e-profit Monitor Analysis
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- Roderick McKinney
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1 Aimal & Grasslad Research ad Iovatio Programme Teagasc e-profit Moitor Aalysis Drystock Farms 2016
2 e-profit Moitor Aalysis Drystock Farms 2016 Teagasc e-profit Moitor Aalysis Drystock Farms 2016 Authors Teagasc Specialist Service i
3 e-profit Moitor Aalysis Drystock Farms 2016 ii
4 e-profit Moitor Aalysis Drystock Farms 2016 Table of Cotets Foreword iv Suckler to Beef Farms Suckler to Wealig / Store Farms No-Breedig Beef Farms Compariso 2015 v 2016 (Beef Farms) 13 Lowlad Sheep Farms Hill Sheep Farms Compariso 2015 v 2016 (Sheep Farms) 25 Appedix Tables 29 Ackowledgemets Authors Teagasc Specialist Service iii
5 e-profit Moitor Aalysis Drystock Farms 2016 Foreword This year s aalysis of the 2016 beef ad sheep eprofit Moitors is made up of 1,213 beef farms ad 435 sheep farms from across the coutry. It also looks at the eprofit Moitors from 303 beef ad 55 sheep farms that completed data for both 2015 ad 2016 ad compares the differeces i output, costs ad profits o those farms from oe year to the ext. Drystock farmers that have completed a Teagasc eprofit Moitor for 2016 should bechmark their farms aalysis with the eterprise i this booklet that best matches their ow. To aid this we have icluded beef ad sheep tables behid the back cover that you ca fill i from your ow aalysis. By foldig this out you ca the compare your farms figures with ay of the tables i the booklet. Where the Top 1/3 of farmers figures are preseted i the tables this refers to the Top 1/3 of farms withi a eterprise whe the farms were raked o their gross margi per hectare excludig ay premia paymets. Gross margi excludig premia per hectare is a importat idicator because it highlights the curret level of techical efficiecy at which the eterprise is operatig as well as showig the potetial for improvemet. There is a high correlatio betwee this figure ad et profit per hectare. The Appedix Tables iclude more detailed aalysis of the differet eterprises ad show the rage i both physical ad fiacial performace that exists from the top to the bottom farms whe they were raked o gross margi excludig premia per hectare. They also have more detail o the breakdow of the variable ad fixed costs per hectare for beef ad sheep farms i Pearse Kelly, Head of Drystock Kowledge Trasfer iv
6 e-profit Moitor Aalysis Drystock Farms 2016 Sucklig to Beef Farms 2016 Beef farms that have a suckler cow herd ad where the progey of the herd are brought through to slaughter. 1
7 Sucklig to Beef Farms 2016 The top 1/3 of farms geerated a gross output of 2,035 per hectare compared to 1,441 o the average farms, a differece of 594 per hectare or 41%. The higher output o the top farms reflected a higher stockig rate (+0.40 LU/ha), a higher output per livestock uit (+41kg) ad a higher output value per kg (+10c /kg LW). Output per hectare o the top 1/3 of farms was 873 kg or 35% higher (+228 kg) tha o the average farm (645 kg per ha). Average suckler to beef farms had lower variable costs tha the top farms at 714 versus 866 per hectare. However, as a percetage of gross output they accouted for 50% o the average farms compared to 43% of the output o the top farms. The gross margi was 1,169 per hectare o the top 1/3 of suckler to beef farms which was 61% higher or 442 per hectare higher tha those o the average farms. The biggest variable cost o suckler to beef farms i 2016 was purchased forage ad cocetrate accoutig for 35% or 252 per hectare of total variable costs. The average suckler to beef farm i 2016 geerated a et profit of 185 per hectare excludig premia compared to 563 per hectare o the top 1/3 of farms. 2
