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       2005 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY ADJ. TOTAL EXPENSE RATIO                HIGH 25%                                HIGH MIDDLE
                                                        427 FARMS                                 427 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            30,330                                    60,296 
        2  DAIRY AND MILK                                   4,811                                     9,174 
        3  SHEEP                                              106                                       180 
        4  SWINE                                              153                                     2,647 
        5  POULTRY AND EGGS                                   754                                     1,658 
        6  OTHER LIVESTOCK                                    -28                                      -479 
        7  CUSTOM FEEDING                                   1,385                                     5,331 
        8  FEED PURCHASED                                 -10,640                                   -17,612 
        9     LIVESTOCK INCOME                       $     26,871                              $     61,195 
      
       10  CORN                                             8,974                                    39,055 
       11  GRAIN SORGHUM                                    7,159                                    13,804 
       12  SOYBEANS                                        13,420                                    35,517 
       13  SUNFLOWERS                                         131                                     1,474 
       14  WHEAT                                           23,427                                    47,127 
       15  HAY AND FORAGE                                   3,476                                    10,092 
       16  OTHER CROP                                       2,125                                     3,576 
       17  GOVERNMENT PAYMENTS                             19,359                                    40,802 
       18  CROP INSURANCE PROCEEDS                          2,985                                     6,569 
       19  OTHER INCOME                                     9,276                                    13,072 
       20     VALUE OF FARM PRODUCTION               $    117,203                              $    272,283 
      
       21  HIRED LABOR                                      5,727                                    13,735 
       22  MACHINERY REPAIRS                               14,809                                    23,491 
       23  IRRIGATION REPAIRS                                 768                                     1,026 
       24  BUILDING REPAIRS                                 1,417                                     1,657 
       25  INTEREST PAID                                   11,707                                    19,637 
       26  SEED-OTHER CROP EXPENSE                          9,871                                    22,335 
       27  CROP INSURANCE                                   2,834                                     5,895 
       28  FERTILIZER-LIME                                 17,696                                    37,044 
       29  MACHINE HIRE                                     7,233                                    13,572 
       30  ORGANIZATION FEE, PUBLICATION                    2,095                                     2,966 
       31  VET-MED-DRUGS                                    2,238                                     3,162 
       32  CROP STORAGE-MARKETING                             472                                     1,735 
       33  LIVESTOCK MARKETING-BREEDING                     1,504                                     2,726 
       34  DAIRY EXPENSE                                      717                                     1,080 
       35  GAS-FUEL-OIL                                    10,561                                    19,022 
       36  IRRIGATION ENERGY                                  992                                     4,553 
       37  REAL ESTATE TAXES                                3,683                                     4,473 
       38  PERSONAL PROPERTY TAXES                            670                                       774 
       39  GENERAL FARM INSURANCE                           3,523                                     4,906 
       40  UTILITIES                                        3,263                                     4,934 
       41  CASH FARM RENT                                   8,261                                    20,096 
       42  HERBICIDE-INSECTICIDE                            8,455                                    18,074 
       43  CONSERVATION                                       265                                       409 
       44  AUTO EXPENSE                                       704                                     1,069 
       45     TOTAL OPERATING EXPENSE                $    119,465                              $    228,372 
      
       46  DEPRECIATION-MACHINERY                          12,283                                    22,732 
       47  DEPRECIATION-BUILDINGS                           1,302                                     2,315 
       48     TOTAL FARM EXPENSE                     $    133,049                              $    253,419 
      
       49     NET FARM INCOME                        $    -15,846                              $     18,865 
      
       50  UNPAID FAMILY LABOR                              1,428                                     1,496 
       51  UNPAID OPERATOR LABOR                           23,756                                    27,070 
       52  MANAGEMENT CHARGE                                  936                                     8,266 
       53  CURRENT ASSET CHARGE - 8%                        5,847                                     8,796 
       54  NONCURRENT ASSET CHARGE - 8%                    32,519                                    37,532 
       55  RETURN LABOR-MANAGEMENT                        -55,641                                   -28,960 
       56  RETURN TO CAPITAL                              -30,260                                     1,670 
       57  ASSET TURNOVER RATIO                             .1729                                     .3006 
       58  OPERATING PROFIT MARGIN RATIO                   -.2582                                     .0061 
       59  % RETURN ON ASSETS                              -.0446                                     .0018 
       60  % RETURN ON EQUITY                              -.0875                                    -.0310 
       61  TOTAL EXPENSE RATIO                             1.1352                                     .9307 
       62  ADJUSTED TOTAL EXPENSE RATIO                    1.3581                                    1.0660 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.6854                                    1.2361 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          143,963               138,738             228,635               229,441    
       65  NONCURRENT ASSETS                       531,999               541,070             666,966               686,478    
       66  CURRENT LIABILITIES                      65,421                71,098             114,618               123,549    
       67  NONCURRENT LIABILITIES                  129,826               130,258             202,420               212,732    
       68  CURRENT RATIO                              2.20                  1.95                1.99                  1.86    
       69  DEBT TO ASSET RATIO                         .29                   .30                 .35                   .37    
      
