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       2005 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY ECON. TOTAL EXPENSE RATIO               HIGH 25%                                HIGH MIDDLE
                                                        427 FARMS                                 427 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            37,192                                    60,916 
        2  DAIRY AND MILK                                   3,335                                    11,066 
        3  SHEEP                                               57                                       177 
        4  SWINE                                               89                                     1,027 
        5  POULTRY AND EGGS                                   438                                       317 
        6  OTHER LIVESTOCK                                     29                                      -192 
        7  CUSTOM FEEDING                                   1,735                                     1,849 
        8  FEED PURCHASED                                 -11,192                                   -18,305 
        9     LIVESTOCK INCOME                       $     31,681                              $     56,855 
      
       10  CORN                                             6,505                                    28,902 
       11  GRAIN SORGHUM                                    5,644                                    10,496 
       12  SOYBEANS                                        12,449                                    36,514 
       13  SUNFLOWERS                                          76                                       728 
       14  WHEAT                                           16,895                                    36,713 
       15  HAY AND FORAGE                                   2,631                                     6,324 
       16  OTHER CROP                                       1,127                                     2,930 
       17  GOVERNMENT PAYMENTS                             17,097                                    34,204 
       18  CROP INSURANCE PROCEEDS                          2,640                                     4,991 
       19  OTHER INCOME                                     6,439                                    11,377 
       20     VALUE OF FARM PRODUCTION               $    103,183                              $    230,032 
      
       21  HIRED LABOR                                      4,897                                     8,339 
       22  MACHINERY REPAIRS                               11,829                                    19,567 
       23  IRRIGATION REPAIRS                                 563                                       914 
       24  BUILDING REPAIRS                                 1,366                                     1,756 
       25  INTEREST PAID                                    8,339                                    14,093 
       26  SEED-OTHER CROP EXPENSE                          7,398                                    18,321 
       27  CROP INSURANCE                                   2,051                                     4,735 
       28  FERTILIZER-LIME                                 13,107                                    30,164 
       29  MACHINE HIRE                                     5,527                                    10,617 
       30  ORGANIZATION FEE, PUBLICATION                    2,072                                     2,419 
       31  VET-MED-DRUGS                                    1,970                                     2,955 
       32  CROP STORAGE-MARKETING                             370                                     1,302 
       33  LIVESTOCK MARKETING-BREEDING                     1,454                                     2,357 
       34  DAIRY EXPENSE                                      535                                     1,130 
       35  GAS-FUEL-OIL                                     8,899                                    15,189 
       36  IRRIGATION ENERGY                                  880                                     1,916 
       37  REAL ESTATE TAXES                                4,551                                     5,167 
       38  PERSONAL PROPERTY TAXES                            591                                       801 
       39  GENERAL FARM INSURANCE                           3,151                                     4,574 
       40  UTILITIES                                        2,816                                     3,966 
       41  CASH FARM RENT                                   5,681                                    13,752 
       42  HERBICIDE-INSECTICIDE                            6,159                                    14,766 
       43  CONSERVATION                                       298                                       506 
       44  AUTO EXPENSE                                       709                                       904 
       45     TOTAL OPERATING EXPENSE                $     95,214                              $    180,211 
      
       46  DEPRECIATION-MACHINERY                          11,185                                    21,447 
       47  DEPRECIATION-BUILDINGS                           1,236                                     2,282 
       48     TOTAL FARM EXPENSE                     $    107,634                              $    203,941 
      
