     .8343 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          273,211               300,084             793,706             1,005,230    
       65  NONCURRENT ASSETS                       545,034               564,223           1,661,588             1,768,188    
       66  CURRENT LIABILITIES                      79,258                67,090             156,205               103,687    
       67  NONCURRENT LIABILITIES                  171,733               178,182             613,900               607,355    
       68  CURRENT RATIO                              3.45                  4.47                5.08                  9.69    
       69  DEBT TO ASSET RATIO                         .31                   .28                 .31                   .26    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY FARM TYPE                                 DAIRY                              SOW & LITTER (MARKET)     
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                             186,350                                    78,653 
       71  MACHINERY AND EQUIPMENT                         73,468                                   185,829 
       72  MOTOR VEHICLES & LISTED PROPE                   73,861                                   341,741 
       73  BUILDINGS                                       55,469                                   449,125 
       74  OWNED LAND                                     307,482                                   675,050 
       75  TOTAL ASSETS                                   841,276                                 2,614,356 
       76  NET WORTH                                      593,144                                 1,873,782 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.32                                      1.28 
       78  NUMBER OF WORKERS                                 3.06                                      6.54 
       79  TOTAL WORK DAYS                                    658                                     1,389 
       80  VALUE FARM PRODUCTION/WORKER                   108,075                                   183,751 
       81  NET FARM INCOME/WORKER                          30,636                                    73,833 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   634,405                                 2,033,388 
       83  VALUE OF FARM PRODUCTION                       249,635                                   935,087 
       84  NET FARM INCOME                                 70,765                                   375,727 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            1.97                                     24.31 
       86  % TILLABLE LAND                                  63.13                                     63.94 
       87  CROP MACH COST/TOT EXPENSE(%)                    15.95                                     13.95 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                      766    45    432    36    498    38       2271     7   1273     7   1164     6    
       89  NON-IRRIGATED CROP ACRES         496    43    285    34    333    35       1282     6    622     6    792     5    
       90  IRRIGATED CROP ACRES     
       91  TOTAL CROP ACRES                 506    43    290    34    340    35       1694     6    983     6    852     5    
       92  PASTURE ACRES                    269    43    167    29    232    29     
       93  FARMSTEAD ACRES                   44    26     39    22     59     5        787     5    373     5     
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           473           481                        1452          1522  
       95  CROP MACHINERY INVESTMENT           77,197        163.10        160.40        331,124        228.09        217.58  
       96  CROP MACHINERY COST                 37,824         79.91         78.59        100,295         69.09         65.90  
       97  GROSS CROP VALUE                   113,621        224.39        220.69        360,612        248.40        236.96  
       98  CROP PRODUCTION COSTS               83,000        171.54        168.71        348,631        205.84        196.36  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            28     93     50   132.1    82   137.4   
      100  GRAIN SORGHUM                   17     95     65    85.0    86    89.0      5    236    144    93.3   121    92.1  
      101  SOYBEANS                        23    111    111    47.2    81    36.9      4    517    255    27.0   263    31.6  
      102  SUNFLOWERS   
      103  WHEAT                           25    207    126    46.7   153    46.1      5    271    212    38.4    
      104  OTHER CROPS                      4     14  
      105  ALFALFA                         31     89     61     4.1    91     4.1   
      106  OTHER HAY & FORAGE              41    169    103           122     
      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                                            1                                        29 
      122  DAIRY COWS                                         106 
      123  EWES                                                 2 
      124  SOWS                                                                                         370 
      125  BEEF PURCH. FOR RESALE SALES   
      126  SWINE PURCH. FOR RESALE SALES                                                                570 
      127  TURKEYS
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY FARM TYPE                                TURKEY                                  BACKGROUNDING   
                                                         11 FARMS                                  17 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            10,898                                   446,202 
        2  DAIRY AND MILK     
        3  SHEEP                                              -10                                        61 
        4  SWINE  
        5  POULTRY AND EGGS                               156,266 
        6  OTHER LIVESTOCK                                     -2                                   -15,815 
        7  CUSTOM FEEDING                                                                           204,935 
        8  FEED PURCHASED                                  -2,369                                  -257,087 
        9     LIVESTOCK INCOME                       $    164,782                              $    378,295 
      
       10  CORN                                               874                                     3,605 
       11  GRAIN SORGHUM                                      941                                     6,073 
       12  SOYBEANS                                         3,371                                    10,196 
       13  SUNFLOWERS   
       14  WHEAT                                            3,773                                     3,781 
       15  HAY AND FORAGE                                   2,672                                    15,582 
       16  OTHER CROP                                         203                                       642 
       17  GOVERNMENT PAYMENTS                              1,294                                     6,394 
       18  CROP INSURANCE PROCEEDS                            311                                     1,123 
       19  OTHER INCOME                                    13,114                                    27,192 
       20     VALUE OF FARM PRODUCTION               $    191,337                              $    452,883 
      