       2005 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY ADJ. TOTAL EXPENSE RATIO                HIGH 25%                                HIGH MIDDLE
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              31,998                                    50,544 
       71  MACHINERY AND EQUIPMENT                         42,682                                    71,184 
       72  MOTOR VEHICLES & LISTED PROPE                   68,338                                   115,265 
       73  BUILDINGS                                       13,486                                    22,269 
       74  OWNED LAND                                     400,876                                   449,711 
       75  TOTAL ASSETS                                   677,885                                   905,760 
       76  NET WORTH                                      479,584                                   579,100 
      
       LABOR
       77  NUMBER OF OPERATORS                                .87                                      1.00 
       78  NUMBER OF WORKERS                                 1.10                                      1.44 
       79  TOTAL WORK DAYS                                    186                                       343 
       80  VALUE FARM PRODUCTION/WORKER                   106,209                                   188,895 
       81  NET FARM INCOME/WORKER                         -14,360                                    13,087 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                   770,447                                   903,433 
       83  VALUE OF FARM PRODUCTION                       133,207                                   271,584 
       84  NET FARM INCOME                                -18,010                                    18,816 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            7.14                                      9.45 
       86  % TILLABLE LAND                                  59.28                                     68.14 
       87  CROP MACH COST/TOT EXPENSE(%)                    30.90                                     29.92 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1223   427    582   374    844   361       1887   427    636   368   1419   403    
       89  NON-IRRIGATED CROP ACRES         694   414    299   349    558   328       1211   419    363   353    995   381    
       90  IRRIGATED CROP ACRES             325    68    228    46    269    43        494   105    220    62    450    85    
       91  TOTAL CROP ACRES                 748   414    329   349    593   328       1308   420    402   353   1061   384    
       92  PASTURE ACRES                    623   325    343   276    480   225        845   302    344   245    740   231    
       93  FARMSTEAD ACRES                   45   221     40   203     31    60         57   203     46   179     52    65    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           725           651                        1286          1245  
       95  CROP MACHINERY INVESTMENT           92,539        127.63        142.10        163,693        127.28        131.47  
       96  CROP MACHINERY COST                 41,118         56.71         63.14         75,825         58.96         60.90  
       97  GROSS CROP VALUE                   117,174        158.20        176.13        252,916        193.43        199.80  
       98  CROP PRODUCTION COSTS               99,463        135.89        151.30        196,004        150.26        155.21  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                           165    156     78    76.8   149    77.2    232    277    121    86.3   239    84.4  
      100  GRAIN SORGHUM                  206    191     98    63.2   166    62.5    247    269    109    75.2   237    69.5  
      101  SOYBEANS                       217    186     96    30.3   156    30.0    265    354    134    32.0   293    30.6  
      102  SUNFLOWERS                      14     77     70    12.0    65    10.3     27    144     68    13.2   154    10.9  
      103  WHEAT                          302    371    154    36.4   322    37.4    352    571    174    38.0   507    38.0  
      104  OTHER CROPS                     26     77     53            69             37     71     51            73    
      105  ALFALFA                        133     66     45     3.4    66     3.4    151    115     57     3.6   115     3.7  
      106  OTHER HAY & FORAGE             231    107     80            79            228    123     61           112    
      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                            40    196    121   167.9   196   167.0     73    370    166   162.9   351   171.6  
      111  GRAIN SORGHUM                   19    124    112   101.0   124    98.4     22    128     98    99.7   108    95.9  
      112  SOYBEANS                        33    149    105    47.7   133    48.0     64    168    112    53.7   152    52.6  
      113  SUNFLOWERS                       7     76                   79    15.6     12    139    133    19.8   126    11.2  
      114  WHEAT                           22    197    168    44.7   151    46.7     34    173    127    38.3   163    43.4  
      115  OTHER CROPS                      5    236    234                            6    220                  210    
      116  ALFALFA                         13    160    111     4.7   130     4.4     14    175     78     5.2   182     4.9  
      117  OTHER HAY & FORAGE              10     87    103            37             19    128    168            48    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           27                                        44 
      122  DAIRY COWS                                           1                                         2 
      123  EWES                                                 2                                         1 
      124  SOWS                                                                                           3 
      125  BEEF PURCH. FOR RESALE SALES                        46                                        69 
      126  SWINE PURCH. FOR RESALE SALES                        1                                        13 
      127  TURKEYS                                            464                                     1,031 
      
