In Finland according to the forecast of Natural Resources Institute Finland (Luke) the profitability ratio of dairy farms will decrease from 0.61 to 0.52 during 2021. The result will be weakened in particular by higher prices of production inputs. The higher grain prices this autumn will be reflected in the result of livestock farms not only in the autumn but also during the following year. When the profitability ratio is 1.0 all production costs including costs of family factors (opportunity costs) have been covered and the entrepreneur’s profit is zero.