       49     NET FARM INCOME                        $     -4,451                              $     26,091 
      
       50  UNPAID FAMILY LABOR                              1,112                                     1,792 
       51  UNPAID OPERATOR LABOR                           21,878                                    26,551 
       52  MANAGEMENT CHARGE                                2,811                                     9,089 
       53  CURRENT ASSET CHARGE - 8%                        9,438                                    12,940 
       54  NONCURRENT ASSET CHARGE - 8%                    51,970                                    47,902 
       55  RETURN LABOR-MANAGEMENT                        -66,970                                   -36,543 
       56  RETURN TO CAPITAL                              -21,914                                     2,753 
       57  ASSET TURNOVER RATIO                             .1142                                     .2267 
       58  OPERATING PROFIT MARGIN RATIO                   -.2124                                     .0120 
       59  % RETURN ON ASSETS                              -.0242                                     .0027 
       60  % RETURN ON EQUITY                              -.0394                                    -.0149 
       61  TOTAL EXPENSE RATIO                             1.0431                                     .8866 
       62  ADJUSTED TOTAL EXPENSE RATIO                    1.2932                                    1.0493 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.8883                                    1.3138 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          169,823               166,261             246,941               251,489    
       65  NONCURRENT ASSETS                       731,634               739,947             757,398               773,848    
       66  CURRENT LIABILITIES                      47,874                52,262              86,940                87,985    
       67  NONCURRENT LIABILITIES                   88,604                83,733             164,142               169,545    
       68  CURRENT RATIO                              3.55                  3.18                2.84                  2.86    
       69  DEBT TO ASSET RATIO                         .15                   .15                 .25                   .25    
      
       2005 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY ECON. TOTAL EXPENSE RATIO               HIGH 25%                                HIGH MIDDLE
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              37,068                                    46,821 
       71  MACHINERY AND EQUIPMENT                         38,662                                    68,951 
       72  MOTOR VEHICLES & LISTED PROPE                   67,516                                   112,381 
       73  BUILDINGS                                       13,240                                    21,661 
       74  OWNED LAND                                     601,256                                   549,145 
       75  TOTAL ASSETS                                   903,832                                 1,014,838 
       76  NET WORTH                                      767,596                                   760,532 
      
       LABOR
       77  NUMBER OF OPERATORS                                .81                                       .98 
       78  NUMBER OF WORKERS                                 1.00                                      1.32 
       79  TOTAL WORK DAYS                                    167                                       298 
       80  VALUE FARM PRODUCTION/WORKER                   102,750                                   173,418 
       81  NET FARM INCOME/WORKER                          -4,432                                    19,670 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,115,423                                 1,031,998 
       83  VALUE OF FARM PRODUCTION                       127,339                                   233,922 
       84  NET FARM INCOME                                 -5,493                                    26,533 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            6.48                                      7.32 
       86  % TILLABLE LAND                                  48.75                                     64.52 
       87  CROP MACH COST/TOT EXPENSE(%)                    32.00                                     32.95 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     1269   427    831   403    660   329       1768   427    718   385   1176   407    
       89  NON-IRRIGATED CROP ACRES         607   407    383   372    390   268       1065   424    415   376    746   396    
       90  IRRIGATED CROP ACRES             300    57    236    50    253    21        396    90    286    58    289    66    
       91  TOTAL CROP ACRES                 649   407    415   372    408   269       1146   425    459   376    792   397    
       92  PASTURE ACRES                    765   346    524   323    504   209        814   311    353   260    661   244    
       93  FARMSTEAD ACRES                   53   244     48   229     39    49         66   224     57   208     43    65    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                           619           519                        1141          1056  
       95  CROP MACHINERY INVESTMENT           84,725        136.94        163.31        159,985        140.22        151.44  
       96  CROP MACHINERY COST                 34,446         55.67         66.39         67,194         58.89         63.60  
       97  GROSS CROP VALUE                    96,178        149.63        178.44        205,802        179.96        194.35  
       98  CROP PRODUCTION COSTS               80,483        127.95        152.59        162,980        141.84        153.19  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                           157    142     94    81.4   127    80.7    231    257    147    86.5   185    86.2  
      100  GRAIN SORGHUM                  189    148     99    65.6   113    63.1    236    225    107    74.0   183    68.2  
      101  SOYBEANS                       211    168    109    31.9   131    31.5    272    341    172    33.0   230    31.8  
      102  SUNFLOWERS                       9     66     55    11.4    42    11.9     17     94     85    12.6    83    10.8  
      103  WHEAT                          276    301    184    35.5   230    35.8    343    470    177    37.8   381    38.0  
      104  OTHER CROPS                     33     61     54            47             32     84     73            65    
      105  ALFALFA                        121     53     44     3.5    44     3.7    145     90     54     3.5    91     3.5  
      106  OTHER HAY & FORAGE             242    106     88            67            237    127     73           108    
      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                            31    155    133   169.8   134   169.2     62    259    198   169.5   190   166.5  
      111  GRAIN SORGHUM                   16    148    113   103.9   131   105.4     24     97     73   106.6   108    97.8  
      112  SOYBEANS                        29    111    100    50.3    90    46.1     43    190    127    50.1   153    50.2  
      113  SUNFLOWERS                       6    116    132    18.3                   10    132    160    21.4    98    15.9  
      114  WHEAT                           20    176    146    43.1   173    49.6     29    215    188    39.6   162    43.7  
      115  OTHER CROPS                      4    241    241                            4    137 
      116  ALFALFA                         13    126     76     4.2   127     4.9     13    145    107     5.9   163     4.2  
      117  OTHER HAY & FORAGE               8     95    102                           13     52     43            36    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           36                                        42 
      122  DAIRY COWS                                           1                                         3 
      123  EWES                                                 1                                         1 
      124  SOWS                                                                                           1 
      125  BEEF PURCH. FOR RESALE SALES                        39                                        71 
      126  SWINE PURCH. FOR RESALE SALES                        1                                         9 
      127  TURKEYS                                            284                                       180 
      