       21  HIRED LABOR                                     15,905                                    21,207 
       22  MACHINERY REPAIRS                               12,522                                    24,820 
       23  IRRIGATION REPAIRS                                                                         1,252 
       24  BUILDING REPAIRS                                 1,093                                     1,148 
       25  INTEREST PAID                                   21,391                                    35,149 
       26  SEED-OTHER CROP EXPENSE                            212                                     4,782 
       27  CROP INSURANCE                                      83                                       737 
       28  FERTILIZER-LIME                                    606                                    12,032 
       29  MACHINE HIRE                                     2,195                                    11,113 
       30  ORGANIZATION FEE, PUBLICATION                    1,594                                     3,298 
       31  VET-MED-DRUGS                                      666                                    52,791 
       32  CROP STORAGE-MARKETING                              20                                     1,587 
       33  LIVESTOCK MARKETING-BREEDING                     1,740                                    11,850 
       34  DAIRY EXPENSE
       35  GAS-FUEL-OIL                                     5,698                                    12,934 
       36  IRRIGATION ENERGY                                                                          1,137 
       37  REAL ESTATE TAXES                                5,066                                     3,272 
       38  PERSONAL PROPERTY TAXES                            755                                       612 
       39  GENERAL FARM INSURANCE                           6,903                                     3,266 
       40  UTILITIES                                       32,910                                     3,984 
       41  CASH FARM RENT                                     614                                    72,212 
       42  HERBICIDE-INSECTICIDE                              513                                     4,951 
       43  CONSERVATION                                        19                                       306 
       44  AUTO EXPENSE                                     1,205                                     1,194 
       45     TOTAL OPERATING EXPENSE                $    111,712                              $    285,636 
      
       46  DEPRECIATION-MACHINERY                          14,327                                    19,128 
       47  DEPRECIATION-BUILDINGS                          16,708                                     2,543 
       48     TOTAL FARM EXPENSE                     $    142,747                              $    307,307 
      
       49     NET FARM INCOME                        $     48,590                              $    145,575 
      
       50  UNPAID FAMILY LABOR                              3,477                                     4,103 
       51  UNPAID OPERATOR LABOR                           27,000                                    29,224 
       52  MANAGEMENT CHARGE                               10,621                                    30,467 
       53  CURRENT ASSET CHARGE - 8%                        2,109                                    11,875 
       54  NONCURRENT ASSET CHARGE - 8%                     4,388                                    19,500 
       55  RETURN LABOR-MANAGEMENT                         38,615                                   110,098 
       56  RETURN TO CAPITAL                               28,882                                   116,931 
       57  ASSET TURNOVER RATIO                             .4529                                     .4151 
       58  OPERATING PROFIT MARGIN RATIO                    .1509                                     .2582 
       59  % RETURN ON ASSETS                               .0684                                     .1072 
       60  % RETURN ON EQUITY                               .0922                                     .2085 
       61  TOTAL EXPENSE RATIO                              .7461                                     .6786 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9608                                     .8194 
       63  ECONOMIC TOTAL EXPENSE RATIO                     .9948                                     .8887 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                           36,499                36,996             557,069               728,792    
       65  NONCURRENT ASSETS                       393,619               377,775             433,295               462,962    
       66  CURRENT LIABILITIES                       9,768                11,000             431,966               557,017    
       67  NONCURRENT LIABILITIES                  343,215               318,468             203,577               205,192    
       68  CURRENT RATIO                              3.74                  3.36                1.29                  1.31    
       69  DEBT TO ASSET RATIO                         .82                   .79                 .64                   .64    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY FARM TYPE                                TURKEY                                  BACKGROUNDING   
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              13,809                                    26,013 
       71  MACHINERY AND EQUIPMENT                         52,759                                    56,780 
       72  MOTOR VEHICLES & LISTED PROPE                   45,183                                    83,441 
       73  BUILDINGS                                      150,234                                    25,978 
       74  OWNED LAND                                     121,063                                   280,189 
       75  TOTAL ASSETS                                   422,445                                 1,091,059 
       76  NET WORTH                                       81,219                                   392,184 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.00                                      1.08 
       78  NUMBER OF WORKERS                                 1.84                                      1.93 
       79  TOTAL WORK DAYS                                    317                                       818 
       80  VALUE FARM PRODUCTION/WORKER                   103,680                                   234,012 
       81  NET FARM INCOME/WORKER                          26,329                                    75,221 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   422,445                                 1,008,044 
       83  VALUE OF FARM PRODUCTION                       191,337                                   418,424 
       84  NET FARM INCOME                                 48,590                                   134,499 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                                                                     17.42 
       86  % TILLABLE LAND                                  40.71                                      8.34 
       87  CROP MACH COST/TOT EXPENSE(%)                     4.24                                      4.84 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                      154    11    117    11                    3338    17   1041    12   3405    13    
       89  NON-IRRIGATED CROP ACRES          86     8     65     8                     559     7    281     5    418     6    
       90  IRRIGATED CROP ACRES     
       91  TOTAL CROP ACRES                  86     8     65     8                     677     7    357     5    492     6    
       92  PASTURE ACRES                    101    10     77    10                    3233    16    953    11   3437    12    
       93  FARMSTEAD ACRES                                                              41     7     32     7     
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                            63            63                         279           305  
       95  CROP MACHINERY INVESTMENT           10,954        174.62        174.88         38,519        138.26        126.47  
       96  CROP MACHINERY COST                  6,045         96.38         96.52         14,872         53.38         48.83  
       97  GROSS CROP VALUE                    16,305        189.05        189.32        111,465        235.36        215.28  
       98  CROP PRODUCTION COSTS               11,950        173.18        173.44         65,010        150.99        138.12  
      
