Every year when we analyse the results for the Promar Farm Business Accounts (FBA), the largest full costed sample of dairy farms in the UK, there is a group of farms who are consistently more profitable than the average. Table 1 summarises the performance of the top 25% and the average farmer in the sample. In the year to March 2005, the last year for which results are currently available, the top 25% made a profit after depreciation of 5.47ppl compared to 2.5ppl for the average farm. Which, at theaverage farm's scale of production, this is worth an additional ￡29,500 profit.
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