€5.71/kg cost to produce 1kg carcass on Tipperary calf-to-beef demo farm
The net cost to produce 1kg of beef on the Tipperary dairy calf-to-beef demonstration farm (Ballyvadin Beef Farm Ltd) was €5.71/kg carcass-weight in 2025.
The 134ha dairy calf-to-beef demonstration farm - which is set to have an open day on Wednesday, July 22, at 11:00a.m- recorded a net farm profit before tax of €170,119 in 2025, up from €30,770 in 2024, after labour costs were accounted for and without farm payments included.
Labour costs were €81,171 in 2025, with over 3,400 recorded hours worked on the farm, resulting in a return on labour of €251,290 or €74/hour worked.
Click here to view the research from Ballyvadin Beef Farm Ltd. presented at Teagasc's BEEF2026 open day.
The table below details the profit and loss accounts for Ballyvadin Beef Farm Ltd. for 2024 and 2025:
| Year | 2025 | 2024 | |||||
|---|---|---|---|---|---|---|---|
| € total | €/ head | €/kg carcass | € total | €/ head | €/kg carcass | ||
| Cattle sales | 735,051 | 2,207 | 7.43 | 394,099 | 1,476 | 5.43 | |
| Inventory change | 51,450 | 112,000 | |||||
| Total output | 802,169 | 523,531 | |||||
| Variable costs | |||||||
| Calf purchase | 88,880 | 267 | 0.90 | 37,230 | 139 | 0.51 | |
| Milk replacer | 36,554 | 110 | 0.37 | 30,000 | 112 | 0.41 | |
| Concentrate | 108,064 | 325 | 1.09 | 80,400 | 301 | 1.11 | |
| Fertiliser | 66,075 | 198 | 0.67 | 46,178 | 173 | 0.64 | |
| Fuel | 8,419 | 25 | 0.09 | 7,024 | 26 | 0.10 | |
| Contractors | 79,919 | 240 | 0.81 | 56,505 | 212 | 0.78 | |
| Veterinary | 27,536 | 83 | 0.28 | 21,510 | 81 | 0.30 | |
| ESB | 5,291 | 16 | 0.05 | 5,114 | 19 | 0.07 | |
| Haulage | 8,764 | 26 | 0.09 | 8,151 | 31 | 0.11 | |
| Miscellaneous | 16,913 | 51 | 0.17 | 42,009 | 157 | 0.58 | |
| Total variable costs | 446,415 | 1,341 | 4.51 | 334,121 | 1,251 | 4.60 | |
| Gross margin | 355,754 | 1,068 | 3.60 | 189,410 | 709 | 2.61 | |
| Gross margin/ha | 3,388 | 1,804 | |||||
| Fixed costs | |||||||
| Land rent | 5,688 | 17 | 0.06 | 0.00 | |||
| Accountancy | 9,433 | 28 | 0.10 | 12,011 | 45 | 0.17 | |
| Deprecation | 46,694 | 140 | 0.47 | 38,287 | 143 | 0.53 | |
| Labour/management | 81,171 | 244 | 0.82 | 78,016 | 292 | 1.07 | |
| Interest | 13,007 | 39 | 0.13 | 14,529 | 54 | 0.20 | |
| Machinery | 23,409 | 70 | 0.24 | 9,567 | 36 | 0.13 | |
| Insurance | 6,233 | 19 | 0.06 | 6,000 | 22 | 0.08 | |
| Total fixed costs | 185,635 | 557 | 1.88 | 158,410 | 593 | 2.18 | |
| Total cost | 632,050 | 1,898 | 6.39 | 492,531 | 1,845 | 6.78 | |
| Net margin before tax | 170,119 | 511 | 1.72 | 30,770 | 116 | 0.43 | |
| Net margin/ha | 1,620 | 293 | |||||
| Source: Teagasc | |||||||
The significant increase in profit in 2025 achieved by the farm was driven by higher beef price as well as increased animal performance, with rises in carcass weights recorded.
In 2025, the calf-to-beef farm finished 191 steers and 153 heifers born in spring 2024.
Steers were finished at an average carcass weight of 316kg at 21 months-of-age.
This is 10kg heavier and one month younger, on average, than the previous year.
Heifers were finished at an average carcass weight of 270kg at 20 months-of-age. This is 16kg heavier than the previous year at the same age.
In spring 2026, 444 calves were purchased from nine different source farms at an average age at purchase of 28 days.
The average arrival weight was 57kg and the average amount of milk powder fed/calf was 28kg.
The average weaning weight of the 2026-born calves was 94kg at an average age of 74 days. The mortality rate was 0.7%.
The average Commercial Beef Value (CBV) of the calves bought in 2026 was €180.
The Tipperary dairy calf-to-beef demonstration farm is a joint initiative between Dawn Meats, Shinagh Estates and Teagasc, and is located at Ballyvadin near Fethard, Co. Tipperary.
There over 700 cattle on the calf-to-beef demonstration farm and a representative sample of these cattle will be on display at the open day with plenty more points on the farms' technical performance to be discussed on the day.