       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
      101  SOYBEANS                         4     45  
      102  SUNFLOWERS   
      103  WHEAT  
      104  OTHER CROPS  
      105  ALFALFA
      106  OTHER HAY & FORAGE               4     32     32                            7    243     98           242    
      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                                           26                                        25 
      122  DAIRY COWS   
      123  EWES   
      124  SOWS   
      125  BEEF PURCH. FOR RESALE SALES                                                               1,021 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS                                         93,991 
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY FARM TYPE                        BACKGROUNDING-FINISHING                        CROP - COW HERD  
                                                          5 FARMS                                 175 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                         1,529,251                                   130,475 
        2  DAIRY AND MILK                                                                                -4 
        3  SHEEP                                                                                          1 
        4  SWINE                                                                                        309 
        5  POULTRY AND EGGS                                                                               4 
        6  OTHER LIVESTOCK                                  2,879                                    -1,831 
        7  CUSTOM FEEDING                                   3,156                                       372 
        8  FEED PURCHASED                                -996,536                                   -36,661 
        9     LIVESTOCK INCOME                       $    538,750                              $     92,666 
      
       10  CORN                                             4,284                                    13,689 
       11  GRAIN SORGHUM                                     -492                                     4,741 
       12  SOYBEANS                                        10,527                                    13,980 
       13  SUNFLOWERS                                                                                    79 
       14  WHEAT                                            6,990                                    18,609 
       15  HAY AND FORAGE                                  12,522                                     8,381 
       16  OTHER CROP                                         202                                       439 
       17  GOVERNMENT PAYMENTS                             10,650                                    12,287 
       18  CROP INSURANCE PROCEEDS                           -189                                     5,593 
       19  OTHER INCOME                                    12,511                                     6,802 
       20     VALUE OF FARM PRODUCTION               $    595,754                              $    177,266 
      
       21  HIRED LABOR                                     23,822                                     6,368 
       22  MACHINERY REPAIRS                               13,453                                    14,447 
       23  IRRIGATION REPAIRS                                 152                                       245 
       24  BUILDING REPAIRS                                 6,349                                     1,482 
       25  INTEREST PAID                                   45,426                                    12,002 
       26  SEED-OTHER CROP EXPENSE                         11,043                                     6,948 
       27  CROP INSURANCE                                   1,008                                     2,174 
       28  FERTILIZER-LIME                                 13,353                                    13,909 
       29  MACHINE HIRE                                    39,838                                     6,019 
       30  ORGANIZATION FEE, PUBLICATION                    2,451                                     1,869 
       31  VET-MED-DRUGS                                   28,232                                     3,178 
       32  CROP STORAGE-MARKETING                             126                                       714 
       33  LIVESTOCK MARKETING-BREEDING                    24,142                                     2,610 
       34  DAIRY EXPENSE
       35  GAS-FUEL-OIL                                     9,541                                     9,739 
       36  IRRIGATION ENERGY                                1,280                                       325 
       37  REAL ESTATE TAXES                                3,721                                     4,272 
       38  PERSONAL PROPERTY TAXES                          2,211                                       533 
       39  GENERAL FARM INSURANCE                           6,532                                     3,599 
       40  UTILITIES                                        4,372                                     3,061 
       41  CASH FARM RENT                                  17,211                                    17,718 
       42  HERBICIDE-INSECTICIDE                            2,117                                     5,580 
       43  CONSERVATION                                                                                 167 
       44  AUTO EXPENSE                                       182                                       853 
       45     TOTAL OPERATING EXPENSE                $    256,564                              $    117,813 
      
       46  DEPRECIATION-MACHINERY                          30,584                                    12,886 
       47  DEPRECIATION-BUILDINGS                           1,311                                     1,417 
       48     TOTAL FARM EXPENSE                     $    288,459                              $    132,115 
      
