{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["Menu","RevenueCostInput","Farm Financial Analyzer","Farm Financial Planner","Definitions","CommodityList","Benchmarks","BenchmarksLookup"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":0,"defined_names":8,"comments":6,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Menu","index":0,"n_rows":25,"n_cols":1,"rows_kept":25,"cut":false,"hidden":false,"merged":[[28,0,28,2]]}
["This is a farm business decision calculator that has 5 worksheets. There are fields that can be completed by the user. It is up to 10 columns wide and 125 rows."]
["Welcome to the Farm Financial Analyzer Menu Page"]
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[]
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["The OMAFA Farm Financial Analyzer is a farm analysis program designed to measure profitability and financial efficiency. The program allows you to enter financial information from your income tax statement and uses it to analyse your business performance. Your farm business can be compared with benchmark information from farms who have participated in the Ontario Business Risk Management Programs.  A farm financial planner section allows you to see the results of changing revenue and expenses."]
["Numbers/text in blue, yellow shaded areas can be edited/changed for individual producers"]
["Several of the cells have a red triangle in the upper right hand corner of the cell. By moving your mouse cursor over this triangle, a brief description of the input will be displayed."]
[]
["Developed by John Molenhuis"]
["Business Analysis and Cost of Production Specialist"]
["Ontario Ministry of Agriculture, Food and Agribusiness"]
["email: john.molenhuis@ontario.ca"]
["2024-10-01"]
[]
["End of worksheet"]

{"sheet":"RevenueCostInput","index":1,"n_rows":122,"n_cols":23,"rows_kept":122,"cut":false,"hidden":false,"merged":[]}
["This is a farm business decision calculator that has 5 worksheets. There are fields that can be completed by the user. It is up to 10 columns wide and 125 rows."]
[null,"T1163, Statement A, Statement of Farming Activities","Year:"]
[null,"Business name"]
[null,"Income",null,null,null,null,"Farm type:"]
[null,"Commodity sales","Code","Amount","% allocated to Farm Type"]
[null,null,{"$f":"CommodityList!A6","v":""},null,1,null,{"$f":"D6*E6","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beef cow calf"]
[null,null,{"$f":"CommodityList!A7","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beef feedlot"]
[null,null,{"$f":"CommodityList!A8","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sheep"]
[null,null,{"$f":"CommodityList!A9","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Swine Farrow to Finish"]
[null,null,{"$f":"CommodityList!A10","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Swine Finishing"]
[null,null,{"$f":"CommodityList!A11","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dairy Goat"]
[null,null,{"$f":"CommodityList!A12","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Apple"]
[null,null,{"$f":"CommodityList!A13","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greenhouse cucumber"]
[null,null,{"$f":"CommodityList!A14","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greenhouse pepper"]
[null,null,{"$f":"CommodityList!A15","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greenhouse tomato"]
[null,null,{"$f":"CommodityList!A16","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greenhouse flower"]
[null,null,{"$f":"CommodityList!A17","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Field crops"]
[null,null,{"$f":"CommodityList!A18","v":""},null,1,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grapes"]
[null,null,{"$f":"CommodityList!A19","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A20","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A21","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A22","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A23","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A24","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A25","v":""},null,1,null,0]
[null,"AgriInsurance payments"]
[null,"AgriInsurance (production/crop insurance) – Edible horticulture crops",402,null,1,null,{"$f":"D27*E27","v":0}]
[null,"AgriInsurance (production/crop insurance) – Grains, oilseeds, and special crops",401,null,1,null,{"$f":"D28*E28","v":0}]
[null,"AgriInsurance (production/crop insurance) – Non-edible horticulture crops",470,null,1,null,{"$f":"D29*E29","v":0}]
[null,"AgriInsurance (production/crop insurance) – Other commodities, including livestock",463,null,1,null,{"$f":"D30*E30","v":0}]
[null,"Program payments from Payment list A and B - Farming Income Guide"]
[null,null,{"$f":"CommodityList!A32","v":""},null,1,null,{"$f":"D32*E32","v":0}]
[null,null,{"$f":"CommodityList!A33","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A34","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A35","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A36","v":""},null,1,null,0]
[null,"Other program payments",9540,null,1,null,0]
[null,"Business risk management (BRM) and disaster assistance program payments",9544,null,1,null,0]
[null,"Resales, rebates, GST/HST for allowable expenses",9574,null,1,null,0]
[null,"Resales, rebates, GST/HST for non-allowable expenses, and recapture capital cost allowance (CCA)",9575,null,1,null,0]
[null,"Agricultural contract work",9601,null,0,null,0]
[null,"Patronage dividends",9605,null,1,null,0]
[null,"Interest",9607,null,1,null,0]
[null,"Gravel",9610,null,1,null,0]
[null,"Trucking (farm-related only)",9611,null,1,null,0]
[null,"Resales of commodities purchased",9612,null,1,null,0]
[null,"Leases (gas, oil well, surface, etc.)",9613,null,1,null,0]
[null,"Machine rentals",9614,null,1,null,0]
[null,"Other (specify):",9600,null,1,null,0]
[null,"Gross Farming Income",null,{"$f":"SUM(D6:D49)","v":0},null,null,{"$f":"SUM(G6:G49)","v":0}]
[]
[null,"Expenses (enter business portion only)"]
[null,"Crop commodity purchases and repayment of program benefits","Code","Amount"]
[null,null,{"$f":"CommodityList!A51","v":""},null,1,null,{"$f":"D54*E54","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIFS(G54:G71,C54:C71,366)","v":0}]
[null,null,{"$f":"CommodityList!A52","v":""},null,0,null,0]
[null,null,{"$f":"CommodityList!A53","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A54","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A55","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A56","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A57","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A58","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A59","v":""},null,1,null,0]
[null,"Livestock commodity purchases and repayment of program benefits",null,null,null,null,0]
[null,null,{"$f":"CommodityList!A61","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A62","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A63","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A64","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A65","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A66","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A67","v":""},null,1,null,0]
[null,null,{"$f":"CommodityList!A68","v":""},null,1,null,0]
[null,"Containers and twine",9661,null,1,null,0]
[null,"Fertilizers and soil supplements",9662,null,1,null,0]
[null,"Pesticides and chemical treatments",9663,null,1,null,0]
[null,"Insurance premiums (crop or production)",9665,null,1,null,0]
[null,"Veterinary fees, medicine, and breeding fees",9713,null,1,null,0]
[null,"Minerals and salts",9714,null,1,null,0]
[null,"Machinery (gasoline, diesel fuel, oil)",9764,null,1,null,0]
[null,"Electricity",9799,null,1,null,0]
[null,"Freight and shipping",9801,null,1,null,0]
[null,"Heating fuel",9802,null,1,null,0]
[null,"Arm's length salaries",9815,null,1,null,0]
[null,"Storage/drying",9822,null,1,null,0]
[null,"Commissions and levies",9836,null,1,null,0]
[null,"Private insurance premiums for allowable commodities",9953,null,1,null,0]
[null,"Machinery (repairs, licences, insurance)",9760,null,1,null,{"$f":"D86*E86","v":0}]
[null,"Machinery lease/rental",9765,null,1,null,0]
[null,"Advertising and promotion costs",9792,null,1,null,0]
[null,"Building and fence repairs",9795,null,1,null,0]
[null,"Land clearing and draining",9796,null,1,null,0]
[null,"Agricultural contract work",9798,null,1,null,0]
[null,"Other insurance premiums",9804,null,1,null,0]
[null,"Interest (real estate, mortgage, other)",9805,null,1,null,0]
[null,"Memberships/subscription fees",9807,null,1,null,0]
[null,"Office expenses",9808,null,1,null,0]
[null,"Legal and accounting fees",9809,null,1,null,0]
[null,"Property taxes",9810,null,1,null,0]
[null,"Rent (land, buildings, pastures)",9811,null,1,null,0]
[null,"Non-arm's length salaries",9816,null,1,null,0]
[null,"Motor vehicle expenses",9819,null,1,null,0]
[null,"Small tools",9820,null,1,null,0]
[null,"Soil testing",9821,null,1,null,0]
[null,"Licences/permits",9823,null,1,null,0]
[null,"Telephone",9824,null,1,null,0]
[null,"Quota rental (tobacco, dairy)",9825,null,1,null,0]
[null,"Gravel",9826,null,1,null,0]
[null,"Purchases of commodities resold",9827,null,1,null,0]
[null,"Motor vehicle interest and leasing costs",9829,null,1,null,0]
[null,"Capital cost allowance",9936,null,1,null,0]
[null,"Other (specify):",9896,null,1,null,0]
[null,"Total Farm Expenses",null,{"$f":"SUM(D54:D110)","v":0},null,null,{"$f":"SUM(G54:G110)","v":0}]
[null,"Net Income (loss) before adjustments",null,{"$f":"D50-D111","v":0},null,null,{"$f":"G50-G111","v":0}]
[]
[null,"Change in inventory (from AgriStability year end report claim form)",null,null,1,null,{"$f":"D114*E114","v":0}]
[null,"Change in accounts receivable (from AgriStability year end report claim form)",null,null,1,null,{"$f":"D115*E115","v":0}]
[null,"Change in accounts payable (from AgriStability year end report claim form)",null,null,1,null,{"$f":"D116*E116","v":0}]
[null,"Change in purchased inputs (from AgriStability year end report claim form)",null,null,1,null,{"$f":"D117*E117","v":0}]
[]
[]
[]
[]
["End of worksheet"]

{"sheet":"Farm Financial Analyzer","index":2,"n_rows":36,"n_cols":29,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["This is a farm business decision calculator that has 5 worksheets. There are fields that can be completed by the user. It is up to 10 columns wide and 125 rows."]