      
       2005 DATA - KANSAS     
       INCOME AND EXPENSE ANALYSIS  
       SORTED BY ECON. TOTAL EXPENSE RATIO              LOW MIDDLE                                 LOW 25%  
                                                        427 FARMS                                 428 FARMS 
      
             ITEM                                        PER FARM                                  PER FARM 
      
        1  BEEF                                            82,309                                   122,678 
        2  DAIRY AND MILK                                  21,456                                    23,171 
        3  SHEEP                                              179                                        82 
        4  SWINE                                            5,251                                    40,682 
        5  POULTRY AND EGGS                                 1,649                                     4,215 
        6  OTHER LIVESTOCK                                   -628                                      -107 
        7  CUSTOM FEEDING                                   6,143                                    18,731 
        8  FEED PURCHASED                                 -28,923                                   -59,893 
        9     LIVESTOCK INCOME                       $     87,436                              $    149,560 
      
       10  CORN                                            51,435                                    73,246 
       11  GRAIN SORGHUM                                   18,398                                    13,884 
       12  SOYBEANS                                        50,705                                    67,658 
       13  SUNFLOWERS                                       3,111                                     4,646 
       14  WHEAT                                           58,484                                    52,209 
       15  HAY AND FORAGE                                  10,426                                    13,196 
       16  OTHER CROP                                       4,777                                     8,068 
       17  GOVERNMENT PAYMENTS                             53,151                                    61,739 
       18  CROP INSURANCE PROCEEDS                          6,857                                     7,802 
       19  OTHER INCOME                                    18,709                                    25,193 
       20     VALUE OF FARM PRODUCTION               $    363,488                              $    477,202 
      
       21  HIRED LABOR                                     19,249                                    19,161 
       22  MACHINERY REPAIRS                               27,300                                    28,109 
       23  IRRIGATION REPAIRS                               1,077                                     1,112 
       24  BUILDING REPAIRS                                 1,679                                     2,831 
       25  INTEREST PAID                                   22,276                                    24,417 
       26  SEED-OTHER CROP EXPENSE                         25,580                                    30,668 
       27  CROP INSURANCE                                   7,376                                     8,291 
       28  FERTILIZER-LIME                                 44,249                                    41,380 
       29  MACHINE HIRE                                    13,068                                    17,812 
       30  ORGANIZATION FEE, PUBLICATION                    3,526                                     3,707 
       31  VET-MED-DRUGS                                    4,510                                     7,196 
       32  CROP STORAGE-MARKETING                           2,031                                     2,657 
       33  LIVESTOCK MARKETING-BREEDING                     3,685                                     6,855 
       34  DAIRY EXPENSE                                    1,709                                     1,546 
       35  GAS-FUEL-OIL                                    22,930                                    23,887 
       36  IRRIGATION ENERGY                                4,965                                     7,096 
       37  REAL ESTATE TAXES                                4,904                                     4,772 
       38  PERSONAL PROPERTY TAXES                            884                                       997 
       39  GENERAL FARM INSURANCE                           5,787                                     6,161 
       40  UTILITIES                                        5,700                                     7,059 
       41  CASH FARM RENT                                  24,514                                    30,439 
       42  HERBICIDE-INSECTICIDE                           22,503                                    22,634 
       43  CONSERVATION                                       537                                       879 
       44  AUTO EXPENSE                                     1,099                                       987 
       45     TOTAL OPERATING EXPENSE                $    271,139                              $    300,653 
      