8 e-profit Moitor Aalysis Drystock Farms 2016 Sucklig to Beef Farms 2016 Table 1 Profit Moitor per hectare aalysis (318 Farms) Physical Average Top 1/3 Top v Average Farm Size (cattle ha) Stockig Rate (LU/ha) Liveweight Produced (kg/lu) Liveweight Produced (kg/ha) Fiacial ( / ha.) Gross Output Value 1, Variable Costs Gross Margi Fixed Costs Net Profit Excl. Premia Total Premia * Total Premia Retaied * 136% 204% +68% (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 3
9 e-profit Moitor Aalysis Drystock Farms 2016 Sucklig to Beef Farms 2016 Sucklig to Beef Farms Gross Margi Per Hectare LU / ha. Per Hectare 1,600 1,400 1,200 1, LU / ha. 339 kg LW per LU 380 kg LW per LU 1, Average Top 1/3 Sucklig to Beef Variable Costs per Hectare Feed 252 Fertiliser Vet / AI Cotractor Other
10 e-profit Moitor Aalysis Drystock Farms 2016 Sucklig to Wealig / Store Farms 2016 Beef farms that have a suckler cow herd ad where the progey of the herd are sold as either wealigs or stores for fiishig o aother farm. 5
11 e-profit Moitor Aalysis Drystock Farms 2016 Sucklig to Wealig / Store Farms 2016 The top 1/3 of producers i this system carried 23% more stock at 1.92 LU per hectare versus 1.56 LU per hectare for the average. They also produced 31 kg per LU more tha the average (328 kg v 297 kg). Gross output was 998 per hectare i the average group, 29% or 414 per hectare lower tha the top 1/3 of farms ( 1,412 per ha). Variable costs were 550 per hectare o the average farms or 9% lower tha o the top 1/3. However, as a proportio of output they accouted for 55% ad 43% of the output o the average ad top 1/3 of farms, respectively. Average fertiliser costs ad feed costs (purchased forage ad cocetrates) accouted for 48% or 265 per hectare of total variable costs i Gross margi per hectare o the top 1/3 of sucklig to wealig/store farms was almost 80% higher whe compared to the average farm. Top 1/3 of farms geerated a gross margi of 805 per hectare compared to 448 o the average farm. The low gross margi o the average farms was ot sufficiet to cover all the fixed costs of 484 per hectare. This had the effect of geeratig a et loss of 36 per hectare before premia o these farms resultig i them holdig o to 93% of their premia. 6 I cotrast, fixed costs o the top 1/3 of sucklig to wealig/store farms were 547 per hectare, leavig a et profit before premia of 258 per hectare.
12 e-profit Moitor Aalysis Drystock Farms 2016 Sucklig to Wealig / Store Farms 2016 Table 2 Profit Moitor per hectare aalysis (596 Farms) Physical Average Top 1/3 Top v Average Farm Size (cattle ha) Stockig Rate (LU/ha) Liveweight Produced (kg/lu) Liveweight Produced (kg/ha) Fiacial ( / ha.) Gross Output Value 998 1, Variable Costs Gross Margi Fixed Costs Net Profit Excl. Premia Total Premia * Total Premia Retaied * 93% 148% +55% (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 7
13 Sucklig to Wealig / Store Farms 2016 Sucklig to Wealig / Store Farms Gross Margi Per Hectare , LU / ha. Per Hectare 1, LU / ha. 328 kg LW per LU kg LW per LU Average Top 1/3 Sucklig to Wealig / Store Variable Costs per Hectare Feed Fertiliser Vet / AI Cotractor Other 8
14 e-profit Moitor Aalysis Drystock Farms 2016 No-Breedig Beef Farms 2016 Beef farms that buy i calves, wealigs or stores that fiish them o their farm or sell them as stores. Some of these farms may have suckler cows but they make up a small proportio of their herd. 9