["Farm Financial Analyzer"]
[null,null,null,null,"Select the farm type comparison:"]
[null,null,null,null,"No benchmark"]
[{"$f":"RevenueCostInput!B3","v":"Business name"},null,{"$f":"RevenueCostInput!D2","v":0},null,"Benchmark comparison (2017 to 2021)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Farm types",null,null,null,null,{"$f":"E4","v":"No benchmark"}]
[null,null,"Your Farm","Your Farm",{"$f":"E4","v":"No benchmark"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beef cow calf"]
[null,null,{"$f":"IF(RevenueCostInput!G5=0,\"\",RevenueCostInput!G5)","v":""},null,"All","Top",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beef feedlot"]
[null,"Financial Measures","Total $","$ of Revenue from farming operations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sheep",null,null,null,null,"All","Top"]
["$","Revenue from farming operations",{"$f":"SUM(RevenueCostInput!G6:G30,RevenueCostInput!G114,RevenueCostInput!G115)","v":0},{"$f":"IFERROR(C9/$C$9,\"\")","v":""},{"$f":"IFERROR(AB9,\"\")","v":""},{"$f":"IFERROR(AC9,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Swine Farrow to Finish",null,null,null,"Revenue from farming operations",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,5,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,5,FALSE)","v":{"$error":"#N/A"}}]
["$","Cost of goods sold",{"$f":"SUM(RevenueCostInput!G54:G71,RevenueCostInput!G73,RevenueCostInput!G74,RevenueCostInput!G75,RevenueCostInput!G76,RevenueCostInput!G77,RevenueCostInput!G84,RevenueCostInput!G85,RevenueCostInput!G116)-RevenueCostInput!G117","v":0},{"$f":"IFERROR(C10/$C$9,\"\")","v":""},{"$f":"IFERROR(AB10,\"\")","v":""},"",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Swine Finishing",null,null,null,"Cost of goods sold",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,6,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,6,FALSE)","v":{"$error":"#N/A"}}]
["$","Gross Margin",{"$f":"C9-C10","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dairy Goat",null,null,null,"Gross Margin",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,7,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,7,FALSE)","v":{"$error":"#N/A"}}]
["$","Direct Operating Expenses",{"$f":"SUM(RevenueCostInput!G78,RevenueCostInput!G82,RevenueCostInput!G99,RevenueCostInput!G82,RevenueCostInput!G72,RevenueCostInput!G86,RevenueCostInput!G91,RevenueCostInput!G101,RevenueCostInput!G89,RevenueCostInput!G102,RevenueCostInput!G80,RevenueCostInput!G100,RevenueCostInput!G79,RevenueCostInput!G81,RevenueCostInput!G107)","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Apple",null,null,null,"Direct Operating Expenses",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,8,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,8,FALSE)","v":{"$error":"#N/A"}}]
["$","Contribution Margin",{"$f":"C11-C12","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greenhouse cucumber",null,null,null,"Contribution Margin",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,9,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,9,FALSE)","v":{"$error":"#N/A"}}]
["$","Operating Overhead Expenses",{"$f":"SUM(RevenueCostInput!G92,RevenueCostInput!G88,RevenueCostInput!G94,RevenueCostInput!G95,RevenueCostInput!G96,RevenueCostInput!G103,RevenueCostInput!G104,RevenueCostInput!G110)","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greenhouse pepper",null,null,null,"Operating Overhead Expenses",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,10,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,10,FALSE)","v":{"$error":"#N/A"}}]
["$","EBITDAR ",{"$f":"C13-C14","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greenhouse tomato",null,null,null,"EBITDAR ",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,11,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,11,FALSE)","v":{"$error":"#N/A"}}]
["$","Annual cost of capital (ACoC)",{"$f":"SUM(RevenueCostInput!G109,RevenueCostInput!G105,RevenueCostInput!G87,RevenueCostInput!G108,RevenueCostInput!G90,RevenueCostInput!G97,RevenueCostInput!G98)","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greenhouse flower",null,null,null,"Annual cost of capital (ACoC)",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,12,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,12,FALSE)","v":{"$error":"#N/A"}}]
["$","EBIT (Operating Profit)",{"$f":"C15-C16","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Field crops",null,null,null,"EBIT (Operating Profit)",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,13,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,13,FALSE)","v":{"$error":"#N/A"}}]
["$","Interest Expenses",{"$f":"RevenueCostInput!G93","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grapes",null,null,null,"Interest Expenses",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,14,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,14,FALSE)","v":{"$error":"#N/A"}}]
["$","EBT (Net Farm Income)",{"$f":"C17-C18","v":0},"","","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No benchmark",null,null,null,"EBT (Net Farm Income)",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,15,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,15,FALSE)","v":{"$error":"#N/A"}}]
[null,"Financial Ratios ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Financial Ratios "]
["times interest earned","Interest Coverage",null,{"$f":"IFERROR(C17/C18,\"\")","v":""},{"$f":"IFERROR(AB21,\"\")","v":""},{"$f":"IFERROR(AC21,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest Coverage",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,17,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,17,FALSE)","v":{"$error":"#N/A"}}]
[null,null,null,"% of Revenue from farming operations"]
["%","Interest Expense Ratio",null,{"$f":"IFERROR(C18/C9,\"\")","v":""},"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest Expense Ratio",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,19,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,19,FALSE)","v":{"$error":"#N/A"}}]
["%","Operating Expense Ratio",null,{"$f":"IFERROR((RevenueCostInput!G111-RevenueCostInput!G109)/'Farm Financial Analyzer'!C9,\"\")","v":""},"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Operating Expense Ratio",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,20,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,20,FALSE)","v":{"$error":"#N/A"}}]
["%","Energy Expense Ratio",null,{"$f":"IFERROR((RevenueCostInput!G81+RevenueCostInput!G79)/'Farm Financial Analyzer'!C9,\"\")","v":""},"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Energy Expense Ratio",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,21,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,21,FALSE)","v":{"$error":"#N/A"}}]
["%","Labour Expense Ratio",null,{"$f":"IFERROR((RevenueCostInput!G82+RevenueCostInput!G99)/'Farm Financial Analyzer'!C9,\"\")","v":""},"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Labour Expense Ratio",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,22,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,22,FALSE)","v":{"$error":"#N/A"}}]
["%","Machinery Operating Expense ratio",null,{"$f":"IFERROR((RevenueCostInput!G78+RevenueCostInput!G86+RevenueCostInput!G91+RevenueCostInput!G87+RevenueCostInput!G80)/'Farm Financial Analyzer'!C9,\"\")","v":""},"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Machinery Operating Expense ratio",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,23,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,23,FALSE)","v":{"$error":"#N/A"}}]
["Livestock"]
["%","Feed expense ratio",null,{"$f":"IFERROR((SUM(RevenueCostInput!G54:G62)+RevenueCostInput!G73+RevenueCostInput!G74+RevenueCostInput!G75+RevenueCostInput!G77+RevenueCostInput!G78+RevenueCostInput!G86+RevenueCostInput!G87+RevenueCostInput!G91+RevenueCostInput!G72+RevenueCostInput!G83-RevenueCostInput!G117)/'Farm Financial Analyzer'!C9,\"\")","v":""},"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Feed expense ratio",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,25,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,25,FALSE)","v":{"$error":"#N/A"}}]
["%","Livestock purchases ratio",null,{"$f":"IFERROR(SUM(RevenueCostInput!G64:G71)/'Farm Financial Analyzer'!C9,\"\")","v":""},"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Livestock purchases ratio",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,26,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,26,FALSE)","v":{"$error":"#N/A"}}]
["%","Health expense ratio",null,{"$f":"IFERROR(RevenueCostInput!G76/'Farm Financial Analyzer'!C9,\"\")","v":""},"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Health expense ratio",{"$f":"HLOOKUP($AB$5,BenchmarksLookup!$C$6:$O$32,27,FALSE)","v":{"$error":"#N/A"}},{"$f":"HLOOKUP($AB$5,topbench,27,FALSE)","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
["End of worksheet"]

{"sheet":"Farm Financial Planner","index":3,"n_rows":34,"n_cols":28,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["This is a farm business decision calculator that has 5 worksheets. There are fields that can be completed by the user. It is up to 10 columns wide and 125 rows."]
