Of the 27 new programme participants, seven produced steer beef in 2016. There is a big range of land types, breeds and farmer circumstances, but a common attitude of enthusiasm. The collector card-style layout shown here will be a common feature of the new programme, and allow for a focus on the farm’s fixed costs, labour demand and cashflow situation. These three statistics will be presented in a traffic-light system. For fixed costs, less than €350/ha will be allocated a green light, €350-550/ha will be classified orange, with red lights for figures beyond this. Fixed costs are subtracted from gross margin to leave a net profit figure (excluding supports/subsidies).