       46  DEPRECIATION-MACHINERY                          29,238                                    29,632 
       47  DEPRECIATION-BUILDINGS                           2,903                                     4,443 
       48     TOTAL FARM EXPENSE                     $    303,281                              $    334,728 
      
       49     NET FARM INCOME                        $     60,207                              $    142,473 
      
       50  UNPAID FAMILY LABOR                              1,813                                     2,150 
       51  UNPAID OPERATOR LABOR                           28,543                                    29,820 
       52  MANAGEMENT CHARGE                               15,996                                    29,572 
       53  CURRENT ASSET CHARGE - 8%                       13,028                                    17,224 
       54  NONCURRENT ASSET CHARGE - 8%                    41,369                                    34,340 
       55  RETURN LABOR-MANAGEMENT                          3,997                                    88,760 
       56  RETURN TO CAPITAL                               36,132                                   105,348 
       57  ASSET TURNOVER RATIO                             .3393                                     .4364 
       58  OPERATING PROFIT MARGIN RATIO                    .0994                                     .2208 
       59  % RETURN ON ASSETS                               .0337                                     .0963 
       60  % RETURN ON EQUITY                               .0204                                     .1256 
       61  TOTAL EXPENSE RATIO                              .8344                                     .7014 
       62  ADJUSTED TOTAL EXPENSE RATIO                     .9619                                     .8304 
       63  ECONOMIC TOTAL EXPENSE RATIO                    1.1115                                     .9385 
      
       ASSETS/LOANS/FINANCIAL RATIOS             JANUARY 1           DECEMBER 31           JANUARY 1           DECEMBER 31    
      
       64  CURRENT ASSETS                          303,639               324,410             382,007               443,025    
       65  NONCURRENT ASSETS                       738,842               775,416             662,451               699,691    
       66  CURRENT LIABILITIES                     144,146               158,192             194,702               199,728    
       67  NONCURRENT LIABILITIES                  231,446               248,579             245,575               258,075    
       68  CURRENT RATIO                              2.11                  2.05                1.96                  2.22    
       69  DEBT TO ASSET RATIO                         .36                   .37                 .42                   .40    
      
       2005 DATA - KANSAS     
       ANALYSIS OF THE FARM BUSINESS
       SORTED BY ECON. TOTAL EXPENSE RATIO              LOW MIDDLE                                 LOW 25%  
      
       AVERAGE ASSET & NET WORTH VALUES   
       70  BREEDING LIVESTOCK                              61,466                                    61,374 
       71  MACHINERY AND EQUIPMENT                         90,008                                    89,200 
       72  MOTOR VEHICLES & LISTED PROPE                  144,492                                   137,829 
       73  BUILDINGS                                       29,033                                    43,761 
       74  OWNED LAND                                     472,970                                   388,885 
       75  TOTAL ASSETS                                 1,071,154                                 1,093,587 
       76  NET WORTH                                      679,972                                   644,547 
      
       LABOR
       77  NUMBER OF OPERATORS                               1.05                                      1.10 
       78  NUMBER OF WORKERS                                 1.67                                      1.83 
       79  TOTAL WORK DAYS                                    440                                       489 
       80  VALUE FARM PRODUCTION/WORKER                   216,561                                   260,016 
       81  NET FARM INCOME/WORKER                          35,871                                    77,630 
      
       PER OPERATOR BASIS     
       82  TOTAL ASSETS                                 1,013,253                                   990,174 
       83  VALUE OF FARM PRODUCTION                       343,840                                   432,076 
       84  NET FARM INCOME                                 56,953                                   129,001 
      
