Post-Conference Workshop

Financial Analysis during Difficult Times

(Workshop open to conference attendees following conference)


All too often agricultural producers show a big loss on their tax returns to minimize their tax obligations, and then assume and assure the lender the operation is doing well. However, during difficult financial times, such as we are currently experiencing in agriculture, a true assessment of firm profitability is essential. It is common to see the difference between cash net farm income and accrual-adjusted net farm income to more than 60%. The session will provide producers, agribusiness managers and lenders a tool and information necessary to evaluate the profitability of an agricultural business. It will then demonstrate how to use that tool to evaluate the effectiveness of implementing dome of the more widely used operating and loan term adjustments for improving repayment capacity.


Dr. Freddie Barnard

Professor of Agricultural Economics and Mid-South School of Advanced Agricultural Lending Instructor