Tipperary dairy calftobeef demonstration farm update (Ballyvadin Beef Farm Ltd.)

Padraig French1 and Chloe Millar,1

  1. [1] Teagasc, Moorepark Animal & Grassland Research and Innovation Centre, Fermoy, Co. Cork

Share this article

Summary

  • The core objectives of the Tipperary dairy calf-to-beef demonstration farm are to demonstrate (i) best practice technologies and management for profitable, sustainable and labour efficient dairy calftobeef production and, (ii) the benefit of dairy-beef integration through contract calf supply.
  • The farm is operated as an independent standalone company which produces an annual set of audited accounts.
  • The farm has full labour and capital costs and no Basic Income Support for Sustainability (BISS) payment or land costs included in the budget.
  • The capital required to set-up the dairy-beef enterprise was approximately €980k, of which €560k was for facilities and machinery, and the remainder for stock and working capital.
  • In 2025, the farm made a return on land of €1,620/hectare and a return on labour of €74/hour worked.

Introduction

Ballyvadin Beef Farm Ltd. was established in 2022 to function as an independent, standalone commercial entity providing Irish beef farmers with a realistic financial, operational and genetic baseline for integrated dairy-beef production. The enterprise acts as a blueprint for high-efficiency spring-born steer and heifer calf-to-beef finishing systems.

Farm footprint and expansion

  • Total land area: 134 hectares (ha) following a 25 ha lease expansion in October 2025.
  • Land use allocation: 113 ha pasture used for the dairybeef enterprise, 12 ha cereals (grain sold off farm, with straw retained) and 9 ha hedgerows, roadways and farmyard.
  • Labour/ management: 1.5 Full-Time Equivalents (FTE) - managed by Jack Spillane with 0.5 FTE supporting labour from Stephen Baskin.

Capital expenditure and initial funding

  • Total setup capital required: Approximately €980,000.
  • Equity breakdown: Funded equally by shareholders Dawn Meats (€350,000) and Shinagh Estates (€350,000).
  • Debt capital facilities: €130,000 dedicated stocking loan supplemented by a rolling €150,000 overdraft facility.

Profitability

The farm achieved a significant increase in profit in 2025 driven by higher beef price, increased animal performance with increases carcass weight (Table 1).

Year 2025 2024
 € total€/ head€/kg carcass€ total€/ head€/kg carcass
Cattle sales735,0512,2077.43394,0991,4765.43
Inventory change51,450112,000
Total output802,169523,531
Variable costs
Calf purchase88,8802670.9037,2301390.51
Milk replacer36,5541100.3730,0001120.41
Concentrate108,0643251.0980,4003011.11
Fertiliser66,0751980.6746,1781730.64
Fuel8,419250.097,024260.10
Contractors79,9192400.8156,5052120.78
Veterinary27,536830.2821,510810.30
ESB5,291160.055,114190.07
Haulage8,764260.098,151310.11
Miscellaneous16,913510.1742,0091570.58
Total variable costs446,4151,3414.51334,1211,2514.60
Gross margin355,7541,0683.60189,4107092.61
Gross margin/ha 3,3881,804
Fixed costs
Land rent5,688170.060.00
Accountancy9,433280.1012,011450.17
Deprecation46,6941400.4738,2871430.53
Labour/management81,1712440.8278,0162921.07
Interest13,007390.1314,529540.20
Machinery23,409700.249,567360.13
Insurance6,233190.066,000220.08
Total fixed costs185,6355571.88158,4105932.18
Total cost632,0501,8986.39492,5311,8456.78
Net margin before tax170,1195111.7230,7701160.43
Net margin/ha1,620293
Table 1. Profit & loss accounts for Ballyvadin Beef Farm Ltd. for 2024 and 2025
  • Net farm profit before tax: €170,119.
  • Return on labour: €251,290 over 3,400 recorded hours worked.
  • Hourly return: €74 per hour worked.
  • Production cost: Net cost to produce a kilogram of carcass was €5.71.

Spring 2026 calves  

In spring 2026, the farm purchased 444 calves from nine source farms (Table 2). Calves arrived on farm over a 6-week period with the first intake on 1 March and the last on 8 April. All calves were weighed on arrival and received two litres (L)/head of electrolytes followed by 1 L/head of milk replacer. The average arrival weight of calves to the farm was 57 kg. Calves were fed 3 L/head twice a day for the first 30 days. They were then transitioned over 7 days to once-a-day feeding (4 L/head). All milk replacer is mixed at a rate of 125 grams of powder per 0.875 L of water to make 1 L of milk replacer. Calves were weaned at a minimum of 80 kg provided they were eating at least 1.5 kg/head of concentrate daily.  

 2023202420252026
No. of calves 325335381444
No. of source farms 4779
Age at purchase (days)21232428
Arrival weight (kg)45474757
Milk powder fed (kg) 30313428
Weaning weight (kg)80869194
Weaning age (days) 72748374
Mortality (%)0.90.81.00.7
Commercial Beef Value (CBV) (€)132141178180
Table 2. Calf purchases and pre-weaning performance in the Tipperary dairy calf-to-beef demonstration farm