       49     NET FARM INCOME                        $    307,296                              $     45,151 
      
       50  UNPAID FAMILY LABOR                              1,350                                     1,170 
       51  UNPAID OPERATOR LABOR                           29,700                                    25,488 
       52  MANAGEMENT CHARGE                               65,268                                    11,974 
       53  CURRENT ASSET CHARGE - 8%                       83,994                                    15,819 
       54  NONCURRENT ASSET CHARGE - 8%                    49,802                                    30,224 
       55  RETURN LABOR-MANAGEMENT                        172,149                                    -2,062 
       56  RETURN TO CAPITAL                              256,404                                    18,521 
       57  ASSET TURNOVER RATIO                             .1736                                     .2215 
       58  OPERATING PROFIT MARGIN RATIO                    .4304                                     .1045 
       59  % RETURN ON ASSETS                               .0747                                     .0231 
       60  % RETURN ON EQUITY                               .1261                                     .0113 
       61  TOTAL EXPENSE RATIO                              .4842                                     .7453 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .6459                                     .9632 
       63  ECONOMIC TOTAL EXPENSE RATIO                     .8704                                    1.2230 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                        2,480,711             2,865,580             270,688               291,505    
       65  NONCURRENT ASSETS                       753,862               762,804             508,349               529,932    
       66  CURRENT LIABILITIES                   1,527,537             1,718,892              82,704                84,011    
       67  NONCURRENT LIABILITIES                  136,459               135,159             141,081               141,607    
       68  CURRENT RATIO                              1.62                  1.67                3.27                  3.47    
       69  DEBT TO ASSET RATIO                         .51                   .51                 .29                   .27    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY FARM TYPE                        BACKGROUNDING-FINISHING                        CROP - COW HERD  
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                                                                       103,603 
       71  MACHINERY AND EQUIPMENT                         52,453                                    40,801 
       72  MOTOR VEHICLES & LISTED PROPE                  146,422                                    70,134 
       73  BUILDINGS                                       11,622                                    13,801 
       74  OWNED LAND                                     463,579                                   387,041 
       75  TOTAL ASSETS                                 3,431,479                                   800,237 
       76  NET WORTH                                    1,672,455                                   575,536 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.10                                       .94 
       78  NUMBER OF WORKERS                                 2.20                                      1.18 
       79  TOTAL WORK DAYS                                    630                                       246 
       80  VALUE FARM PRODUCTION/WORKER                   270,797                                   149,142 
       81  NET FARM INCOME/WORKER                         139,680                                    37,987 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 3,119,526                                   847,709 
       83  VALUE OF FARM PRODUCTION                       541,595                                   187,782 
       84  NET FARM INCOME                                279,360                                    47,829 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            8.82                                      2.19 
       86  % TILLABLE LAND                                  12.57                                     31.64 
       87  CROP MACH COST/TOT EXPENSE(%)                     8.55                                     26.93 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                                                                2031   175    868   159   1377   158    
       89  NON-IRRIGATED CROP ACRES                                                    629   175    339   151    414   142    
       90  IRRIGATED CROP ACRES                                                        145    17     99    11    124    11    
       91  TOTAL CROP ACRES                                                            643   175    344   152    424   142    
       92  PASTURE ACRES                                                              1381   173    559   147   1073   146    
       93  FARMSTEAD ACRES                                                              49    84     45    77     34    20    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           352           320                         643           558  
       95  CROP MACHINERY INVESTMENT                                                      81,747        127.17        146.44  
       96  CROP MACHINERY COST                                                            35,581         55.35         63.74  
       97  GROSS CROP VALUE                                  225.62        247.90         91,483        142.32        163.88  
       98  CROP PRODUCTION COSTS               55,243        157.12        172.63         77,886        119.09        137.13  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                                                                       80    110     74   121.3    88   128.8  
      100  GRAIN SORGHUM                                                              95    111     59    77.9    99    75.8  
      101  SOYBEANS                                                                  100    147     81    36.8   115    34.9  
      102  SUNFLOWERS   
      103  WHEAT                                                                     139    257    146    36.7   195    37.1  
      104  OTHER CROPS                                                                15     65     63            56    
      105  ALFALFA                                                                    74     67     47     4.0    64     3.5  
      106  OTHER HAY & FORAGE                                                        138    139     90           106    
      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                                                                       10     52     32   160.3    83   184.5  
      111  GRAIN SORGHUM
      112  SOYBEANS                                                                    5     62 
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA                                                                     6     63     56     4.4    
      117  OTHER HAY & FORAGE                                                          9    131     48           127    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                                                                    117 
      122  DAIRY COWS   
      123  EWES   
      124  SOWS   
      125  BEEF PURCH. FOR RESALE SALES                     3,840                                        80 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY FARM TYPE                             CROP - DAIRY                       CROP - SOW & LITTER (MARKET)  
                                                         12 FARMS                                   7 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            12,067                                    56,096 
        2  DAIRY AND MILK                                 338,374 
        3  SHEEP                                                                                     23,924 
        4  SWINE                                                                                    413,008 
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                                                              -99 
        7  CUSTOM FEEDING                                                                             3,122 
        8  FEED PURCHASED                                 -69,549                                  -189,950 
        9     LIVESTOCK INCOME                       $    280,891                              $    306,102 
      
       10  CORN                                            53,139                                    50,426 
       11  GRAIN SORGHUM                                   10,779                                     7,478 
       12  SOYBEANS                                        51,435                                    70,400 
       13  SUNFLOWERS                                          80 
       14  WHEAT                                           46,592                                    16,938 
       15  HAY AND FORAGE                                  16,384                                     3,233 
       16  OTHER CROP                                      22,973                                      -130 
       17  GOVERNMENT PAYMENTS                             39,196                                    28,417 
       18  CROP INSURANCE PROCEEDS                          1,841                                       789 
       19  OTHER INCOME                                    25,943                                    34,908 
       20     VALUE OF FARM PRODUCTION               $    549,254                              $    518,561 
      
       21  HIRED LABOR                                     37,933                                    27,756 
       22  MACHINERY REPAIRS                               46,724                                    36,769 
       23  IRRIGATION REPAIRS                               1,855                                        15 
       24  BUILDING REPAIRS                                 2,304                                     3,699 
       25  INTEREST PAID                                   27,752                                    11,023 
       26  SEED-OTHER CROP EXPENSE                         28,917                                    22,817 
       27  CROP INSURANCE                                   4,402                                     5,770 
       28  FERTILIZER-LIME                                 38,696                                    27,177 
       29  MACHINE HIRE                                    15,063                                     8,453 
       30  ORGANIZATION FEE, PUBLICATION                    3,995                                     4,171 
       31  VET-MED-DRUGS                                   11,335                                     6,790 
       32  CROP STORAGE-MARKETING                           1,751                                     2,374 
       33  LIVESTOCK MARKETING-BREEDING                     6,858                                     7,826 
       34  DAIRY EXPENSE                                   23,659 
       35  GAS-FUEL-OIL                                    22,724                                    16,063 
       36  IRRIGATION ENERGY                                2,364 
       37  REAL ESTATE TAXES                                6,372                                     7,073 
       38  PERSONAL PROPERTY TAXES                          1,742                                       675 
       39  GENERAL FARM INSURANCE                           6,694                                     7,838 
       40  UTILITIES                                       13,185                                    13,819 
       41  CASH FARM RENT                                  26,905                                    28,849 
       42  HERBICIDE-INSECTICIDE                           17,948                                    17,910 
       43  CONSERVATION                                     5,695                                        21 
       44  AUTO EXPENSE                                     1,360                                     1,714 
       45     TOTAL OPERATING EXPENSE                $    356,233                              $    258,602 
      
