With all of last year’s beef cattle long gone, I recently took a bit of time to work out the overall physical performance. This should not be confused with the benchmarking, which offers an insight into some of the physical elements, but mainly concentrates on the financial end of the equation.At this festive time of the year, I thought it inappropriate to depress myself with the exact detail of how little money the beef cattle made, so decided to opt for the more cheerful liveweight gains.