      
       2005 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY ADJ. TOTAL EXPENSE RATIO               LOW MIDDLE                                 LOW 25%  
                                                        427 FARMS                                 428 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            67,600                                   144,818 
        2  DAIRY AND MILK                                  26,161                                    18,892 
        3  SHEEP                                              559                                      -350 
        4  SWINE                                            4,415                                    39,837 
        5  POULTRY AND EGGS                                 1,430                                     2,779 
        6  OTHER LIVESTOCK                                    462                                      -852 
        7  CUSTOM FEEDING                                   3,464                                    18,279 
        8  FEED PURCHASED                                 -23,200                                   -66,846 
        9     LIVESTOCK INCOME                       $     80,891                              $    156,557 
      
       10  CORN                                            55,420                                    56,678 
       11  GRAIN SORGHUM                                   15,969                                    11,496 
       12  SOYBEANS                                        52,581                                    65,813 
       13  SUNFLOWERS                                       4,596                                     2,366 
       14  WHEAT                                           47,689                                    46,073 
       15  HAY AND FORAGE                                  10,283                                     8,735 
       16  OTHER CROP                                       6,244                                     4,963 
       17  GOVERNMENT PAYMENTS                             52,889                                    53,161 
       18  CROP INSURANCE PROCEEDS                          7,175                                     5,565 
       19  OTHER INCOME                                    20,834                                    18,551 
       20     VALUE OF FARM PRODUCTION               $    354,570                              $    429,959 
      
       21  HIRED LABOR                                     16,160                                    16,031 
       22  MACHINERY REPAIRS                               24,941                                    23,575 
       23  IRRIGATION REPAIRS                               1,215                                       659 
       24  BUILDING REPAIRS                                 1,862                                     2,695 
       25  INTEREST PAID                                   19,689                                    18,106 
       26  SEED-OTHER CROP EXPENSE                         25,963                                    23,815 
       27  CROP INSURANCE                                   7,196                                     6,531 
       28  FERTILIZER-LIME                                 38,897                                    35,278 
       29  MACHINE HIRE                                    14,112                                    12,121 
       30  ORGANIZATION FEE, PUBLICATION                    3,379                                     3,284 
       31  VET-MED-DRUGS                                    3,914                                     7,316 
       32  CROP STORAGE-MARKETING                           1,999                                     2,156 
       33  LIVESTOCK MARKETING-BREEDING                     3,581                                     6,540 
       34  DAIRY EXPENSE                                    1,862                                     1,263 
       35  GAS-FUEL-OIL                                    21,275                                    20,056 
       36  IRRIGATION ENERGY                                6,624                                     2,698 
       37  REAL ESTATE TAXES                                4,975                                     6,260 
       38  PERSONAL PROPERTY TAXES                            904                                       926 
       39  GENERAL FARM INSURANCE                           5,625                                     5,620 
       40  UTILITIES                                        5,476                                     5,871 
       41  CASH FARM RENT                                  23,605                                    22,444 
       42  HERBICIDE-INSECTICIDE                           21,823                                    17,722 
       43  CONSERVATION                                       453                                     1,092 
       44  AUTO EXPENSE                                     1,068                                       860 
       45     TOTAL OPERATING EXPENSE                $    256,599                              $    242,917 
      
       46  DEPRECIATION-MACHINERY                          27,927                                    28,563 
       47  DEPRECIATION-BUILDINGS                           2,900                                     4,348 
       48     TOTAL FARM EXPENSE                     $    287,425                              $    275,828 
      
       49     NET FARM INCOME                        $     67,145                              $    154,131 
      
       50  UNPAID FAMILY LABOR                              1,976                                     1,966 
       51  UNPAID OPERATOR LABOR                           27,930                                    28,041 
       52  MANAGEMENT CHARGE                               16,757                                    31,505 
       53  CURRENT ASSET CHARGE - 8%                       13,526                                    24,444 
       54  NONCURRENT ASSET CHARGE - 8%                    44,654                                    60,814 
       55  RETURN LABOR-MANAGEMENT                          6,989                                    66,907 
       56  RETURN TO CAPITAL                               40,172                                   110,725 
       57  ASSET TURNOVER RATIO                             .3322                                     .3003 
       58  OPERATING PROFIT MARGIN RATIO                    .1133                                     .2575 
       59  % RETURN ON ASSETS                               .0376                                     .0773 
       60  % RETURN ON EQUITY                               .0282                                     .0869 
       61  TOTAL EXPENSE RATIO                              .8106                                     .6415 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9422                                     .7846 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.1063                                     .9829 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          281,714               305,145             447,944               511,699    
       65  NONCURRENT ASSETS                       758,888               788,816             931,842               971,901    
       66  CURRENT LIABILITIES                     119,651               129,062             174,021               174,518    
       67  NONCURRENT LIABILITIES                  211,177               220,177             186,483               196,908    
       68  CURRENT RATIO                              2.35                  2.36                2.57                  2.93    
       69  DEBT TO ASSET RATIO                         .32                   .32                 .26                   .25    
      