       46  DEPRECIATION-MACHINERY                          38,193                                    20,139 
       47  DEPRECIATION-BUILDINGS                           7,432                                    14,768 
       48     TOTAL FARM EXPENSE                     $    401,859                              $    293,509 
      
       49     NET FARM INCOME                        $    147,395                              $    225,052 
      
       50  UNPAID FAMILY LABOR                              3,000                                     3,214 
       51  UNPAID OPERATOR LABOR                           49,500                                    50,143 
       52  MANAGEMENT CHARGE                               31,972                                    43,294 
       53  CURRENT ASSET CHARGE - 8%                       24,623                                    27,926 
       54  NONCURRENT ASSET CHARGE - 8%                    55,599                                    53,470 
       55  RETURN LABOR-MANAGEMENT                         64,173                                   140,443 
       56  RETURN TO CAPITAL                               90,675                                   139,425 
       57  ASSET TURNOVER RATIO                             .3875                                     .4287 
       58  OPERATING PROFIT MARGIN RATIO                    .1651                                     .2689 
       59  % RETURN ON ASSETS                               .0640                                     .1153 
       60  % RETURN ON EQUITY                               .0627                                     .1262 
       61  TOTAL EXPENSE RATIO                              .7316                                     .5660 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .8854                                     .7524 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.0315                                     .9094 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          352,051               388,174             338,149               517,253    
       65  NONCURRENT ASSETS                     1,027,845             1,066,436             778,459               785,177    
       66  CURRENT LIABILITIES                      51,157                73,483              61,678                95,586    
       67  NONCURRENT LIABILITIES                  370,167               334,152              93,670               133,227    
       68  CURRENT RATIO                              6.88                  5.28                5.48                  5.41    
       69  DEBT TO ASSET RATIO                         .31                   .28                 .14                   .18    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY FARM TYPE                             CROP - DAIRY                       CROP - SOW & LITTER (MARKET)  
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                             189,529                                    53,665 
       71  MACHINERY AND EQUIPMENT                        149,800                                    66,840 
       72  MOTOR VEHICLES & LISTED PROPE                  172,120                                   124,520 
       73  BUILDINGS                                       60,153                                   136,424 
       74  OWNED LAND                                     625,051                                   425,028 
       75  TOTAL ASSETS                                 1,417,253                                 1,209,519 
       76  NET WORTH                                    1,002,774                                 1,017,439 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.83                                      1.85 
       78  NUMBER OF WORKERS                                 3.25                                      3.44 
       79  TOTAL WORK DAYS                                    824                                       618 
       80  VALUE FARM PRODUCTION/WORKER                   168,569                                   150,619 
       81  NET FARM INCOME/WORKER                          45,236                                    65,368 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   773,047                                   651,279 
       83  VALUE OF FARM PRODUCTION                       299,593                                   279,225 
       84  NET FARM INCOME                                 80,397                                   121,182 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                           10.00 
       86  % TILLABLE LAND                                  82.55                                     54.50 
       87  CROP MACH COST/TOT EXPENSE(%)                    27.42                                     19.40 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1820    12    925     9   1126    12       2081     7                2038     5    
       89  NON-IRRIGATED CROP ACRES        1352    12    699     9    827    12       1134     7                1070     5    
       90  IRRIGATED CROP ACRES     
       91  TOTAL CROP ACRES                1502    12    714     9    966    12       1134     7                1070     5    
       92  PASTURE ACRES                    261    11    179     7    202     8        689     5
       93  FARMSTEAD ACRES                  134     7    107     6
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1502          1551                        1134          1158  
       95  CROP MACHINERY INVESTMENT          263,749        175.61        170.03        133,622        117.83        115.35  
       96  CROP MACHINERY COST                110,203         73.38         71.04         56,954         50.22         49.16  
       97  GROSS CROP VALUE                   354,241        235.86        228.36        277,033        244.30        239.14  
       98  CROP PRODUCTION COSTS              245,054        163.16        157.98        167,648        147.84        144.72  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                             9    273    263   138.9   127   143.2      7    369    370   125.1   220   132.2  
      100  GRAIN SORGHUM                    9    167                  156    82.0      6    245                  322    83.2  
      101  SOYBEANS                         8    459                  203    36.5      7    389    204    38.6   382    41.8  
      102  SUNFLOWERS   
      103  WHEAT                           10    491    246    45.4   354    42.4      4    228 
      104  OTHER CROPS                      5    147                  180     
      105  ALFALFA                         10    130     86     4.6   109     4.4   
      106  OTHER HAY & FORAGE              10    199     88           163              4     92 
      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                                           17                                        22 
      122  DAIRY COWS                                          89 
      123  EWES   
      124  SOWS                                                                                         209 
      125  BEEF PURCH. FOR RESALE SALES                                                                 150 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY FARM TYPE                           CROP - LIVESTOCK                         CROP - BACKGROUNDING
                                                         46 FARMS                                  35 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                           181,859                                   251,320 
        2  DAIRY AND MILK                                  33,601                                    15,805 
        3  SHEEP                                            1,631 
        4  SWINE                                           93,972                                     3,068 
        5  POULTRY AND EGGS                                12,804 
        6  OTHER LIVESTOCK                                 -1,107                                    -3,493 
        7  CUSTOM FEEDING                                  25,278                                    34,588 
        8  FEED PURCHASED                                 -77,759                                  -100,099 
        9     LIVESTOCK INCOME                       $    270,280                              $    201,189 
      