15 e-profit Moitor Aalysis Drystock Farms 2016 No-Breedig Beef Farms 2016 The gross margi o the top 1/3 of o-breedig beef farms was 533 per hectare higher tha the average ( 1,203 versus 670 per ha). The higher gross margi was due to the higher level of output achieved o the top 1/3 of farms (gross output was 752 per ha higher o the top 1/3 of farms). The icreased gross output o the top performig herds came from three key areas; a higher output per LU, a higher stockig rate ad a higher value per kg liveweight sold. Output per LU was 56 kg higher tha the average o the top 1/3 of farms (446 kg versus 390 kg per LU). Stockig rate was 0.45 LU per ha higher (2.22 LU per ha o top 1/3 of farms versus 1.77 LU per ha o the average farms). The top 1/3 of farms achieved a value of 2.20 per kg live-weight versus 2.07 per kg achieved o the average farms. Variable costs were 219 per hectare higher o the top 1/3 of farms but the higher output offset these costs (variable costs made up 45% of output o the top 1/3 versus 53% of output o the average farms). Purchased feed ad cocetrates accouted for 43% ( 327/ha) of variable costs o o-breedig farms. The average o-breedig beef farm made a et profit of 128 per hectare whereas the sigificatly higher gross output o the top 1/3 of o-breedig beef farms resulted i a et profit of 522 per hectare before premia. 10
16 e-profit Moitor Aalysis Drystock Farms 2016 No-Breedig Beef Farms 2016 Table 3 Profit Moitor per hectare aalysis (299 Farms) Physical Average Top 1/3 Top v Average Farm Size (cattle ha) Stockig Rate (LU/ha) Liveweight Produced (kg/lu) Liveweight Produced (kg/ha) Fiacial ( / ha.) Gross Output Value 1,427 2, Variable Costs Gross Margi 670 1, Fixed Costs Net Profit Excl. Premia Total Premia * Total Premia Retaied * 126% 197% +71% (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 11
17 No-Breedig Beef Farms ,600 No-Breedig Beef Farms Gross Margi Per Hectare LU / ha. Per Hectare 1,400 1,200 1, LU / ha. 390 kg LW per LU 446 kg LW per LU 1, A Average Top 1/3 No-Breedig Variable Costs per Hectare Feed Fertiliser Vet / AI Cotractor Other 12
18 Compariso 2015 v 2016 (Beef Farms) Where a farm completed a eprofit Moitor o their beef eterprise for both 2016 ad 2015 they are icluded i this aalysis. It icludes both sucklig ad o-breedig beef eterprises. 13
19 Compariso 2015 v 2016 (Beef Farms) There was a slight icrease i stockig rate i 2016(1.86 versus 1.80 LU per ha) ad a slight icrease i the output per LU (355 versus 348 kg per LU) which combied, resulted i a 6% icrease i output of beef produced per hectare (661 versus 626 kg per ha). The 6% icrease i beef output per ha was offset by a lower beef price i 2016 versus 2015 which resulted i the gross output oly risig by 2% i value ( 1,434 versus 1,406 per ha). Variable costs oly rose margially by 19 per hectare compared to the 2015 figures. Reflectig the fact that feed ad fertiliser prices were similar with where they had bee i the previous year. With similar gross outputs ad variable costs per hectare for both years, the gross margi per hectare is broadly similar at 691 i 2016 compared to 682 per hectare i 2015 (1% icrease). Fixed costs per hectare were also the similar for both 2016 ad Net profit excludig premia i 2016 oly rose by 11 per hectare o these beef farms ( 143 versus 132). Premia received did however rise by 50 per hectare i
20 Compariso 2015 v 2016 (Beef Farms) Table 4 Profit Moitor per hectare aalysis (303 Farms) Compariso of costs ad icome o the same cattle farms over two years Physical % Chage Stockig Rate (LU/ha) % Liveweight Produced (kg/lu) Liveweight Produced (kg/ha) % % Fiacial ( / ha.) Gross Output Value 1,406 1,434 +2% Variable Costs % Gross Margi Excl. Premia % Fixed Costs Net Profit Excl. Premia % Total Premia* % Premia Retaied* 127% 127% - (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 15