       2005 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY ADJ. TOTAL EXPENSE RATIO               LOW MIDDLE                                 LOW 25%  
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              56,952                                    67,220 
       71  MACHINERY AND EQUIPMENT                         86,880                                    86,082 
       72  MOTOR VEHICLES & LISTED PROPE                  136,677                                   141,928 
       73  BUILDINGS                                       28,108                                    43,831 
       74  OWNED LAND                                     503,942                                   657,098 
       75  TOTAL ASSETS                                 1,067,281                                 1,431,692 
       76  NET WORTH                                      727,248                                 1,065,728 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.03                                      1.03 
       78  NUMBER OF WORKERS                                 1.62                                      1.67 
       79  TOTAL WORK DAYS                                    412                                       454 
       80  VALUE FARM PRODUCTION/WORKER                   218,410                                   256,477 
       81  NET FARM INCOME/WORKER                          41,360                                    91,942 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,031,762                                 1,378,548 
       83  VALUE OF FARM PRODUCTION                       342,770                                   413,999 
       84  NET FARM INCOME                                 64,910                                   148,410 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                           11.64                                      6.22 
       86  % TILLABLE LAND                                  69.60                                     59.31 
       87  CROP MACH COST/TOT EXPENSE(%)                    29.53                                     27.73 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     2136   427    789   371   1578   405       2401   428   1029   368   1673   394    
       89  NON-IRRIGATED CROP ACRES        1335   420    467   352   1032   384       1387   412    569   350   1023   364    
       90  IRRIGATED CROP ACRES             606   122    304    71    518   101        431    88    272    50    368    66    
       91  TOTAL CROP ACRES                1504   422    525   354   1154   389       1480   412    608   350   1090   364    
       92  PASTURE ACRES                    929   307    393   248    838   236       1237   318    557   263   1057   243    
       93  FARMSTEAD ACRES                   52   228     45   208     45    55        110   225     93   208    104    52    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1486          1417                        1424          1332  
       95  CROP MACHINERY INVESTMENT          197,866        133.11        139.67        185,668        130.36        139.40  
       96  CROP MACHINERY COST                 84,888         57.11         59.92         76,492         53.71         57.43  
       97  GROSS CROP VALUE                   309,263        205.62        215.74        344,706        235.24        251.55  
       98  CROP PRODUCTION COSTS              220,896        147.21        154.46        199,395        135.75        145.16  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                           270    322    166    94.1   255    92.4    258    451    205   103.2   355   102.5  
      100  GRAIN SORGHUM                  231    294    131    74.7   253    71.9    200    246    131    82.4   203    80.0  
      101  SOYBEANS                       265    451    181    34.7   366    33.5    260    511    218    62.9   385    37.9  
      102  SUNFLOWERS                      34    195    138    13.4   171    29.2     29    205    223    15.5   143    14.6  
      103  WHEAT                          331    574    211    37.9   485    38.2    322    543    249    40.1   430    39.3  
      104  OTHER CROPS                     34    143     92           142             31    189    170           156    
      105  ALFALFA                        134    120     64     3.6   120     4.2    125     90     61     3.9    80     3.9  
      106  OTHER HAY & FORAGE             232    162     89           144            242    143     86           120    
      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                            97    374    225   176.4   305   188.3     71    303    194   182.3   282   179.9  
      111  GRAIN SORGHUM                   23    112     75    96.6   112   100.6     11     56                   68   122.6  
      112  SOYBEANS                        75    209    124    53.9   196    51.3     49    184    153    50.4   174    55.9  
      113  SUNFLOWERS                      23    233    156    17.7   191    21.8      8    134    108    21.7    91    25.1  
      114  WHEAT                           49    189    146    46.9   159    48.1     26    173    157    46.6   153    47.0  
      115  OTHER CROPS                     10    175     84           166     
      116  ALFALFA                         20    136     98     5.5   145     4.9      7     48     35     4.8    
      117  OTHER HAY & FORAGE              19     93    106            54             18    111    123            80    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           39                                        57 
      122  DAIRY COWS                                           7                                         4 
      123  EWES                                                 1 
      124  SOWS                                                 3                                        13 
      125  BEEF PURCH. FOR RESALE SALES                        81                                       203 
      126  SWINE PURCH. FOR RESALE SALES                        3                                        67 
      127  TURKEYS                                            825                                     1,080