Financial health snapshot · FFSC categories
Liquidity
Current ratio
1.67x
● OPTIMUM
● ≥ 1.50 optimum
◐ 1.25 minimum
○ < 1.25 below standard
◐ 1.25 minimum
○ < 1.25 below standard
Working capital
17.3%
◐ AT MINIMUM
● ≥ 20% optimum
◐ 15% minimum
○ < 15% below standard
◐ 15% minimum
○ < 15% below standard
Repayment capacity
Debt service ratio
22.1%
◐ AT MINIMUM
● ≤ 20% optimum
◐ 25% minimum
○ > 25% below standard
lower is better
◐ 25% minimum
○ > 25% below standard
lower is better
Coverage ratio
1.31x
● OPTIMUM
● ≥ 1.25 optimum
◐ 1.15 minimum
○ < 1.15 below standard
◐ 1.15 minimum
○ < 1.15 below standard
About these ratios: The four numbers above are the financial-health measures your lender reviews at renewal. Thresholds reflect published Intermountain West agricultural lender underwriting criteria for cow-calf operations. Lender-specific cutoffs may vary — bring this snapshot to your meeting and confirm with your loan officer.
Balance sheet · FFSC format
Assets
| Item | Tax basis | Market |
|---|---|---|
| Current | ||
| Cash & deposits | $48,500 | $48,500 |
| Cattle — market animals | $112,000 | $112,000 |
| Feed & hay inventory | $28,000 | $28,000 |
| Prepaid & other current | $8,500 | $8,500 |
| Current assets | $197,000 | $197,000 |
| Intermediate | ||
| Breeding herd — raised | — | $720,000 |
| Machinery & equipment | $185,000 | $295,000 |
| Vehicles & trailers | $48,000 | $78,000 |
| Intermediate assets | $233,000 | $1,093,000 |
| Long-term | ||
| Owned land (2,200 ac) | $880,000 | $2,200,000 |
| Improvements & infrastructure | $94,000 | $165,000 |
| BLM permits (1,440 AUM)* | — | $115,000 |
| Water rights | — | $72,000 |
| Long-term assets | $974,000 | $2,552,000 |
| TOTAL ASSETS | $1,404,000 | $3,842,000 |
* Federal grazing permit — pledgeable as security for livestock-operation loans under 43 CFR § 4130.9, but does not convey title to federal land. Renewal, compliance, and per-lender collateral haircuts apply; confirm treatment with your lender before including in borrowing base.
Liabilities & Net Worth
| Item | Amount |
|---|---|
| Current | |
| Operating line — Zions Bank | $55,000 |
| Current portion term loans | $36,000 |
| Accounts payable | $27,000 |
| Current liabilities | $118,000 |
| Intermediate | |
| Equipment & cattle loans — remaining | $68,800 |
| Intermediate liabilities | $68,800 |
| Long-term | |
| Land note — Zions Bank | $44,000 |
| Long-term liabilities | $44,000 |
| Total liabilities | $230,800 |
| Net Worth | |
| Tax basis | $1,173,200 |
| Market value | $3,611,200 |
| TOTAL LIAB + NET WORTH | $3,842,000 |
Current vs. long-term debt: The principal due in the next 12 months sits in current liabilities; the rest sits in long-term. That separation is what makes the current ratio meaningful — and it's what your banker expects to see. RangehandIQ captures each loan's payment schedule at onboarding and derives the current portion from the next 12 months of scheduled P&I.
Raised breeding stock: Heifers you developed instead of purchased don't have a tax basis — there's no purchase price to depreciate. Lenders use base-value accounting for raised animals, a standard agricultural convention. The "—" in the tax-basis column signals base-value method, not missing data.
Income summary · 2025
Revenue
| Calf sales | $513,000 |
| Cull cow sales | $62,400 |
| Other income | $11,100 |
| Total revenue | $586,500 |
Cash Operating Expenses
| Feed | $193,440 |
| Labor | $142,080 |
| Vet & Medicine | $24,480 |
| Breeding | $19,200 |
| Overhead | $53,760 |
| Total cash operating | $432,960 |
| Net operating income | $153,540 |
| Less depreciation | $(42,720) |
| Less interest expense | $(24,480) |
| Net farm income | $86,340 |
Where benchmarks come from: Your cost-per-cow comparison uses regional cow-calf averages from KFMA, LMIC, and USDA ERS, banded by herd size to compare you against operations at your scale (not blended across 250-cow and 1,000-cow ranches). As subscriber data accumulates, benchmarks will tighten further to anonymized cohorts from your own county and surrounding three counties.
Export package & roadmap
Certification: I certify that the financial information in this packet is true, complete, and accurate to the best of my knowledge.
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