21 Compariso 2015 v 2016 (Beef Farms) 400 Variable Costs per Hectare - All Cattle Farms 2015 vs Cocetrates Fertiliser Veteriary Cotractor Other 16
22 e-profit Moitor Aalysis Drystock Farms 2016 Lowlad Sheep Farms 2016 Sheep farms that have lowlad flocks of ewes. The majority of which lamb i mid-seaso ad the lambs are fiished o the farm or sold as stores. 17
23 Lowlad Sheep Farms 2016 The top 1/3 of farms had a stockig rate of 2.0 ewes per hectare higher ad produced ad extra 0.14 lambs extra per ewe whe compared to the average farms. The combied effect of the higher stockig rate, higher weaig rate ad higher lamb price cotributed to gross output beig 462 per hectare higher for the top 1/3 of farms ( 1,478 versus 1,016 per ha). At 909 per hectare the gross margi for the top 1/3 of farms was 384 per hectare higher tha the average ( 525 per ha). Net profit (excludig premia paymets) at 355 per hectare for the top 1/3 of lowlad sheep farms was 265 per hectare higher tha for the average farms ( 90 per ha). Per ewe, variable costs were 5 lower ad fixed costs were 1 lower for the top 1/3 of farms compared to the average farms. The gross margi per ewe o the top 1/3 of farms was 96 which was 30 per ewe higher tha what was achieved o the average farms ( 66 per ewe). Purchased feed remais the sigle biggest variable cost o sheep farms ad at 21/ewe this equates to almost 14 per lamb weaed. The cost of producig a lamb was 75 ad 86 for the top 1/3 ad average farms, respectively. 18
24 Lowlad Sheep Farms 2016 (Mid-Seaso Flocks) Table 5 Profit Moitor per hectare aalysis (338 Farms) Physical Performace Average Top 1/3 Top v Average Flock size Stockig rate (LU/ha) Ewes/ha Lambs reared per ewe to ram Lambs reared per hectare Fiacial ( / ha.) Gross output , Variable costs Gross margi Fixed costs Net profit Excl. premia Total Premia * Premia Retaied* 121% 188% +67% Fiacial ( / Ewe) Gross Output Variable Costs Gross Margi Fixed Costs Net Profit Excl. Premia Average Lamb Price / head (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 19
25 Lowlad Sheep Farms 2016 Lowlad Sheep Farms Gross Margi Per Hectare Ewes / ha. Per Hectare 1,200 1, Ewes / ha Lambs per Ewe 1.53 Lambs per Ewe Average Top 1/3 Lowlad Sheep Variable Costs per Ewe Feed Fertiliser Cotractor Vet Other
26 e-profit Moitor Aalysis Drystock Farms 2016 Hill Sheep Farms 2016 Sheep farms that have moutai or hill flocks. Lambs are fiished o the farm or sold as stores. 21
27 Hill Sheep Farms 2016 The top 1/3 of hill sheep farms had a extra 33 gross output per ewe compared to the average hill sheep farm ( 96 versus 63 per ewe). The higher gross output per ewe came from a combiatio of a higher umber of lambs reared per ewe ad a higher average lamb price. The top 1/3 of hill farms reared 1.14 lambs per ewe put to the ram whereas the average reared The average lamb price o the top 1/3 of hill farms was 12 higher compared to the price achieved o the average of hill farms ( 77 versus 65 per lamb). Variable costs per ewe were similar for the top 1/3 of farms compared to those o the average ( 36 versus 38 per ewe). Feed ad fertiliser made up over 50% of the total variable costs per ewe ( 20 of the 38). Gross margi per ewe was 35 higher for the top 1/3 of hill farms compared to the average ( 60 versus 25 per ewe). Fixed costs per ewe were higher o the top 1/3 of farms compared to the average ( 50 versus 46). The top 1/3 of hill sheep farms a et profit (excludig premia) of 10 per ewe, whereas the average farm made a et loss of 21 per ewe. 22