       10  CORN                                            18,743                                    11,226 
       11  GRAIN SORGHUM                                    1,234                                     5,890 
       12  SOYBEANS                                        33,136                                    15,306 
       13  SUNFLOWERS                                          63 
       14  WHEAT                                           16,875                                    24,794 
       15  HAY AND FORAGE                                   2,885                                    13,009 
       16  OTHER CROP                                       4,940                                       718 
       17  GOVERNMENT PAYMENTS                             16,297                                    18,421 
       18  CROP INSURANCE PROCEEDS                          1,040                                     1,969 
       19  OTHER INCOME                                    13,416                                    11,801 
       20     VALUE OF FARM PRODUCTION               $    378,908                              $    304,323 
      
       21  HIRED LABOR                                     15,376                                    13,042 
       22  MACHINERY REPAIRS                               20,971                                    21,265 
       23  IRRIGATION REPAIRS                                 620                                       100 
       24  BUILDING REPAIRS                                 2,243                                     3,386 
       25  INTEREST PAID                                   18,911                                    24,393 
       26  SEED-OTHER CROP EXPENSE                         14,217                                     9,333 
       27  CROP INSURANCE                                   2,645                                     2,240 
       28  FERTILIZER-LIME                                 19,222                                    19,669 
       29  MACHINE HIRE                                     8,276                                    14,922 
       30  ORGANIZATION FEE, PUBLICATION                    2,830                                     2,666 
       31  VET-MED-DRUGS                                    8,690                                    14,513 
       32  CROP STORAGE-MARKETING                           1,176                                       324 
       33  LIVESTOCK MARKETING-BREEDING                    11,411                                     6,731 
       34  DAIRY EXPENSE                                    2,897                                       183 
       35  GAS-FUEL-OIL                                    13,325                                    11,973 
       36  IRRIGATION ENERGY                                  324                                       506 
       37  REAL ESTATE TAXES                                5,071                                     5,678 
       38  PERSONAL PROPERTY TAXES                            610                                       567 
       39  GENERAL FARM INSURANCE                           4,938                                     5,282 
       40  UTILITIES                                        8,430                                     5,158 
       41  CASH FARM RENT                                  34,825                                    23,783 
       42  HERBICIDE-INSECTICIDE                           10,141                                    10,776 
       43  CONSERVATION                                       196                                       480 
       44  AUTO EXPENSE                                       561                                       665 
       45     TOTAL OPERATING EXPENSE                $    207,905                              $    197,633 
      
       46  DEPRECIATION-MACHINERY                          19,010                                    19,592 
       47  DEPRECIATION-BUILDINGS                           4,589                                     3,101 
       48     TOTAL FARM EXPENSE                     $    231,504                              $    220,326 
      