["Farm Financial Planner"]
[]
[{"$f":"RevenueCostInput!B3","v":"Business name"},null,{"$f":"RevenueCostInput!D2","v":0},null,null,null,null,"Farm type comparison:"]
[null,null,"Your Farm","Your Farm","Sales unit",null,null,{"$f":"'Farm Financial Analyzer'!E6","v":"No benchmark"}]
[null,null,null,null,"Quantity marketed",null,{"$f":"F5","v":0},"All","Top"]
[null,null,{"$f":"IF(RevenueCostInput!G5=0,\"\",RevenueCostInput!G5)","v":""},null,"Price",null,{"$f":"\"per \"&F5","v":"per "}]
[null,"Financial Measures","Total $","$ of Revenue","Total $",{"$f":"\"$ \"&G7","v":"$ per "},null,{"$f":"\"$ \"&G7","v":"$ per "},{"$f":"\"$ \"&G7","v":"$ per "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"all","top"]
["$","Revenue from farming operations",{"$f":"SUM(RevenueCostInput!G6:G30,RevenueCostInput!G114,RevenueCostInput!G115)","v":0},{"$f":"IFERROR(C9/$C$9,\"\")","v":""},{"$f":"F6*F7","v":0},{"$f":"IFERROR(E9/$F$6,\"\")","v":""},null,{"$f":"IFERROR(AA9/$F$6,\"\")","v":""},{"$f":"IFERROR(AB9/$F$6,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"E9","v":0},{"$f":"AA9","v":0}]
["$","Cost of goods sold",{"$f":"SUM(RevenueCostInput!G54:G71,RevenueCostInput!G73,RevenueCostInput!G74,RevenueCostInput!G75,RevenueCostInput!G76,RevenueCostInput!G77,RevenueCostInput!G84,RevenueCostInput!G85,RevenueCostInput!G116)-RevenueCostInput!G117","v":0},{"$f":"IFERROR(C10/$C$9,\"\")","v":""},{"$f":"IFERROR($E$9*D10,\"\")","v":""},{"$f":"IFERROR(E10/$F$6,\"\")","v":""},null,{"$f":"IFERROR(AA10/$F$6,\"\")","v":""},{"$f":"IFERROR(AB10/$F$6,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E10,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F10,\"\")","v":""}]
["$","Gross Margin",{"$f":"C9-C10","v":0},"",{"$f":"IFERROR($E$9*D11,\"\")","v":""},"",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E11,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F11,\"\")","v":""}]
["$","Direct Operating Expenses",{"$f":"SUM(RevenueCostInput!G78,RevenueCostInput!G82,RevenueCostInput!G99,RevenueCostInput!G82,RevenueCostInput!G72,RevenueCostInput!G86,RevenueCostInput!G91,RevenueCostInput!G101,RevenueCostInput!G89,RevenueCostInput!G102,RevenueCostInput!G80,RevenueCostInput!G100,RevenueCostInput!G79,RevenueCostInput!G81,RevenueCostInput!G107)","v":0},"","","",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E12,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F12,\"\")","v":""}]
["$","Contribution Margin",{"$f":"C11-C12","v":0},"","","",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E13,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F13,\"\")","v":""}]
["$","Operating Overhead Expenses",{"$f":"SUM(RevenueCostInput!G92,RevenueCostInput!G88,RevenueCostInput!G94,RevenueCostInput!G95,RevenueCostInput!G96,RevenueCostInput!G103,RevenueCostInput!G104,RevenueCostInput!G110)","v":0},"","","",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E14,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F14,\"\")","v":""}]
["$","EBITDAR ",{"$f":"C13-C14","v":0},"","","",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E15,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F15,\"\")","v":""}]
["$","Annual cost of capital (ACoC)",{"$f":"SUM(RevenueCostInput!G109,RevenueCostInput!G105,RevenueCostInput!G87,RevenueCostInput!G108,RevenueCostInput!G90,RevenueCostInput!G97,RevenueCostInput!G98)","v":0},"","","",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E16,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F16,\"\")","v":""}]
["$","EBIT (Operating Profit)",{"$f":"C15-C16","v":0},"","","",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E17,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F17,\"\")","v":""}]
["$","Interest Expenses",{"$f":"RevenueCostInput!G93","v":0},"","","",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E18,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F18,\"\")","v":""}]
["$","EBT (Net Farm Income)",{"$f":"C17-C18","v":0},"","","",null,"","",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E19,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F19,\"\")","v":""}]
[null,"Financial Ratios ",null,"%","Total $",{"$f":"F8","v":"$ per "},null,{"$f":"H8","v":"$ per "},{"$f":"I8","v":"$ per "}]
["%","Interest Expense Ratio",null,{"$f":"'Farm Financial Analyzer'!D23","v":""},{"$f":"E18","v":""},{"$f":"IFERROR(D21*$F$9,\"\")","v":""},null,{"$f":"IFERROR($H$9*'Farm Financial Analyzer'!E23,\"\")","v":""},{"$f":"IFERROR($I$9*'Farm Financial Analyzer'!F23,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E23,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F23,\"\")","v":""}]
["%","Operating Expense Ratio",null,{"$f":"'Farm Financial Analyzer'!D24","v":""},{"$f":"IFERROR(D22*E9,\"\")","v":""},{"$f":"IFERROR(D22*$F$9,\"\")","v":""},null,{"$f":"IFERROR($H$9*'Farm Financial Analyzer'!E24,\"\")","v":""},{"$f":"IFERROR($I$9*'Farm Financial Analyzer'!F24,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E24,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F24,\"\")","v":""}]
["%","Energy Expense Ratio",null,{"$f":"'Farm Financial Analyzer'!D25","v":""},{"$f":"IFERROR(D23*E9,\"\")","v":""},"",null,{"$f":"IFERROR($H$9*'Farm Financial Analyzer'!E25,\"\")","v":""},{"$f":"IFERROR($I$9*'Farm Financial Analyzer'!F25,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E25,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F25,\"\")","v":""}]
["%","Labour Expense Ratio",null,{"$f":"'Farm Financial Analyzer'!D26","v":""},{"$f":"IFERROR(D24*E9,\"\")","v":""},"",null,{"$f":"IFERROR($H$9*'Farm Financial Analyzer'!E26,\"\")","v":""},{"$f":"IFERROR($I$9*'Farm Financial Analyzer'!F26,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E26,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F26,\"\")","v":""}]
["%","Machinery Operating Expense ratio",null,{"$f":"'Farm Financial Analyzer'!D27","v":""},{"$f":"IFERROR(D25*E9,\"\")","v":""},"",null,{"$f":"IFERROR($H$9*'Farm Financial Analyzer'!E27,\"\")","v":""},{"$f":"IFERROR($I$9*'Farm Financial Analyzer'!F27,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E27,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F27,\"\")","v":""}]
["Livestock"]
["%","Feed expense ratio",null,{"$f":"'Farm Financial Analyzer'!D29","v":""},{"$f":"IFERROR(D27*E9,\"\")","v":""},"",null,{"$f":"IFERROR($H$9*'Farm Financial Analyzer'!E29,\"\")","v":""},{"$f":"IFERROR($I$9*'Farm Financial Analyzer'!F29,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E29,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F29,\"\")","v":""}]
["%","Livestock purchases ratio",null,{"$f":"'Farm Financial Analyzer'!D30","v":""},{"$f":"IFERROR(D28*E9,\"\")","v":""},"",null,{"$f":"IFERROR($H$9*'Farm Financial Analyzer'!E30,\"\")","v":""},{"$f":"IFERROR($I$9*'Farm Financial Analyzer'!F30,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E30,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F30,\"\")","v":""}]
["%","Health expense ratio",null,{"$f":"'Farm Financial Analyzer'!D31","v":""},{"$f":"IFERROR(D29*E9,\"\")","v":""},"",null,{"$f":"IFERROR($H$9*'Farm Financial Analyzer'!E31,\"\")","v":""},{"$f":"IFERROR($I$9*'Farm Financial Analyzer'!F31,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR($AA$9*'Farm Financial Analyzer'!E31,\"\")","v":""},{"$f":"IFERROR($AB$9*'Farm Financial Analyzer'!F31,\"\")","v":""}]
[]
[]
[]
[]
["End of worksheet"]

{"sheet":"Definitions","index":4,"n_rows":126,"n_cols":5,"rows_kept":126,"cut":false,"hidden":false,"merged":[]}
["This is a farm business decision calculator that has 5 worksheets. There are fields that can be completed by the user. It is up to 10 columns wide and 125 rows."]
["Ontario Farm Financial Analysis Summary"]
["Standardized Financial Reporting and Benchmarks*"]
["The Ontario Farm Financial Summary results and benchmarks use a standardized financial reporting format. "]
["Expenses are grouped into 5 main categories for the analysis to enable comparison within and across farm types. "]
["The definitions of the expense categories, financial measures and ratios are presented below."]
["Revenue and Expense Categories"]
[null,null,"Calculation includes:",null,"Adjustments"]
["Revenue from farming operations","+","Commodity sales","+","Change in inventory"]
[null,"+","Crop insurance payments","+","Change in accounts receivable "]
["Cost of goods sold","+","Commodity purchases (crops, seed, feed, livestock)","+","Change in accounts payable"]
[null,"+","Fertilizers and soil supplements","-","Change in purchased inputs"]
[null,"+","Pesticides and chemical treatments"]
[null,"+","Insurance premiums (crop or production)"]
[null,"+","Private insurance premiums for allowable commodities"]
[null,"+","Veterinary fees, medicine, A.l. fees"]
[null,"+","Minerals and salts"]
[null,"+","Commissions and levies"]
["Direct Operating Expenses","+","Machinery (gasoline, diesel fuel, oil)"]
[null,"+","Arm's length salaries"]
[null,"+","Non-arm's length salaries"]
[null,"+","Storage/drying"]
[null,"+","Containers and twine"]
[null,"+","Machinery (repairs, licenses, insurance)"]
[null,"+","Agricultural Contract work"]
[null,"+","Small tools"]