28 Hill Sheep Farms 2016 Table 6 Profit Moitor per ewe aalysis (97 Farms) Average Top 1/3 Top v Average Physical Performace Flock size Lambs reared per ewe to ram Average Lamb Price / head Fiacial ( / Ewe) Gross Output Purchased Feed Fertiliser & Lime Veteriary Cotractor Other Variable Costs Total Variable Costs Gross Margi Total Fixed Costs Net Profit Excl. Premia Total Premia* Premia Retaied* 80% 111% +31% (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 23
29 Hill Sheep Farms 2016 Hill Sheep Farms Gross Margi Per Ewe 2016 Lamb Price 77 Per Ewe Lamb Price Lambs per Ewe Lambs per Ewe Average Top 1/3 Hill Sheep Variable Costs per Ewe Feed Fertiliser Vet Cotractor Other
30 Compariso 2015 v 2016 (Sheep Farms) Where a farm completed a eprofit Moitor o their sheep eterprise for both 2016 ad 2015 they are icluded i this aalysis. It oly icludes lowlad sheep farms. 25
31 Compariso 2015 v 2016 (Lowlad Sheep Flocks) Gross output per hectare decreased by 56 (-5%) from 2015 to The decrease i gross output was due to a reductio i the umber of lambs reared per ewe joied to the ram (1.45 versus 1.49) ad to a lower lamb price ( 98 versus 101). Variable costs rose by 2% compared to 2015 ( 577 versus 564 per ha). While feed ad fertiliser costs were over 5% lower, there were icreases i veteriary (+11%), cotractor (+12%) ad other variable costs (+12%). With a lower average gross output ad higher variable costs per hectare the gross margi fell by 11% or 69 per hectare i 2016 whe compared to 2015 ( 589 versus 658 per ha). Fixed costs per hectare were 24 lower i 2016 (-5%) compared to The lower output of lambs ad the higher variable costs per hectare led to a 44 reductio i et profit per hectare excludig premia ( 136 versus 180 per ha). There was however a 6% icrease i premia, amoutig to a extra 27 per hectare ( 483 versus 456 per ha). 26
32 Compariso 2015 v 2016 (Lowlad Sheep Flocks) Table 7 Profit Moitor per hectare aalysis (55 Farms) Compariso of costs ad icome o the same sheep farms over two years % Chage Physical Stockig rate LU/ha % Ewes to ram % Lambs reared per ewe % joied to ram Lambs reared per hectare % Ewe lambs retaied Fiacial ( / ha.) Average lamb price % Gross Output % Variable Costs % Gross Margi % Fixed Costs % Net Profit Excl. Premia % Total Premia* % Premia Retaied* 139% 128% -11% (*Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 27
33 e-profit Moitor Aalysis Drystock Farms Compariso 2015 v 2016 (Lowlad Sheep Flocks) Variable Costs per Hectare - Lowlad Farms 2015 vs Cocetrates Fertiliser Veteriary Cotractor Other
34 e-profit Moitor Aalysis Drystock Farms 2016 Appedix Tables These tables iclude a breakdow of the differet beef ad sheep eterprises whe they are raked o their gross margis per ha excludig premia. More details are also give o some of the variable ad fixed costs for beef ad sheep farms. 29
35 e-profit Moitor Aalysis Drystock Farms 2016 Appedix Table 1 Sucklig to Beef farms 2016 per hectare aalysis (318 Farms) Top 10% Top 1/3 Average Bottom 1/3 Bottom 10% Physical Farm Size (cattle ha) Stockig Rate LU/ha Liveweight Produced kg/lu Liveweight Produced kg/ha Fiacial /ha Gross Output Value 2,583 2,035 1, Variable Costs 1, Gross Margi 1,550 1, Fixed Costs Net Profit excl. Premia Total Premia * Total Premia Retaied * 272% 204% 136% 74% 50% (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 30 30
36 e-profit Moitor Aalysis Drystock Farms 2016 Appedix Table 2 Sucklig to Wealig / Store Farms 2016 per hectare aalysis (596 Farms) Top 10% Top 1/3 Average Bottom 1/3 Bottom 10% Physical Farm Size (cattle ha) Stockig Rate LU/ha Liveweight Produced kg/lu Liveweight Produced kg/ha Fiacial /ha Gross Output Value ,739 1, Variable Costs Gross Margi 1, Fixed Costs Net Profit excl. Premia Total Premia * Total Premia Retaied * 187% 148% 93% 42% 11% (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 31