       49     NET FARM INCOME                        $    147,404                              $     83,997 
      
       50  UNPAID FAMILY LABOR                              2,690                                     2,636 
       51  UNPAID OPERATOR LABOR                           33,574                                    27,077 
       52  MANAGEMENT CHARGE                               29,511                                    19,435 
       53  CURRENT ASSET CHARGE - 8%                       19,737                                    16,635 
       54  NONCURRENT ASSET CHARGE - 8%                    34,404                                    40,522 
       55  RETURN LABOR-MANAGEMENT                         90,573                                    24,204 
       56  RETURN TO CAPITAL                              100,541                                    59,242 
       57  ASSET TURNOVER RATIO                             .3746                                     .2598 
       58  OPERATING PROFIT MARGIN RATIO                    .2653                                     .1947 
       59  % RETURN ON ASSETS                               .0994                                     .0506 
       60  % RETURN ON EQUITY                               .1206                                     .0488 
       61  TOTAL EXPENSE RATIO                              .6110                                     .7240 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .7846                                     .8855 
       63  ECONOMIC TOTAL EXPENSE RATIO                     .9275                                    1.0733 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          334,907               409,513             458,046               521,365    
       65  NONCURRENT ASSETS                       622,025               656,748             662,142               701,340    
       66  CURRENT LIABILITIES                     110,479               140,515             269,681               293,854    
       67  NONCURRENT LIABILITIES                  215,390               203,279             166,917               183,503    
       68  CURRENT RATIO                              3.03                  2.91                1.70                  1.77    
       69  DEBT TO ASSET RATIO                         .34                   .32                 .39                   .39    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY FARM TYPE                           CROP - LIVESTOCK                         CROP - BACKGROUNDING
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              86,353                                    31,359 
       71  MACHINERY AND EQUIPMENT                         57,934                                    55,680 
       72  MOTOR VEHICLES & LISTED PROPE                  100,342                                   103,207 
       73  BUILDINGS                                       43,882                                    30,368 
       74  OWNED LAND                                     411,292                                   468,006 
       75  TOTAL ASSETS                                 1,011,596                                 1,171,446 
       76  NET WORTH                                      676,764                                   714,468 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.24                                      1.00 
       78  NUMBER OF WORKERS                                 1.91                                      1.52 
       79  TOTAL WORK DAYS                                    457                                       322 
       80  VALUE FARM PRODUCTION/WORKER                   197,841                                   199,090 
       81  NET FARM INCOME/WORKER                          76,965                                    54,951 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   813,522                                 1,168,109 
       83  VALUE OF FARM PRODUCTION                       304,716                                   303,456 
       84  NET FARM INCOME                                118,542                                    83,758 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                             .68                                      2.17 
       86  % TILLABLE LAND                                  34.75                                     33.62 
       87  CROP MACH COST/TOT EXPENSE(%)                    18.42                                     23.00 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     2118    43    762    38   1898    38       2436    35    994    33   1590    33    
       89  NON-IRRIGATED CROP ACRES         806    39    324    32    703    30        801    35    414    30    521    30    
       90  IRRIGATED CROP ACRES     
       91  TOTAL CROP ACRES                 812    39    324    32    710    30        819    35    418    30    537    30    
       92  PASTURE ACRES                   1700    40    767    36   1526    33       1766    31    708    26   1253    29    
       93  FARMSTEAD ACRES                   66    22     48    20     81     6        109    17    108    17     
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           688           739                         819           732  
       95  CROP MACHINERY INVESTMENT           96,144        139.73        130.09        108,493        132.46        148.12  
       96  CROP MACHINERY COST                 42,650         61.99         57.71         50,676         61.87         69.18  
       97  GROSS CROP VALUE                   173,641        224.93        209.40        135,281        165.16        184.69  
       98  CROP PRODUCTION COSTS              105,863        147.17        137.01        110,534        134.95        150.90  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                            19    331    195   149.4   241   142.4     17    159     93   132.2    99   136.9  
      100  GRAIN SORGHUM                   16    205     65    99.9   197    93.3     17    211    216    71.8   118    82.1  
      101  SOYBEANS                        27    354    167    38.2   285    40.0     20    161     84    35.4   128    40.7  
      102  SUNFLOWERS   
      103  WHEAT                           24    306    122    46.0   251    44.3     26    335    164    42.8   254    42.5  
      104  OTHER CROPS                      5    100                   36     
      105  ALFALFA                         13     67     33     4.0    75     3.6     16     77     57     4.5    78     3.6  
      106  OTHER HAY & FORAGE              29    199    117           168             29    189    125           129    
      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                                           96                                         5 
      122  DAIRY COWS                                          10 
      123  EWES                                                12 
      124  SOWS                                                38 
      125  BEEF PURCH. FOR RESALE SALES                       239                                       775 
      126  SWINE PURCH. FOR RESALE SALES                      155                                        31 
      127  TURKEYS                                          6,757 
      
      
       2004 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY FARM TYPE                     CROP-BACKGROUNDING-FINISHING                        CROP - BEEF    
                                                          9 FARMS                                  47 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                           599,812                                   190,864 
        2  DAIRY AND MILK                                                                               710 
        3  SHEEP                                                                                        320 
        4  SWINE  
        5  POULTRY AND EGGS   
        6  OTHER LIVESTOCK                                   -818                                    -5,236 
        7  CUSTOM FEEDING                                                                             6,533 
        8  FEED PURCHASED                                -204,784                                   -48,179 
        9     LIVESTOCK INCOME                       $    394,209                              $    145,012 
      
       10  CORN                                            64,100                                    29,375 
       11  GRAIN SORGHUM                                    2,336                                     5,071 
       12  SOYBEANS                                        44,110                                    34,091 
       13  SUNFLOWERS                                                                                   141 
       14  WHEAT                                           26,334                                    29,447 
       15  HAY AND FORAGE                                   9,206                                     7,117 
       16  OTHER CROP                                        -200                                       627 
       17  GOVERNMENT PAYMENTS                             42,595                                    21,702 
       18  CROP INSURANCE PROCEEDS                          6,749                                    19,966 
       19  OTHER INCOME                                    27,520                                    13,235 
       20     VALUE OF FARM PRODUCTION               $    616,959                              $    305,784 
      
       21  HIRED LABOR                                     21,835                                    11,250 
       22  MACHINERY REPAIRS                               37,629                                    24,997 
       23  IRRIGATION REPAIRS                                                                           634 
       24  BUILDING REPAIRS                                 1,278                                     2,729 
       25  INTEREST PAID                                   39,491                                    19,247 
       26  SEED-OTHER CROP EXPENSE                         27,483                                    16,769 
       27  CROP INSURANCE                                   3,862                                     5,184 
       28  FERTILIZER-LIME                                 34,952                                    24,877 
       29  MACHINE HIRE                                    17,415                                     8,356 
       30  ORGANIZATION FEE, PUBLICATION                    3,364                                     2,547 
       31  VET-MED-DRUGS                                   15,515                                     5,855 
       32  CROP STORAGE-MARKETING                              59                                     1,522 
       33  LIVESTOCK MARKETING-BREEDING                     5,950                                     5,201 
       34  DAIRY EXPENSE
       35  GAS-FUEL-OIL                                    16,107                                    14,613 
       36  IRRIGATION ENERGY                                4,802                                       905 
       37  REAL ESTATE TAXES                                7,266                                     5,759 
       38  PERSONAL PROPERTY TAXES                          1,745                                       608 
       39  GENERAL FARM INSURANCE                           7,786                                     4,623 
       40  UTILITIES                                       14,746                                     3,411 
       41  CASH FARM RENT                                  36,977                                    28,175 
       42  HERBICIDE-INSECTICIDE                           22,424                                    14,256 
       43  CONSERVATION                                       315                                       468 
       44  AUTO EXPENSE                                       271                                       811 
       45     TOTAL OPERATING EXPENSE                $    321,274                              $    202,796 
      