[null,"+","Building and fence repairs"]
[null,"+","Soil testing"]
[null,"+","Freight and shipping"]
[null,"+","Motor vehicles expenses"]
[null,"+","Electricity"]
[null,"+","Heating fuel"]
[null,"+","Purchases of commodities resold"]
["Operating Overhead","+","Other insurance premiums"]
["Expenses","+","Advertising and promotion costs"]
[null,"+","Memberships/subscriptions"]
[null,"+","Office expenses"]
[null,"+","Legal and accounting fees"]
[null,"+","Licenses/permits"]
[null,"+","Telephone"]
[null,"+","Other (specify)"]
["Annual cost of capital (ACoC)","+","Allowance on allowable capital property"]
[null,"+","Quota rental (tobacco, dairy)"]
[null,"+","Capital Cost Allowance"]
[null,"+","Machinery lease, rental"]
[null,"+","Motor vehicle interest and leasing costs"]
[null,"+","Land clearing and draining"]
[null,"+","Property taxes"]
[null,"+","Rent(land, buildings, pastures)"]
["Interest Expenses",null,"Interest (real estate, mortgage, other)"]
[]
["Financial Measures"]
["Gross Margin","=","Revenue from farming operations"]
[null,"-","Cost of Goods Sold"]
["Contribution Margin","=","Revenue from farming operations"]
[null,"-","Cost of Goods Sold"]
[null,"-","Direct Operating Expenses"]
["EBITDAR - \nEarnings before interest, taxes, depreciation, amortization, rent","=","Revenue from farming operations"]
[null,"-","Cost of Goods Sold"]
[null,"-","Direct Operating Expenses"]
[null,"-","Operating Overhead Expenses"]
["EBIT - \nEarnings before interest and taxes","=","Revenue from farming operations"]
[null,"-","Cost of Goods Sold"]
["(Operating Profit)","-","Direct Operating Expenses"]
[null,"-","Operating Overhead Expenses"]
[null,"- ","Annual Cost of Capital"]
["EBT - \nEarnings before taxes from operations","=","Revenue from farming operations"]
[null,"-","Cost of Goods Sold"]
["(Net Farm Income)","-","Direct Operating Expenses"]
[null,"-","Operating Overhead Expenses"]
[null,"- ","Annual Cost of Capital"]
[null,"-","Interest Expenses"]
[]
["Financial Ratios"]
["Interest Coverage",null,"EBIT (Earnings before interest and taxes)"]
[null,"÷","Interest Expense"]
["Interest Expense Ratio",null,"Interest Expense"]
[null,"÷","Revenue from farming operations"]
["Operating Expense Ratio",null,"Total Expenses"]
[null,"-","Allowance on allowable capital property"]
[null,"-","Capital Cost Allowance"]
[null,"÷","Revenue from farming operations"]
["Labour Expense Ratio","+","Arm's length salaries"]
[null,"+","Non-arm's length salaries"]
[null,"÷","Revenue from farming operations"]
["Energy Expense Ratio","+","Electricity"]
[null,"+","Heating fuel"]
[null,"÷","Revenue from farming operations"]
["Machinery Operating Expense Ratio",null,"Machinery Related Expenses "]
[null,"+","Machinery (gasoline, diesel fuel, oil)"]
[null,"+","Machinery (repairs, licenses, insurance)"]
[null,"+","Agricultural Contract work"]
[null,"+","Machinery lease, rental"]
[null,"+","Freight and shipping"]
[null,"÷","Revenue from farming operations"]
["Crop Operations"]
["Crop Inputs Expense Ratio",null,"Cost of Goods Sold"]
[null,"÷","Revenue from farming operations"]
["Rent:Property Tax Ratio",null,"Rent(land, buildings, pastures)"]
[null,"÷","Property taxes"]
["Livestock Operations"]
["Feed Expense Ratio",null,"Homegrown and Purchased Feed Expenses**"]
[null,"+","Crop Commodity purchases (feed, feed grains, seed)"]
[null,"+","Fertilizers and soil supplements"]
[null,"+","Pesticides and chemical treatments"]
[null,"+","Insurance premiums (crop or production)"]
[null,"+","Machinery (gasoline, diesel fuel, oil)"]
[null,"+","Machinery (repairs, licenses, insurance)"]
[null,"+","Machinery lease, rental"]
[null,"+","Containers and twine"]
[null,"+","Storage/drying"]
[null,"+","Agricultural Contract work"]
[null,"-","Change in Purchased Inputs"]
[null,"÷","Revenue from farming operations"]
[null,"** does not include costs of capital, crop labour and interest attributable to feed"]
["Livestock Purchases Ratio","+","Livestock Commodity purchases"]
[null,"÷","Revenue from farming operations"]
["Health Expense Ratio",null,"Veterinary fees, medicine, A.l. fees"]
[null,"÷","Revenue from farming operations"]
[]
["*For more information on the Standardized Financial Statements and Benchmarks:"]
["Agri-Food Management Excellence"]
["www.agrifoodtraining.com/white-papers-think-pieces "]
[]
[]
["End of worksheet"]

{"sheet":"CommodityList","index":5,"n_rows":327,"n_cols":6,"rows_kept":327,"cut":false,"hidden":true,"merged":[]}
[null,"Commodity list",null,null,"Program payments list"]
[null,"Barley",3,null,"AgriRecovery drought assistance payments (allowable)",774]
[null,"Beans (dry edible)",4,null,"Canadian Food Inspection Agency (CFIA) payment for allowable commodities",663]
[null,"Borage",6,null,"Canadian Food Inspection Agency (CFIA) payment for other amounts",665]
[null,"Buckwheat",7,null,"Canadian Food Inspection Agency (CFIA) payment for supply managed commodities",664]
[{"$f":"IF(RevenueCostInput!B6<>0,VLOOKUP(RevenueCostInput!B6,$B$2:$C$331,2,FALSE),\"\")","v":""},"Camelina",282,null,"COVID-19 – AgriRecovery – Livestock set aside programs",699]
[{"$f":"IF(RevenueCostInput!B7<>0,VLOOKUP(RevenueCostInput!B7,$B$2:$C$331,2,FALSE),\"\")","v":""},"Canadian Wheat Board payments",2,null,"COVID-19 – Other assistance payments (allowable income)",687]
[{"$f":"IF(RevenueCostInput!B8<>0,VLOOKUP(RevenueCostInput!B8,$B$2:$C$331,2,FALSE),\"\")","v":""},"Canary seed",8,null,"COVID-19 – Temporary foreign worker subsidy payments",686]
[{"$f":"IF(RevenueCostInput!B9<>0,VLOOKUP(RevenueCostInput!B9,$B$2:$C$331,2,FALSE),\"\")","v":""},"Canola",10,null,"COVID-19 – Wage subsidy payments for arm’s length salaries",684]
[{"$f":"IF(RevenueCostInput!B10<>0,VLOOKUP(RevenueCostInput!B10,$B$2:$C$331,2,FALSE),\"\")","v":""},"Chick peas/Garbanzo beans",23,null,"Crop cover protection program",473]
[{"$f":"IF(RevenueCostInput!B11<>0,VLOOKUP(RevenueCostInput!B11,$B$2:$C$331,2,FALSE),\"\")","v":""},"Corn",11,null,"Cull breeding swine program (all provinces)",582]
[{"$f":"IF(RevenueCostInput!B12<>0,VLOOKUP(RevenueCostInput!B12,$B$2:$C$331,2,FALSE),\"\")","v":""},"Faba beans",12,null,"Dairy Direct Payment Program (DDPP)",683]
[{"$f":"IF(RevenueCostInput!B13<>0,VLOOKUP(RevenueCostInput!B13,$B$2:$C$331,2,FALSE),\"\")","v":""},"Field peas",13,null,"Livestock feed insurance program",412]
[{"$f":"IF(RevenueCostInput!B14<>0,VLOOKUP(RevenueCostInput!B14,$B$2:$C$331,2,FALSE),\"\")","v":""},"Flaxseed",14,null,"Livestock price insurance",667]
[{"$f":"IF(RevenueCostInput!B15<>0,VLOOKUP(RevenueCostInput!B15,$B$2:$C$331,2,FALSE),\"\")","v":""},"Forage (including pellets, silage)",264,null,"Other AgriRecovery program (allowable income)*",627]
[{"$f":"IF(RevenueCostInput!B16<>0,VLOOKUP(RevenueCostInput!B16,$B$2:$C$331,2,FALSE),\"\")","v":""},"Forage seed",15,null,"Post tropical storm Dorian response program",772]
[{"$f":"IF(RevenueCostInput!B17<>0,VLOOKUP(RevenueCostInput!B17,$B$2:$C$331,2,FALSE),\"\")","v":""},"Grain (pellets, screenings, silage)",39,null,"Private hail insurance",407]
[{"$f":"IF(RevenueCostInput!B18<>0,VLOOKUP(RevenueCostInput!B18,$B$2:$C$331,2,FALSE),\"\")","v":""},"Hemp",30,null,"Private insurance proceeds for allowable commodities (production/price/margin insurance)",661]
[{"$f":"IF(RevenueCostInput!B19<>0,VLOOKUP(RevenueCostInput!B19,$B$2:$C$331,2,FALSE),\"\")","v":""},"Kenaf",317,null,"Private insurance proceeds for the replacement of allowable commodities",681]
[{"$f":"IF(RevenueCostInput!B20<>0,VLOOKUP(RevenueCostInput!B20,$B$2:$C$331,2,FALSE),\"\")","v":""},"Khorasan wheat/Kamut",36,null,"Private insurance proceeds for the replacement of allowable expense items",406]
[{"$f":"IF(RevenueCostInput!B21<>0,VLOOKUP(RevenueCostInput!B21,$B$2:$C$331,2,FALSE),\"\")","v":""},"Lathyrus",40,null,"Waterfowl/Wildlife damage compensation – Grains, oilseeds, and special crops",418]
[{"$f":"IF(RevenueCostInput!B22<>0,VLOOKUP(RevenueCostInput!B22,$B$2:$C$331,2,FALSE),\"\")","v":""},"Lentils",41,null,"Waterfowl/Wildlife damage compensation – Horticulture",419]
[{"$f":"IF(RevenueCostInput!B23<>0,VLOOKUP(RevenueCostInput!B23,$B$2:$C$331,2,FALSE),\"\")","v":""},"Lupins",42,null,"Waterfowl/Wildlife damage compensation – Other commodities",425]
[{"$f":"IF(RevenueCostInput!B24<>0,VLOOKUP(RevenueCostInput!B24,$B$2:$C$331,2,FALSE),\"\")","v":""},"Millet",43,null,"2016 Canada – Alberta bovine tuberculosis assistance initiative (allowable income)",674]
[{"$f":"IF(RevenueCostInput!B25<>0,VLOOKUP(RevenueCostInput!B25,$B$2:$C$331,2,FALSE),\"\")","v":""},"Mixed grain",24,null,"2021 Canada – Alberta hog recovery initiative",778]
[null,"Mustard seed",44,null,"2021 Canada – Alberta livestock feed assistance initiative (allowable)",776]
[null,"Niger seed/Niger thistle",283,null,"Canada-Manitoba livestock feed and transportation drought assistance",779]
[null,"Oats",45,null,"Canada-Manitoba livestock transportation drought assistance",780]
[null,"Oilseed radish",38,null,"Newfoundland and Labrador livestock insurance program",771]
[null,"Prepared feed and protein supplements (itemized)",46,null,"2016 Canada – Nova Scotia fire blight initiative",673]