37 e-profit Moitor Aalysis Drystock Farms 2016 Appedix Table 3 No-Breedig Farms 2016 per hectare aalysis (299 Farms) Top 10% Top 1/3 Average Bottom 1/3 Bottom 10% Physical Farm Size (cattle ha) Stockig Rate LU/ ha Liveweight Produced kg/lu Liveweight Produced kg/ha Fiacial /ha Gross Output Value , ,910 2,179 1, Variable Costs 1, Gross Margi 1,659 1, Fixed Costs Net Profit excl Premia Total Premia * Total Premia Retaied * 254% 197% 126% 43% -1% (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 32
38 e-profit Moitor Aalysis Drystock Farms 2016 Appedix Table 4 Lowlad Sheep per hectare aalysis (338 farms) Top 10% Top 1/3 Average Bottom 1/3 Bottom 10% Physical Performace Flock size Stockig rate(lu/ha) Ewes/ha Lambs reared per ewe to ram Lambs reared per hectare Fiacial Performace /ha Gross output 1,792 1,478 1, Variable costs Gross margi 1, Fixed costs Net profit excl premia All Premia* % Premia* retaied Average lamb price / head 264% 188% 121% 64% 32% (* Icludes Basic Paymet, AEOS, ANC, GLAS, BDGP, & STAP paymets) 33
39 e-profit Moitor Aalysis Drystock Farms 2016 Appedix Table 5 Major Costs per hectare o Sucklig Farms 2016 (914 Farms) Top 1/3 Average Bottom 1/3 Total Variable Costs Of which: Feed Fertiliser & Lime Cotractor Vet/Meds/AI Other Total Fixed Costs Of which: Lad Retal Machiery Ruig Hired Labour Depreciatio Iterest Other
40 Appedix Table 6 Major Costs per hectare o No Breedig Farms 2016 (299 Farms) Top 1/3 Average Bottom 1/3 Total Variable Costs Of which: Feed Fertiliser & Lime Cotractor Vet/Meds/AI Other Total Fixed Costs Of which: Lad Retal Machiery Ruig Hired Labour Depreciatio Iterest Other
41 e-profit Moitor Aalysis Drystock Farms 2016 Appedix Table 7 Major costs per ewe o Lowlad Sheep Farms 2016 (338 farms) Top 1/3 Average Bottom 1/3 Total Variable Costs Of which Purchased Feed Fertiliser ad Lime Veteriary Cotractor Other Total Fixed Costs Of which Machiery Ruig Labour Lad Lease Depreciatio Buildigs Depreciatio Machiery Repairs & Maiteace Iterest Other
42 Teagasc e-profit Moitor Aalysis Drystock Farms 2016 Cotact Details Aimal & Grasslad Research ad Iovatio Cetre Teagasc, Grage, Dusay, Co. Meath, Irelad. Tel: (0) Fax: (0) Desig & Prit by Moder Priters:
43 Beef Profit Moitor Figures Sheep Profit Moitor Figures Ackowledgemets Teagasc sicerely thaks all those ivolved i the collectio ad iputtig of all the data used i compilig this report o the Drystock Profit Moitor farms for A special word of thaks to all the drystock farmers for their help ad co-operatio i makig available both the fiacial ad physical iformatio eeded. Thak you also to the advisers who collected much of the data ad to Kevi Coolly, Fiacial Maagemet Specialist, for his overall co-ordiatio of the eprofit Moitor system. Thak you to Aida Murray ad Michael Gottstei for editig the text. Thak you to Loreto Ferguso ad Therese Dempsey for their help i desigig ad publishig the booklet. Physical Farm Size (cattle ha)... Stockig Rate LU/ha... Liveweight Produced kg/lu. Liveweight Produced kg/ha.. Fiacial /ha Gross Output Value... Variable Costs... Gross Margi... Fixed Costs... Net Profit excl. Premia. Total Premia... Total Premia Retaied (%)... Physical Flock size... Stockig rate(lu/ha)... Ewes/ha... Lambs reared per ewe to ram Lambs reared per hectare... Fiacial per Ewe / ha Gross output... Variable costs... Gross margi... Fixed costs... Net Profit excl. Premia. Total Premia... Total Premia Retaied (%)...
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