Following a post-weaning indoor period, calves are transitioned to a grass-only diet. Concentrates are reintroduced to weanlings (1 kg/head daily) from mid-September until housing. Following housing, weanlings are offered high digestibility (72% DMD) baled and pit silage plus 1.5 kg of concentrates/head daily over a relatively short indoor winter (~90 days). From turnout to pasture in early spring until the start of the finishing period all cattle rotationally graze high-digestibility grass. Concentrates are then introduced strategically, taking into account animal sex, fat cover, live weight and carcass weight potential. ‘Advanced’ early-maturing steers and late-maturing heifers (over 480 kg) are the first to receive concentrate supplementation in late summer. In contrast, early-maturing heifers are not supplemented until later to allow for additional ‘frame development’ and to avoid excessive fat deposition at light weights. Late-maturing, beef-sired and dairy × dairy steers with high carcass weight potential are maintained on a grass-only diet until housing in early November. Therefore, the ‘finishing diet’ consists of either high-quality grazed grass or pit silage (>72% DMD) plus ~4 kg (heifers) or ~5 kg (steers) per head daily of concentrate. On average, the 2025/2026 heifers received 300 kg of finishing concentrate, while steers received 437 kg.

Calf supply contract

All calves are bought on contract from spring-calving dairy farms who use sires which are within a pre-determined specification for beef merit. Calves are priced on weight, sex and commercial beef value (CBV), and all calves must be healthy, genotyped and be from suitable sires with a February or March birth date. Calves are collected weekly and transferred directly to Ballyvadin Beef Farm.

Farm labour/management 

Ballyvadin Beef Farm is managed and operated by Jack Spillane with assistance from Stephen Baskin who works half-time on the farm. Their primary focus is the management of the health and performance of over 700 dairy-beef cattle and grassland management to ensure high animal performance and high grass utilisation. The key performance indicators for the farm include grass utilised, animal performance from pasture and silage, animal health and mortality, age at finish of the cattle and the proportion of cattle reaching market specification.  

 

2024-born cattle performance   

In 2025, the farm finished 191 steers and 153 heifers born in spring 2024 (Table 3). Steers were finished at an average carcass weight of 316 kg at 21 months of age; this is 10 kg heavier and one month younger, on average, than the previous year. Heifers were finished at an average carcass weight of 270 kg at 20 months of age; this is 16 kg heavier than the previous year at the same age.  

  

Breed1  No. CBV (€) Mean date finished Finishing age (months) Carcass weight (kg) Carcass conformation 
score
Carcass
fat 
score
Sale price (€) 
Heifers 
AA 84 133 30 October 19.9 266 O=/O+ 3+/4- 2094 
AU 25 232 26 November 21.1 277 O+ 3+ 2122 
BB 253 07 January 22.6 317 R= 3= 2389 
HE 143 19 October 20.1 261 O+ 3+ 2046 
LM 17 228 28 November 21.2 275 O+/R- 3=/3+ 2109 
SA 20 164 20 November 21.0 277 O= 3+/4- 2118 
Steers 
AA 97 125 25 November 20.8 307 O=/O+ 3+ 2364 
AU 26 245 05 December 21.3 330 O+/R- 3= 2490 
BB 254 05 March 24.1 369 O+ 3- 2671 
HE 11 128 05 November 20.7 300 O=/O+ 3+ 2286 
HF 33 -5 24 January 23.5 316 P+ 3- 2189 
JE -72 26 January 23.4 263 P+ 3+ 1788 
LM 10 232 30 December 22.3 333 O+/R- 3= 2456 
SA 141 20 December 22.1 337 O+ 3= 2516 
Table 3. Impact of sire breed on commercial beef value (CBV), finishing age, carcass traits and sale price of heifers and steers in 2025/26

1AA = Aberdeen Angus; AU = Aubrac; BB = Belgian Blue; HE = Hereford; HF = Holstein-Friesian; JE = Jersey; LM = Limousin; SA = Salers

Tipperary Beef Farm management team

Padraig French, Chloe Millar, Nicky Byrne, Don Crowley and Alan Dillon, Teagasc

Mathew Murphy, Dawn Meats

Donal Murphy and John McNamara, Shinagh Estates

Share this article

Dairy Beef Systems

7 topics

Commercial Beef Value: making genetics work in the dairy-beef system

  • Commercial Beef Value (CBV) allows beef farmers to purchase superior calves/store cattle.

Click for more

Source: Teagasc

The principles of successful calf rearing

  • Calf rearing is typically the most costly and labour-intensive stage of grass-based dairy-beef production systems.

Click for more

Source: Teagasc

Understanding Summer Scour Syndrome

  • Summer scour syndrome (SSS) is a novel digestive disorder affecting recently-weaned dairy-bred calves, typically two to six weeks post-turnout to pasture.

Click for more

Source: Teagasc

Calf health from birth to the end of the first grazing season in dairy-beef systems

  • Good health is critical for calves to achieve their genetic potential for growth.

Click for more

Source: Teagasc

Tipperary dairy calftobeef demonstration farm update (Ballyvadin Beef Farm Ltd.)

  • The core objectives of the Tipperary dairy calf-to-beef demonstration farm are to demonstrate (i) best practice technologies and management for profitable, sustainable and labour efficient dairy calftobeef production and, (ii) the benefit of dairy-beef integration through contract calf supply.

Click for more

Source: Teagasc

An analysis of the 2025 Teagasc DairyBeef 500 Profit Monitor results

  • Average net margins on Teagasc DairyBeef500 programme farms doubled between 2024 and 2025, reaching €1,465/hectare (excluding direct payments).

Click for more

Source: Teagasc

Profitable pasture-based dairy-beef systems

  • Pasture-based dairy-beef systems have been shown to achieve profits in excess of €1,000 net margin/hectare at both research and commercial farm level.

Click for more

Source: Teagasc