[null,"Quinoa",47,null,"2018 Nova Scotia frost loss program",678]
[{"$f":"IF(RevenueCostInput!B32<>0,VLOOKUP(RevenueCostInput!B32,$E$2:$F$75,2,FALSE),\"\")","v":""},"Rice",48,null,"Ontario special beekeepers fund",552]
[{"$f":"IF(RevenueCostInput!B33<>0,VLOOKUP(RevenueCostInput!B33,$E$2:$F$75,2,FALSE),\"\")","v":""},"Rye",49,null,"2018 Canada-PEI fall harvest recovery initiative",680]
[{"$f":"IF(RevenueCostInput!B34<>0,VLOOKUP(RevenueCostInput!B34,$E$2:$F$75,2,FALSE),\"\")","v":""},"Safflower",50,null,"2020 PEI Potato Seed Recovery Program",770]
[{"$f":"IF(RevenueCostInput!B35<>0,VLOOKUP(RevenueCostInput!B35,$E$2:$F$75,2,FALSE),\"\")","v":""},"Soybeans",53,null,"2016 Canada-Saskatchewan bovine tuberculosis assistance initiative",675]
[{"$f":"IF(RevenueCostInput!B36<>0,VLOOKUP(RevenueCostInput!B36,$E$2:$F$75,2,FALSE),\"\")","v":""},"Spelt",37,null,"Saskatchewan cattle and hog support program",593]
[null,"Straw",267,null,"AgriRecovery drought assistance payments (non-allowable)",773]
[null,"Sugar beets (including molasses)",268,null,"Alternate land use services (ALUS)",557]
[null,"Sunflowers",54,null,"Apple industry growth and efficiency program",669]
[null,"Tobacco",269,null,"Canadian agricultural skills service (CASS)",561]
[null,"Triticale",55,null,"Canadian farm business advisory service (CFBAS)",562]
[null,"Vegetable seed (seed production only)",51,null,"Canadian Food Inspection Agency (CFIA) payments – Compensation for non-allowable commodities",587]
[null,"Wheat",56,null,"COVID-19 – Other assistance payments (non-allowable income)",688]
[null,"Flowers (edible)",180,null,"COVID-19 – Wage subsidy payments for non-arm’s length salaries",685]
[null,"Hops",383,null,"Dairy Farm Investment Program (DFIP)",682]
[null,"Mushrooms (including spawn)",131,null,"Dairy subsidies",435]
[null,"Nuts (all)",140,null,"Green plan, farm-based program – Permanent cover practices",466]
[null,"Weeds (edible)",211,null,"Hog farm transition program",607]
[null,"Blackberries",66,null,"Industry transition production assistance program",478]
[null,"Blueberries",67,null,"Market revenue insurance (MRI) – Non-edible horticulture crops",474]
[{"$f":"IF(RevenueCostInput!B54<>0,VLOOKUP(RevenueCostInput!B54,$B$2:$C$331,2,FALSE),\"\")","v":""},"Cranberries",68,null,"Market revenue insurance (MRI) – Qualifying edible horticulture crops",411]
[{"$f":"IF(RevenueCostInput!B55<>0,VLOOKUP(RevenueCostInput!B55,$B$2:$C$331,2,FALSE),\"\")","v":""},"Currants (black, red)",65,null,"Market revenue insurance (MRI) – Qualifying grains, oilseeds, and special crops",410]
[{"$f":"IF(RevenueCostInput!B56<>0,VLOOKUP(RevenueCostInput!B56,$B$2:$C$331,2,FALSE),\"\")","v":""},"Elderberries",74,null,"Other AgriRecovery program (non-allowable income)*",632]
[{"$f":"IF(RevenueCostInput!B57<>0,VLOOKUP(RevenueCostInput!B57,$B$2:$C$331,2,FALSE),\"\")","v":""},"Gooseberries",69,null,"Production insurance premium adjustment",499]
[{"$f":"IF(RevenueCostInput!B58<>0,VLOOKUP(RevenueCostInput!B58,$B$2:$C$331,2,FALSE),\"\")","v":""},"Haskap",75,null,"Special farm assistance",560]
[{"$f":"IF(RevenueCostInput!B59<>0,VLOOKUP(RevenueCostInput!B59,$B$2:$C$331,2,FALSE),\"\")","v":""},"Loganberries",70,null,"Tobacco transition program",606]
[{"$f":"IF(RevenueCostInput!B60<>0,VLOOKUP(RevenueCostInput!B60,$B$2:$C$331,2,FALSE),\"\")","v":""},"Raspberries",71,null,"Transitional financial assistance program (TFA)",427]
[{"$f":"IF(RevenueCostInput!B61<>0,VLOOKUP(RevenueCostInput!B61,$B$2:$C$331,2,FALSE),\"\")","v":""},"Saskatoon berries",72,null,"Young farmer rebate",559]
[{"$f":"IF(RevenueCostInput!B62<>0,VLOOKUP(RevenueCostInput!B62,$B$2:$C$331,2,FALSE),\"\")","v":""},"Sea buckthorn",76,null,"2016 Canada – Alberta bovine tuberculosis assistance initiative (non-allowable income)",676]
[null,"Strawberries",73,null,"2021 Canada – Alberta livestock feed assistance initiative (non-allowable)",775]
[{"$f":"IF(RevenueCostInput!B64<>0,VLOOKUP(RevenueCostInput!B64,$B$2:$C$331,2,FALSE),\"\")","v":""},"Apples",60,null,"Alberta spring price endorsement",495]
[{"$f":"IF(RevenueCostInput!B65<>0,VLOOKUP(RevenueCostInput!B65,$B$2:$C$331,2,FALSE),\"\")","v":""},"Apricots",91,null,"2014 Canada – British Columbia avian influenza assistance initiative",670]
[{"$f":"IF(RevenueCostInput!B66<>0,VLOOKUP(RevenueCostInput!B66,$B$2:$C$331,2,FALSE),\"\")","v":""},"Cantaloupe",168,null,"2017 Canada – British Columbia wildfire recovery initiative",677]
[{"$f":"IF(RevenueCostInput!B67<>0,VLOOKUP(RevenueCostInput!B67,$B$2:$C$331,2,FALSE),\"\")","v":""},"Cherries (sweet, sour)",92,null,"2018 Canada – British Columbia wildfire recovery initiative",679]
[{"$f":"IF(RevenueCostInput!B68<>0,VLOOKUP(RevenueCostInput!B68,$B$2:$C$331,2,FALSE),\"\")","v":""},"Fruit juice",81,null,"Manitoba farmland school tax rebate program",556]
[{"$f":"IF(RevenueCostInput!B69<>0,VLOOKUP(RevenueCostInput!B69,$B$2:$C$331,2,FALSE),\"\")","v":""},"Grapefruit",82,null,"2016 Canada – Nova Scotia maple sector initiative",672]
[{"$f":"IF(RevenueCostInput!B70<>0,VLOOKUP(RevenueCostInput!B70,$B$2:$C$331,2,FALSE),\"\")","v":""},"Grapes",83,null,"Canada – Ontario grain and oilseed payment",410]
[{"$f":"IF(RevenueCostInput!B71<>0,VLOOKUP(RevenueCostInput!B71,$B$2:$C$331,2,FALSE),\"\")","v":""},"Kiwi fruit",84,null,"Canada – Ontario grain stabilization payment",410]
[null,"Lemons",85,null,"Ontario cattle, hog and horticulture payment",581]
[null,"Melons",185,null,"Ontario cost recognition top-up",553]
[null,"Nectarines",93,null,"Ontario edible horticulture support/program payment",475]
[null,"Oranges",86,null,"Ontario grain and oilseed program payment",471]
[null,"Peaches",94,null,"Ontario inventory transition payment program",441]
[null,"Pears",95,null,"Ontario risk management program (including the self-directed risk management program)",565]
[null,"Plums",96,null,"Saskatchewan crop insurance premium adjustment",619]
[null,"Prunes",97]
[null,"Watermelon",87]
[null,"Wine",88]
[null,"Anise",101]
[null,"Basil",102]
[null,"Caraway seed",103]
[null,"Chervil",158]
[null,"Chives",104]
[null,"Cilantro",105]
[null,"Comfrey",106]
[null,"Coriander",107]
[null,"Cumin",144]
[null,"Dill",108]
[null,"Echinacea",142]
[null,"Fennel",110]
[null,"Fenugreek",111]
[null,"Fireweed",377]
[null,"Garlic",113]
[null,"Gingko biloba",380]
[null,"Ginseng",114]
[null,"Lavender",379]
[null,"Lemon balm",378]
[null,"Marjoram",115]
[null,"Mint",116]
[null,"Monarda",117]
[null,"Oregano",118]
[null,"Parsley",119]
[null,"Pepper",120]
[null,"Rosemary",121]
[null,"Sage",122]
[null,"Salsify",123]
[null,"St. John’s wort",381]
[null,"Summer savory",125]
[null,"Tarragon",126]
[null,"Thyme",127]
[null,"Watercress",128]
[null,"Artichokes",160]
[null,"Arugula/Rocket",195]
[null,"Asparagus",161]
[null,"Beans, fresh",25]
[null,"Beets",162]
[null,"Bok choi",163]
[null,"Broccoflower",164]
[null,"Broccoli",165]
[null,"Brussels sprouts",166]
[null,"Cabbage",167]
[null,"Carrots",169]
[null,"Cauliflower",170]
[null,"Celery",171]
[null,"Chinese vegetables",173]
[null,"Collards",174]
[null,"Cucumbers",175]
[null,"Eggplant",176]
[null,"Endive",177]
[null,"Fiddleheads",179]
[null,"Gherkins",221]
[null,"Green peas",223]
[null,"Horseradish",181]
[null,"Kale",214]
[null,"Kohlrabi",182]
[null,"Leeks",183]
[null,"Lettuce",184]
[null,"Mustard leaves",186]
[null,"Okra",227]
[null,"Onions",187]
[null,"Parsnip",190]
[null,"Peppers",191]
[null,"Potatoes and by-products",147]
[null,"Pumpkins",192]
[null,"Radish",193]
[null,"Rhubarb",194]
[null,"Rutabagas",197]
[null,"Shallots",198]
[null,"Spinach",201]
[null,"Squash",202]
[null,"Stevia",230]
[null,"Sweet corn",203]
[null,"Sweet peas",204]
[null,"Sweet potatoes/Yams",205]
[null,"Swiss chard",206]
[null,"Tomatoes",207]
[null,"Turnips",208]
[null,"Vegetable marrow",209]
[null,"Witloof chicory",212]
[null,"Zucchini",213]
[null,"Cherry tomatoes",233]
[null,"Cucumbers",234]
[null,"Lettuce",235]
[null,"Peppers",236]
[null,"Tomatoes",237]
[null,"Bedding plants",132]
[null,"Flowers and ornamental foliage",133]
[null,"Fruits and vegetables (non-edible)",134]
[null,"Seeds and bulbs",135]
[null,"Shrubs",136]
[null,"Sod",137]
[null,"Trees (cultivated Christmas)",138]
[null,"Trees (fruit and ornamental)",139]
[null,"Custom feedlot operator income (itemized invoices) – Qualifying feed and protein supplements",243]
[null,"Custom feedlot operator income (non-itemized invoices) – Qualifying prepared feed",246]
[null,"Other custom feeding income (itemized)",576]
[null,"Other feed charges (itemized)",570]
[null,"Prepared feed and protein supplements (itemized)",46]
[null,"Prepared feed and purchases (non-itemized)",571]
[null,"Custom feeding expenses (non-itemized)",573]
[null,"Livestock owners custom feeding expense (itemized) – Qualifying feed and protein supplements",577]
[null,"Other custom feeding expenses (itemized)",572]
[null,"Prepared feed and protein supplements (itemized)",46]
[null,"Ranch fur operators feed purchases (non-itemized)",574]
[null,"Ranch fur operators other feed expenses (itemized)",310]
[null,"Chickens",366]
[null,"Chickens (non-supply managed)",590]
[null,"Chickens, eggs (non-supply managed)",589]