       OTHER FACTORS    
       85  % CROP ACRES IRRIGATED                            9.89                                      9.79 
       86  % TILLABLE LAND                                  71.93                                     65.49 
       87  CROP MACH COST/TOT EXPENSE(%)                    29.07                                     26.43 
      
       ACRES                              TOTAL   CNT   OWNED  CNT  RENTED  CNT      TOTAL   CNT   OWNED  CNT  RENTED  CNT    
       88  TOTAL ACRES                     2219   427    759   369   1677   410       2391   428    716   324   1897   417    
       89  NON-IRRIGATED CROP ACRES        1462   420    466   352   1130   398       1484   414    438   304   1218   395    
       90  IRRIGATED CROP ACRES             566   119    279    72    469   101        561   117    223    49    511   107    
       91  TOTAL CROP ACRES                1619   421    522   353   1237   402       1615   415    473   305   1325   397    
       92  PASTURE ACRES                    925   296    373   235    842   233       1153   299    345   214   1087   249    
       93  FARMSTEAD ACRES                   55   218     43   190     60    66         97   191     82   171     86    52    
      
       CROP VALUE, COSTS, ACRES              TOTAL    PER CROP ACRE PER HARV.ACRE      TOTAL     PER CROP ACRE  PER HARV.ACRE 
       94  ACRES                                          1596          1538                        1566          1532  
       95  CROP MACHINERY INVESTMENT          207,408        129.95        134.90        187,643        119.83        122.51  
       96  CROP MACHINERY COST                 88,171         55.24         57.35         88,485         56.51         57.77  
       97  GROSS CROP VALUE                   331,905        205.52        213.34        388,118        241.49        246.88  
       98  CROP PRODUCTION COSTS              232,407        144.25        149.74        239,913        148.56        151.87  
      
       NON-IRRIGATED ACRES                       AVE.     OWNED         RENTED             AVE.      OWNED        RENTED
                                          CNT   ACRES  ACRES  YIELD  ACRES  YIELD    CNT   ACRES  ACRES  YIELD  ACRES  YIELD  
       99  CORN                           266    319    154    94.6   250    91.0    271    466    206   104.6   378    97.7  
      100  GRAIN SORGHUM                  258    328    141    78.4   275    73.5    201    285    125    80.4   252    75.9  
      101  SOYBEANS                       268    431    175    63.7   333    32.4    256    558    192    37.3   467    36.3  
      102  SUNFLOWERS                      38    154     75    13.9   150    27.4     40    238    256    14.9   184    13.9  
      103  WHEAT                          357    661    227    39.1   539    38.7    331    597    205    40.6   523    39.3  
      104  OTHER CROPS                     36    107     77            99             27    252    225           206    
      105  ALFALFA                        147    133     73     3.8   125     3.6    130    111     58     3.7   106     4.3  
      106  OTHER HAY & FORAGE             229    162     78           141            225    143     77           126    
      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                            91    375    204   174.8   312   180.8     97    387    172   175.6   358   185.6  
      111  GRAIN SORGHUM                   19    118     81    80.0   108   101.7     16     90                   92   105.4  
      112  SOYBEANS                        76    218    126    53.6   207    54.0     73    169    132    53.1   155    52.7  
      113  SUNFLOWERS                      16    203    132    20.3   183    18.6     18    186    119    15.7   153    22.1  
      114  WHEAT                           38    205    199    52.9   172    44.3     44    147     78    45.9   143    48.7  
      115  OTHER CROPS                      8    164    106           170              8    216                  205    
      116  ALFALFA                         12    121     79     5.4   123     4.4     16    163     93     5.4   167     5.0  
      117  OTHER HAY & FORAGE              25    104    149            44             20    150    191            79    
      118  VEGETABLES   
      119  TRUCK CROPS  
      120  FRUIT - FLOWERS - TREES  
      
       AVERAGE LIVESTOCK INVENTORIES AND SALES  
      121  BEEF COWS                                           46                                        43 
      122  DAIRY COWS                                           5                                         5 
      123  EWES                                                 1 
      124  SOWS                                                 4                                        15 
      125  BEEF PURCH. FOR RESALE SALES                       133                                       157 
      126  SWINE PURCH. FOR RESALE SALES                       24                                        51 
      127  TURKEYS                                            917                                     2,018