       46  DEPRECIATION-MACHINERY                          39,248                                    20,685 
       47  DEPRECIATION-BUILDINGS                           3,217                                     2,187 
       48     TOTAL FARM EXPENSE                     $    363,739                              $    225,668 
      
       49     NET FARM INCOME                        $    253,220                              $     80,116 
      
       50  UNPAID FAMILY LABOR                              1,750                                     1,771 
       51  UNPAID OPERATOR LABOR                           30,300                                    27,747 
       52  MANAGEMENT CHARGE                               50,903                                    18,740 
       53  CURRENT ASSET CHARGE - 8%                       33,027                                    18,305 
       54  NONCURRENT ASSET CHARGE - 8%                    72,981                                    32,656 
       55  RETURN LABOR-MANAGEMENT                        145,461                                    27,383 
       56  RETURN TO CAPITAL                              209,758                                    51,105 
       57  ASSET TURNOVER RATIO                             .2772                                     .2905 
       58  OPERATING PROFIT MARGIN RATIO                    .3400                                     .1671 
       59  % RETURN ON ASSETS                               .0942                                     .0485 
       60  % RETURN ON EQUITY                               .1285                                     .0500 
       61  TOTAL EXPENSE RATIO                              .5896                                     .7380 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .7240                                     .8958 
       63  ECONOMIC TOTAL EXPENSE RATIO                     .8958                                    1.0625 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          971,145             1,213,877             400,877               442,089    
       65  NONCURRENT ASSETS                     1,085,627             1,180,961             616,066               646,260    
       66  CURRENT LIABILITIES                     637,786               721,560             195,361               189,979    
       67  NONCURRENT LIABILITIES                  217,448               224,604             217,019               228,903    
       68  CURRENT RATIO                              1.52                  1.68                2.05                  2.33    
       69  DEBT TO ASSET RATIO                         .42                   .40                 .41                   .38    
      
       2004 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY FARM TYPE                     CROP-BACKGROUNDING-FINISHING                        CROP - BEEF    
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              37,788                                    91,105 
       71  MACHINERY AND EQUIPMENT                        124,047                                    66,960 
       72  MOTOR VEHICLES & LISTED PROPE                  204,182                                   103,843 
       73  BUILDINGS                                       29,238                                    21,162 
       74  OWNED LAND                                     768,640                                   430,323 
       75  TOTAL ASSETS                                 2,225,805                                 1,052,646 
       76  NET WORTH                                    1,325,106                                   637,014 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.12                                      1.02 
       78  NUMBER OF WORKERS                                 1.87                                      1.49 
       79  TOTAL WORK DAYS                                    611                                       384 
       80  VALUE FARM PRODUCTION/WORKER                   328,558                                   204,727 
       81  NET FARM INCOME/WORKER                         134,851                                    53,639 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,983,391                                 1,024,314 
       83  VALUE OF FARM PRODUCTION                       549,766                                   297,554 
       84  NET FARM INCOME                                225,641                                    77,960 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            6.94                                      3.66 
       86  % TILLABLE LAND                                  45.04                                     44.10 
       87  CROP MACH COST/TOT EXPENSE(%)                    24.08                                     26.63 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     2976     9   1297     8   2052     8       2533    47    942    45   1742    44    
       89  NON-IRRIGATED CROP ACRES        1247     9    496     8    907     8       1076    47    436    45    755    41    
       90  IRRIGATED CROP ACRES                                                        274     7    174     7     
       91  TOTAL CROP ACRES                1340     9    499     8   1009     8       1117    47    463    45    772    41    
       92  PASTURE ACRES                   1986     7   1111     5   1391     6       1452    45    468    44   1178    38    
       93  FARMSTEAD ACRES                  164     5    164     5                      54    22     46    21     31     7    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1340          1291                        1117          1070  
       95  CROP MACHINERY INVESTMENT          247,888        184.93        191.95        136,853        122.51        127.93  
       96  CROP MACHINERY COST                 87,584         65.34         67.82         60,103         53.80         56.18  
       97  GROSS CROP VALUE                   314,281        234.46        243.36        188,420        168.67        176.13  
       98  CROP PRODUCTION COSTS              214,737        160.20        166.28        142,822        127.85        133.51  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                             8    416    239   152.4   270   131.9     26    318    124   116.1   258   115.4  
      100  GRAIN SORGHUM                    5    249                  183    93.1     26    188    126    72.1   113    72.4  
      101  SOYBEANS                         7    377    108    43.6   377    38.3     31    304    119    33.6   235    31.6  
      102  SUNFLOWERS   
      103  WHEAT                            6    378                  312    35.4     43    417    146    37.5   346    34.4  
      104  OTHER CROPS                                                                 4     56                   44    
      105  ALFALFA                          4     62                                  22     81     53     3.8    56     3.4  
      106  OTHER HAY & FORAGE               7    151    139            91             36    158     99           127    
      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    188 
      111  GRAIN SORGHUM
      112  SOYBEANS                                                                    4     82 
      113  SUNFLOWERS   
      114  WHEAT  
      115  OTHER CROPS  
      116  ALFALFA
      117  OTHER HAY & FORAGE                                                          5     57     55
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           33                                        76 
      122  DAIRY COWS   
      123  EWES   
      124  SOWS   
      125  BEEF PURCH. FOR RESALE SALES                     1,369                                       219 
      126  SWINE PURCH. FOR RESALE SALES  
      127  TURKEYS