[null,"Chickens, eggs for consumption",343]
[null,"Chickens, eggs for hatching",344]
[null,"Ducks",332]
[null,"Emus",373]
[null,"Geese",333]
[null,"Ostriches",371]
[null,"Partridge",323]
[null,"Pheasants",338]
[null,"Pigeons",327]
[null,"Quail",324]
[null,"Rheas",372]
[null,"Silkies",326]
[null,"Taiwanese chickens",325]
[null,"Turkeys",334]
[null,"Turkeys (non-supply managed)",591]
[null,"Turkey eggs",342]
[null,"Deferred bison",151]
[null,"Deferred bovine cattle",150]
[null,"Deferred deer",154]
[null,"Deferred elk",155]
[null,"Deferred goat",152]
[null,"Deferred horse for PMU sales",156]
[null,"Deferred other breeding animals",157]
[null,"Deferred sheep",153]
[null,"Alpacas",370]
[null,"Bees, honey",374]
[null,"Bees, leaf cutter",312]
[null,"Bison",350]
[null,"Cattle, calves",719]
[null,"Cattle, cows and bulls",706]
[null,"Cattle, fat/slaughter",720]
[null,"Cattle, feeder",721]
[null,"Cattle, purebred breeding",722]
[null,"Chinchilla",240]
[null,"Deer",352]
[null,"Dogs (kennels and pet breeding excluded)",313]
[null,"Donkeys/Mules",367]
[null,"Elk",353]
[null,"Fox",241]
[null,"Goats",354]
[null,"Groundhogs/Hedgehogs",369]
[null,"Horses",316]
[null,"Llamas",355]
[null,"Mink",242]
[null,"Pot bellied pigs",239]
[null,"Rabbits",356]
[null,"Reindeer",244]
[null,"Sheep, ewes and rams",734]
[null,"Sheep, lambs",723]
[null,"Swine",341]
[null,"Wild boar",247]
[null,"Bee by-products",375]
[null,"Cannabis",382]
[null,"Elk velvet",764]
[null,"Fish meal",263]
[null,"Honey",129]
[null,"Manure",318]
[null,"Maple products",130]
[null,"Milk and cream (cattle)",319]
[null,"Milk and cream (non-supply managed)",592]
[null,"Pollination services fee",376]
[null,"Pregnant mare urine (PMU)",322]
[null,"Semen and embryos",712]
[null,"Wood",259]
[null,"Wool",328]
[null,"AgriRecovery drought assistance payments (allowable)",774]
[null,"Canadian Food Inspection Agency (CFIA) payment for allowable commodities",663]
[null,"Canadian Food Inspection Agency (CFIA) payment for other amounts",665]
[null,"Canadian Food Inspection Agency (CFIA) payment for supply managed commodities",664]
[null,"COVID-19 – AgriRecovery – Livestock set aside programs",699]
[null,"COVID-19 – Other assistance payments (allowable income)",687]
[null,"COVID-19 – Temporary foreign worker subsidy payments",686]
[null,"COVID-19 – Wage subsidy payments for arm’s length salaries",684]
[null,"Crop cover protection program",473]
[null,"Cull breeding swine program (all provinces)",582]
[null,"Dairy Direct Payment Program (DDPP)",683]
[null,"Livestock feed insurance program",412]
[null,"Livestock price insurance",667]
[null,"Other AgriRecovery program (allowable income)*",627]
[null,"Post tropical storm Dorian response program",772]
[null,"Private hail insurance",407]
[null,"Private insurance proceeds for allowable commodities (production/price/margin insurance)",661]
[null,"Private insurance proceeds for the replacement of allowable commodities",681]
[null,"Private insurance proceeds for the replacement of allowable expense items",406]
[null,"Waterfowl/Wildlife damage compensation – Grains, oilseeds, and special crops",418]
[null,"Waterfowl/Wildlife damage compensation – Horticulture",419]
[null,"Waterfowl/Wildlife damage compensation – Other commodities",425]
[null,"2016 Canada – Alberta bovine tuberculosis assistance initiative (allowable income)",674]
[null,"2021 Canada – Alberta hog recovery initiative",778]
[null,"2021 Canada – Alberta livestock feed assistance initiative (allowable)",776]
[null,"Canada-Manitoba livestock feed and transportation drought assistance",779]
[null,"Canada-Manitoba livestock transportation drought assistance",780]
[null,"Newfoundland and Labrador livestock insurance program",771]
[null,"2016 Canada – Nova Scotia fire blight initiative",673]
[null,"2018 Nova Scotia frost loss program",678]
[null,"Ontario special beekeepers fund",552]
[null,"2018 Canada-PEI fall harvest recovery initiative",680]
[null,"2020 PEI Potato Seed Recovery Program",770]
[null,"2016 Canada-Saskatchewan bovine tuberculosis assistance initiative",675]
[null,"Saskatchewan cattle and hog support program",593]
[null,"AgriRecovery drought assistance payments (non-allowable)",773]
[null,"Alternate land use services (ALUS)",557]
[null,"Apple industry growth and efficiency program",669]
[null,"Canadian agricultural skills service (CASS)",561]
[null,"Canadian farm business advisory service (CFBAS)",562]
[null,"Canadian Food Inspection Agency (CFIA) payments – Compensation for non-allowable commodities",587]
[null,"COVID-19 – Other assistance payments (non-allowable income)",688]
[null,"COVID-19 – Wage subsidy payments for non-arm’s length salaries",685]
[null,"Dairy Farm Investment Program (DFIP)",682]
[null,"Dairy subsidies",435]
[null,"Green plan, farm-based program – Permanent cover practices",466]
[null,"Hog farm transition program",607]
[null,"Industry transition production assistance program",478]
[null,"Market revenue insurance (MRI) – Non-edible horticulture crops",474]
[null,"Market revenue insurance (MRI) – Qualifying edible horticulture crops",411]
[null,"Market revenue insurance (MRI) – Qualifying grains, oilseeds, and special crops",410]
[null,"Other AgriRecovery program (non-allowable income)*",632]
[null,"Production insurance premium adjustment",499]
[null,"Special farm assistance",560]
[null,"Tobacco transition program",606]
[null,"Transitional financial assistance program (TFA)",427]
[null,"Young farmer rebate",559]
[null,"2016 Canada – Alberta bovine tuberculosis assistance initiative (non-allowable income)",676]
[null,"2021 Canada – Alberta livestock feed assistance initiative (non-allowable)",775]
[null,"Alberta spring price endorsement",495]
[null,"2014 Canada – British Columbia avian influenza assistance initiative",670]
[null,"2017 Canada – British Columbia wildfire recovery initiative",677]
[null,"2018 Canada – British Columbia wildfire recovery initiative",679]
[null,"Manitoba farmland school tax rebate program",556]
[null,"2016 Canada – Nova Scotia maple sector initiative",672]
[null,"Canada – Ontario grain and oilseed payment",410]
[null,"Canada – Ontario grain stabilization payment",410]
[null,"Ontario cattle, hog and horticulture payment",581]
[null,"Ontario cost recognition top-up",553]
[null,"Ontario edible horticulture support/program payment",475]
[null,"Ontario grain and oilseed program payment",471]
[null,"Ontario inventory transition payment program",441]
[null,"Ontario risk management program (including the self-directed risk management program)",565]
[null,"Saskatchewan crop insurance premium adjustment",619]

{"sheet":"Benchmarks","index":6,"n_rows":32,"n_cols":28,"rows_kept":32,"cut":false,"hidden":true,"merged":[]}
[null,null,"Ontario Farm Financial Analysis Summary"]
[null,null,"Benchmark Summary"]
["The Ontario Farm Financial Data Summary uses farm income and expense data to evaluate financial performance based on farm type."]
["The income and expense data used comes from selected Ontario farm businesses participating in business risk management programs."]
["Financial Measure and Ratio values are the median of the sample."]
[null,"Farm types","Beef cow calf",null,"Beef feedlot",null,"Sheep",null,"Swine Farrow to Finish",null,"Swine Finishing",null,"Dairy Goat",null,"Apple",null,"Greenhouse cucumber",null,"Greenhouse pepper",null,"Greenhouse tomato",null,"Greenhouse flower",null,"Field crops",null,"Grapes"]
[null,null,"All","Top","All","Top","All","Top","All","Top","All","Top","All","Top","All","Top","All","Top","All","Top","All","Top","All","Top","All","Top","All","Top"]
[]
[null,"Financial Measures","$ of Revenue from farming operations"]
["$","Revenue from farming operations",1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
["$","Cost of goods sold",0.41054322048141023,0.32465948738237743,0.83298910081486954,0.73284424872875598,0.43258170504638283,0.35108599739127305,0.56409673649316161,0.47313055502473278,0.74346721653903414,0.63169181781175232,0.32155577272924657,0.24919819000849575,0.17227672107472347,0.15248901630236761,0.24844070241137622,0.20370462113282453,0.16974899547608441,0.15478559971137659,0.15909187677357908,0.12503987823974511,0.22754784167492748,0.19616313444643377,0.33635339950437304,0.28402107111501318,0.16109616818347694,0.10523021329579904]
["$","Gross Margin",0.58945677951858977,0.67534051261762262,0.16701089918513046,0.26715575127124402,0.56741829495361717,0.648914002608727,0.43590326350683839,0.52686944497526722,0.25653278346096586,0.36830818218824768,0.67844422727075337,0.75080180999150425,0.82772327892527653,0.84751098369763245,0.75155929758862383,0.7962953788671755,0.83025100452391554,0.84521440028862338,0.84090812322642094,0.87496012176025495,0.77245215832507252,0.80383686555356626,0.66364660049562696,0.71597892888498682,0.83890383181652306,0.89476978670420093]
["$","Direct Operating Expenses",0.32210125026589898,0.23749535082250378,9.1204577224264283E-2,7.4343315293830578E-2,0.39870402865289478,0.29336747526406404,0.18571737671084679,0.15163500327283028,0.12868660910150839,9.335534734154928E-2,0.23011508750151069,0.16896188474476509,0.61822216844085076,0.42884875449111381,0.59117969833882456,0.53488639852625119,0.55124857983504083,0.45728925560343858,0.63775803990117197,0.54046172747923271,0.54850587051626409,0.46493025915866465,0.20257964874175249,0.13137529362551084,0.62320472899692603,0.39921290559738032]
["$","Contribution Margin",0.26735552925269079,0.43784516179511884,7.5806321960866174E-2,0.19281243597741343,0.16871426630072239,0.35554652734466297,0.25018588679599163,0.37523444170243692,0.12784617435945747,0.27495283484669841,0.44832913976924271,0.58183992524673922,0.20950111048442577,0.41866222920651863,0.16037959924979928,0.2614089803409243,0.27900242468887471,0.3879251446851848,0.20315008332524898,0.33449839428102224,0.22394628780880843,0.33890660639490161,0.46106695175387447,0.58460363525947601,0.21569910281959703,0.49555688110682061]
["$","Operating Overhead Expenses",8.1253536557469808E-2,5.7109255552026374E-2,2.0436060658621635E-2,1.445484977679993E-2,9.135963231089067E-2,7.6875202706848639E-2,2.6243693550492393E-2,2.2285286147858175E-2,1.6493838467455984E-2,1.4373798098382422E-2,5.0527533400508667E-2,2.9536912420195599E-2,5.5097733127391087E-2,4.1084430883700229E-2,3.5709180305880772E-2,3.0496343865178101E-2,3.5552877234478836E-2,2.7519039681480853E-2,3.6299106649081189E-2,3.1834305266038573E-2,6.454157724819376E-2,5.3783914291210454E-2,5.3621500005082215E-2,3.9790738911848735E-2,9.6133179773557648E-2,4.4774672569776304E-2]
["$","EBITDAR ",0.18610199269522099,0.38073590624309245,5.5370261302244539E-2,0.17835758620061351,7.7354633989831723E-2,0.2786713246378143,0.22394219324549924,0.35294915555457873,0.11135233589200148,0.26057903674831601,0.39780160636873407,0.55230301282654359,0.15440337735703469,0.3775777983228184,0.1246704189439185,0.2309126364757462,0.24344954745439587,0.36040610500370396,0.16685097667616777,0.30266408901498365,0.15940471056061467,0.28512269210369118,0.40744545174879226,0.54481289634762731,0.11956592304603939,0.45078220853704432]
["$","Annual cost of capital (ACoC)",0.26269336616552175,0.26269336616552175,4.1578803783341722E-2,3.4697328927155636E-2,0.15670929323120586,0.12764648230295453,0.11108240686080348,0.11108240686080348,7.7656612366017591E-2,7.7656612366017591E-2,0.14554363802495907,0.14427650659543123,0.10039539604594025,0.10039539604594025,0.10807809643944399,7.5599191995918066E-2,0.15725940842116906,0.14902296147240562,8.1992607035152806E-2,5.3367877648332063E-2,8.183746878765126E-2,6.8720373006011679E-2,0.23990831918478595,0.14860313423272989,0.16217200733225845,0.10081069611846855]
["$","EBIT (Operating Profit)",-7.6591373470300761E-2,0.1180425400775707,1.3791457518902817E-2,0.14366025727345788,-7.9354659241374137E-2,0.15102484233485977,0.11285978638469576,0.24186674869377525,3.3695723525983892E-2,0.18292242438229842,0.25225796834377501,0.40802650623111236,5.4007981311094438E-2,0.27718240227687818,1.659232250447451E-2,0.15531344447982814,8.6190139033226809E-2,0.21138314353129833,8.4858369641014966E-2,0.24929621136665159,7.7567241772963411E-2,0.21640231909767949,0.16753713256400632,0.39620976211489745,-4.2606084286219065E-2,0.34997151241857577]
["$","Interest Expenses",4.2604476924494122E-2,2.1228523719399699E-2,1.8162300910085305E-2,9.0858662865723073E-3,5.0428740730125973E-2,2.7528116515045688E-2,2.7864013555127024E-2,1.8283083419910067E-2,1.4464197764318386E-2,8.736283722955155E-3,6.1629379143306726E-2,5.6408708747554562E-2,1.2100182408156083E-2,6.703119128516022E-3,3.625824540452513E-2,2.3758892896818824E-2,5.2312909850680558E-2,4.5567900913246168E-2,2.7450247573345729E-2,2.0230064330727784E-2,1.5917754101962951E-2,1.1204571209678707E-2,3.0762584919700773E-2,8.7158724530604498E-3,2.2340888523525632E-2,9.5718203982121091E-3]
["$","EBT (Net Farm Income)",-0.11919585039479488,9.6814016358170996E-2,-4.3708433911824884E-3,0.13457439098688556,-0.12978339997150012,0.12349672581981408,8.4995772829568744E-2,0.2235836652738652,1.9231525761665508E-2,0.17418614065934326,0.19062858920046827,0.35161779748355781,4.1907798902938359E-2,0.27047928314836217,-1.966592290005062E-2,0.13155455158300933,3.3877229182546251E-2,0.16581524261805217,5.7408122067669237E-2,0.22906614703592382,6.1649487671000459E-2,0.20519774788800077,0.13677454764430555,0.38749388966183701,-6.4946972809744694E-2,0.34039969202036369]
[null,"Financial Ratios "]
["times interest earned","Interest Coverage",-1.2910205765970604,0.86034062586541193,-0.91003152704716195,5.5935289516693896,-1.9794459338695263,2.0857428998812337,3.2226279153098245,12.370750571296206,2.282111142256162,20.296087567923543,2.7418688613617932,6.3426971720488963,-0.66895472322685845,24.433538068342337,-0.15638938462468494,6.2696242735128234,1.7009454644469373,4.0893935210467838,0.93709386038234421,10.743755697043021,2.2479514415781487,13.763514389369767,1.7859399366217539,24.045518328547722,-1.3513493302743584,15.994127218072499]
[null,null,"% of Revenue from farming operations"]
["%","Interest Expense Ratio",4.2604476924494122E-2,2.1228523719399699E-2,1.8162300910085305E-2,9.0858662865723073E-3,5.0428740730125973E-2,2.7528116515045688E-2,2.7864013555127024E-2,1.8283083419910067E-2,1.4464197764318386E-2,8.736283722955155E-3,6.1629379143306726E-2,5.6408708747554562E-2,1.2100182408156083E-2,6.703119128516022E-3,3.625824540452513E-2,2.3758892896818824E-2,5.2312909850680558E-2,4.5567900913246168E-2,2.7450247573345729E-2,2.0230064330727784E-2,1.5917754101962951E-2,1.1204571209678707E-2,3.0762584919700773E-2,8.7158724530604498E-3,2.2340888523525632E-2,9.5718203982121091E-3]
["%","Operating Expense Ratio",1.0735553609098956,0.78453186378219064,1.0083147264228804,0.86047632586293266,1.0571074482696066,0.85444110118440597,0.86593904304962344,0.73887956629424401,0.94469385111413784,0.7978339911977439,0.72860960728782087,0.5686067431348385,0.96750784262741485,0.72474760460686438,0.93778697095058416,0.81055215299148442,0.83416245893305041,0.74463199376508671,0.90633812539047365,0.76435474274337678,0.92889499202127945,0.76781763201888087,0.79965914856169129,0.58149273230846987,1.0003911528336453,0.65313278280246423]
["%","Energy Expense Ratio",2.0498759848080344E-2,2.0498759848080344E-2,1.7313814116293993E-3,1.4578093701838634E-3,1.5625998516067999E-2,1.236633324740922E-2,2.446298767344425E-2,2.446298767344425E-2,1.0500918316935264E-2,1.0500918316935264E-2,1.908040852036199E-2,1.3650882928731203E-2,1.4121744215808141E-2,1.4121744215808141E-2,0.13135369103188022,0.11884319860812952,0.12775158303370296,0.11439228039554536,0.13529493784364366,0.10416973255088305,7.0063908592236754E-2,6.1041788429938425E-2,8.3862498263803723E-3,5.9292027955560418E-3,7.2310879374701412E-3,1.9647895857496495E-3]
["%","Labour Expense Ratio",0,0,0,1.4578093701838634E-3,1.1286273095306883E-2,3.176503068125653E-2,4.6804253738123962E-2,3.355184502266817E-2,1.0500918316935264E-2,1.097064655527976E-2,3.0901870430887581E-2,3.0901870430887581E-2,0.32049663793685462,0.21325021829364807,0.25143068038558652,0.23018318886918718,0.23370146029779953,0.11439228039554536,0.2843927470720673,0.24812650212245579,0.2823968413849966,0.223637948147652,1.7764844843198432E-3,0,0.28690812798955245,0.19017092556775855]
["%","Machinery Operating Expense ratio",0.17182541688856226,0.12217544161995941,6.7599137106949453E-2,5.7288333057459229E-2,0.19615244359895556,0.15699430657797098,8.1034976703295084E-2,6.9026844610634616E-2,7.1846040372435957E-2,4.9252554270269658E-2,0.11472165953916486,8.2851707596076934E-2,7.9833061578624798E-2,5.8000000000000003E-2,6.5846932123045224E-2,4.6099849890387588E-2,4.9433269857243868E-2,5.2552098949714285E-2,4.4716546578042526E-2,3.5240214872058903E-2,4.108465669898919E-2,3.4551065301884717E-2,0.16140476381550334,0.12378753588574158,0.17924832534059351,9.8999723607839013E-2]
[null,"Livestock"]
["%","Feed Expense Ratio",0.32273979556085747,0.21460280656107003,0.20356793174278437,0.15614529289402876,0.46009688809404903,0.34229266496350952,0.5480754979100374,0.44654635682392868,0.4509432751548374,0.33157240415561479,0.38613065624862797,0.21913132498980692]
["%","Livestock Purchases Ratio",7.6819246967921723E-2,5.0612844529747382E-2,0.6460611185687376,0.57720569978434055,1.3278537236338045E-3,6.0235722460562332E-3,1.2612812642617452E-2,5.164636755749465E-3,0.29214189617482667,0.27607043156606953,2.3713417031253859E-3,1.2291687619974409E-3]
["%","Health Expense Ratio",4.3455951522851942E-2,2.8422714711790115E-2,3.1507076462389148E-3,4.4876673282182181E-3,5.0416955938400116E-3,2.4571188245639308E-2,2.9702198156840949E-2,2.3426063088157867E-2,7.4348443188695917E-3,5.9536472133140794E-3,9.9607904069657013E-3,7.2221896764064824E-3]

{"sheet":"BenchmarksLookup","index":7,"n_rows":32,"n_cols":28,"rows_kept":32,"cut":false,"hidden":true,"merged":[]}
[null,null,"Ontario Farm Financial Analysis Summary"]
[null,null,"Benchmark Summary"]
["The Ontario Farm Financial Data Summary uses farm income and expense data to evaluate financial performance based on farm type."]
["The income and expense data used comes from selected Ontario farm businesses participating in business risk management programs."]
["Financial Measure and Ratio values are the median of the sample."]
[null,"Farm types","Beef cow calf","Beef feedlot","Sheep","Swine Farrow to Finish","Swine Finishing","Dairy Goat","Apple","Greenhouse cucumber","Greenhouse pepper","Greenhouse tomato","Greenhouse flower","Field crops","Grapes","Beef cow calf","Beef feedlot","Sheep","Swine Farrow to Finish","Swine Finishing","Dairy Goat","Apple","Greenhouse cucumber","Greenhouse pepper","Greenhouse tomato","Greenhouse flower","Field crops","Grapes"]
[null,null,"All","All","All","All","All","All","All","All","All","All","All","All","All","Top","Top","Top","Top","Top","Top","Top","Top","Top","Top","Top","Top","Top"]
[]
[null,"Financial Measures","$ of Revenue from farming operations"]
["$","Revenue from farming operations",1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
["$","Cost of goods sold",0.41054322048141023,0.83298910081486954,0.43258170504638283,0.56409673649316161,0.74346721653903414,0.32155577272924657,0.17227672107472347,0.24844070241137622,0.16974899547608441,0.15909187677357908,0.22754784167492748,0.33635339950437304,0.16109616818347694,0.32465948738237743,0.73284424872875598,0.35108599739127305,0.47313055502473278,0.63169181781175232,0.24919819000849575,0.15248901630236761,0.20370462113282453,0.15478559971137659,0.12503987823974511,0.19616313444643377,0.28402107111501318,0.10523021329579904]
["$","Gross Margin",0.58945677951858977,0.16701089918513046,0.56741829495361717,0.43590326350683839,0.25653278346096586,0.67844422727075337,0.82772327892527653,0.75155929758862383,0.83025100452391554,0.84090812322642094,0.77245215832507252,0.66364660049562696,0.83890383181652306,0.67534051261762262,0.26715575127124402,0.648914002608727,0.52686944497526722,0.36830818218824768,0.75080180999150425,0.84751098369763245,0.7962953788671755,0.84521440028862338,0.87496012176025495,0.80383686555356626,0.71597892888498682,0.89476978670420093]
["$","Direct Operating Expenses",0.32210125026589898,9.1204577224264283E-2,0.39870402865289478,0.18571737671084679,0.12868660910150839,0.23011508750151069,0.61822216844085076,0.59117969833882456,0.55124857983504083,0.63775803990117197,0.54850587051626409,0.20257964874175249,0.62320472899692603,0.23749535082250378,7.4343315293830578E-2,0.29336747526406404,0.15163500327283028,9.335534734154928E-2,0.16896188474476509,0.42884875449111381,0.53488639852625119,0.45728925560343858,0.54046172747923271,0.46493025915866465,0.13137529362551084,0.39921290559738032]
["$","Contribution Margin",0.26735552925269079,7.5806321960866174E-2,0.16871426630072239,0.25018588679599163,0.12784617435945747,0.44832913976924271,0.20950111048442577,0.16037959924979928,0.27900242468887471,0.20315008332524898,0.22394628780880843,0.46106695175387447,0.21569910281959703,0.43784516179511884,0.19281243597741343,0.35554652734466297,0.37523444170243692,0.27495283484669841,0.58183992524673922,0.41866222920651863,0.2614089803409243,0.3879251446851848,0.33449839428102224,0.33890660639490161,0.58460363525947601,0.49555688110682061]
["$","Operating Overhead Expenses",8.1253536557469808E-2,2.0436060658621635E-2,9.135963231089067E-2,2.6243693550492393E-2,1.6493838467455984E-2,5.0527533400508667E-2,5.5097733127391087E-2,3.5709180305880772E-2,3.5552877234478836E-2,3.6299106649081189E-2,6.454157724819376E-2,5.3621500005082215E-2,9.6133179773557648E-2,5.7109255552026374E-2,1.445484977679993E-2,7.6875202706848639E-2,2.2285286147858175E-2,1.4373798098382422E-2,2.9536912420195599E-2,4.1084430883700229E-2,3.0496343865178101E-2,2.7519039681480853E-2,3.1834305266038573E-2,5.3783914291210454E-2,3.9790738911848735E-2,4.4774672569776304E-2]
["$","EBITDAR ",0.18610199269522099,5.5370261302244539E-2,7.7354633989831723E-2,0.22394219324549924,0.11135233589200148,0.39780160636873407,0.15440337735703469,0.1246704189439185,0.24344954745439587,0.16685097667616777,0.15940471056061467,0.40744545174879226,0.11956592304603939,0.38073590624309245,0.17835758620061351,0.2786713246378143,0.35294915555457873,0.26057903674831601,0.55230301282654359,0.3775777983228184,0.2309126364757462,0.36040610500370396,0.30266408901498365,0.28512269210369118,0.54481289634762731,0.45078220853704432]
["$","Annual cost of capital (ACoC)",0.26269336616552175,4.1578803783341722E-2,0.15670929323120586,0.11108240686080348,7.7656612366017591E-2,0.14554363802495907,0.10039539604594025,0.10807809643944399,0.15725940842116906,8.1992607035152806E-2,8.183746878765126E-2,0.23990831918478595,0.16217200733225845,0.26269336616552175,3.4697328927155636E-2,0.12764648230295453,0.11108240686080348,7.7656612366017591E-2,0.14427650659543123,0.10039539604594025,7.5599191995918066E-2,0.14902296147240562,5.3367877648332063E-2,6.8720373006011679E-2,0.14860313423272989,0.10081069611846855]
["$","EBIT (Operating Profit)",-7.6591373470300761E-2,1.3791457518902817E-2,-7.9354659241374137E-2,0.11285978638469576,3.3695723525983892E-2,0.25225796834377501,5.4007981311094438E-2,1.659232250447451E-2,8.6190139033226809E-2,8.4858369641014966E-2,7.7567241772963411E-2,0.16753713256400632,-4.2606084286219065E-2,0.1180425400775707,0.14366025727345788,0.15102484233485977,0.24186674869377525,0.18292242438229842,0.40802650623111236,0.27718240227687818,0.15531344447982814,0.21138314353129833,0.24929621136665159,0.21640231909767949,0.39620976211489745,0.34997151241857577]
["$","Interest Expenses",4.2604476924494122E-2,1.8162300910085305E-2,5.0428740730125973E-2,2.7864013555127024E-2,1.4464197764318386E-2,6.1629379143306726E-2,1.2100182408156083E-2,3.625824540452513E-2,5.2312909850680558E-2,2.7450247573345729E-2,1.5917754101962951E-2,3.0762584919700773E-2,2.2340888523525632E-2,2.1228523719399699E-2,9.0858662865723073E-3,2.7528116515045688E-2,1.8283083419910067E-2,8.736283722955155E-3,5.6408708747554562E-2,6.703119128516022E-3,2.3758892896818824E-2,4.5567900913246168E-2,2.0230064330727784E-2,1.1204571209678707E-2,8.7158724530604498E-3,9.5718203982121091E-3]
["$","EBT (Net Farm Income)",-0.11919585039479488,-4.3708433911824884E-3,-0.12978339997150012,8.4995772829568744E-2,1.9231525761665508E-2,0.19062858920046827,4.1907798902938359E-2,-1.966592290005062E-2,3.3877229182546251E-2,5.7408122067669237E-2,6.1649487671000459E-2,0.13677454764430555,-6.4946972809744694E-2,9.6814016358170996E-2,0.13457439098688556,0.12349672581981408,0.2235836652738652,0.17418614065934326,0.35161779748355781,0.27047928314836217,0.13155455158300933,0.16581524261805217,0.22906614703592382,0.20519774788800077,0.38749388966183701,0.34039969202036369]
[null,"Financial Ratios "]
["times interest earned","Interest Coverage",-1.2910205765970604,-0.91003152704716195,-1.9794459338695263,3.2226279153098245,2.282111142256162,2.7418688613617932,-0.66895472322685845,-0.15638938462468494,1.7009454644469373,0.93709386038234421,2.2479514415781487,1.7859399366217539,-1.3513493302743584,0.86034062586541193,5.5935289516693896,2.0857428998812337,12.370750571296206,20.296087567923543,6.3426971720488963,24.433538068342337,6.2696242735128234,4.0893935210467838,10.743755697043021,13.763514389369767,24.045518328547722,15.994127218072499]
[null,null,"% of Revenue from farming operations"]
["%","Interest Expense Ratio",4.2604476924494122E-2,1.8162300910085305E-2,5.0428740730125973E-2,2.7864013555127024E-2,1.4464197764318386E-2,6.1629379143306726E-2,1.2100182408156083E-2,3.625824540452513E-2,5.2312909850680558E-2,2.7450247573345729E-2,1.5917754101962951E-2,3.0762584919700773E-2,2.2340888523525632E-2,2.1228523719399699E-2,9.0858662865723073E-3,2.7528116515045688E-2,1.8283083419910067E-2,8.736283722955155E-3,5.6408708747554562E-2,6.703119128516022E-3,2.3758892896818824E-2,4.5567900913246168E-2,2.0230064330727784E-2,1.1204571209678707E-2,8.7158724530604498E-3,9.5718203982121091E-3]
["%","Operating Expense Ratio",1.0735553609098956,1.0083147264228804,1.0571074482696066,0.86593904304962344,0.94469385111413784,0.72860960728782087,0.96750784262741485,0.93778697095058416,0.83416245893305041,0.90633812539047365,0.92889499202127945,0.79965914856169129,1.0003911528336453,0.78453186378219064,0.86047632586293266,0.85444110118440597,0.73887956629424401,0.7978339911977439,0.5686067431348385,0.72474760460686438,0.81055215299148442,0.74463199376508671,0.76435474274337678,0.76781763201888087,0.58149273230846987,0.65313278280246423]
["%","Energy Expense Ratio",2.0498759848080344E-2,1.7313814116293993E-3,1.5625998516067999E-2,2.446298767344425E-2,1.0500918316935264E-2,1.908040852036199E-2,1.4121744215808141E-2,0.13135369103188022,0.12775158303370296,0.13529493784364366,7.0063908592236754E-2,8.3862498263803723E-3,7.2310879374701412E-3,2.0498759848080344E-2,1.4578093701838634E-3,1.236633324740922E-2,2.446298767344425E-2,1.0500918316935264E-2,1.3650882928731203E-2,1.4121744215808141E-2,0.11884319860812952,0.11439228039554536,0.10416973255088305,6.1041788429938425E-2,5.9292027955560418E-3,1.9647895857496495E-3]
["%","Labour Expense Ratio",0,0,1.1286273095306883E-2,4.6804253738123962E-2,1.0500918316935264E-2,3.0901870430887581E-2,0.32049663793685462,0.25143068038558652,0.23370146029779953,0.2843927470720673,0.2823968413849966,1.7764844843198432E-3,0.28690812798955245,0,1.4578093701838634E-3,3.176503068125653E-2,3.355184502266817E-2,1.097064655527976E-2,3.0901870430887581E-2,0.21325021829364807,0.23018318886918718,0.11439228039554536,0.24812650212245579,0.223637948147652,0,0.19017092556775855]
["%","Machinery Operating Expense ratio",0.17182541688856226,6.7599137106949453E-2,0.19615244359895556,8.1034976703295084E-2,7.1846040372435957E-2,0.11472165953916486,7.9833061578624798E-2,6.5846932123045224E-2,4.9433269857243868E-2,4.4716546578042526E-2,4.108465669898919E-2,0.16140476381550334,0.17924832534059351,0.12217544161995941,5.7288333057459229E-2,0.15699430657797098,6.9026844610634616E-2,4.9252554270269658E-2,8.2851707596076934E-2,5.8000000000000003E-2,4.6099849890387588E-2,5.2552098949714285E-2,3.5240214872058903E-2,3.4551065301884717E-2,0.12378753588574158,9.8999723607839013E-2]
[null,"Livestock"]
["%","Feed Expense Ratio",0.32273979556085747,0.20356793174278437,0.46009688809404903,0.5480754979100374,0.4509432751548374,0.38613065624862797,null,null,null,null,null,null,null,0.21460280656107003,0.15614529289402876,0.34229266496350952,0.44654635682392868,0.33157240415561479,0.21913132498980692]
["%","Livestock Purchases Ratio",7.6819246967921723E-2,0.6460611185687376,1.3278537236338045E-3,1.2612812642617452E-2,0.29214189617482667,2.3713417031253859E-3,null,null,null,null,null,null,null,5.0612844529747382E-2,0.57720569978434055,6.0235722460562332E-3,5.164636755749465E-3,0.27607043156606953,1.2291687619974409E-3]
["%","Health Expense Ratio",4.3455951522851942E-2,3.1507076462389148E-3,5.0416955938400116E-3,2.9702198156840949E-2,7.4348443188695917E-3,9.9607904069657013E-3,null,null,null,null,null,null,null,2.8422714711790115E-2,4.4876673282182181E-3,2.4571188245639308E-2,2.3426063088157867E-2,5.9536472133140794E-3,7.2221896764064824E-3]