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Tipperary dairy calf to beef demonstration farm update (Ballyvadin Beef Farm Ltd.)

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 calf‑to‑beef 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.

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 dairy‑beef 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 increased carcass weight (Table 1).

Table 1. Profit & 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 0 0.00
Accountancy 9,433 28 0.10 12,011 45 0.17
Depreciation 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
  • 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 six-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.

Table 2. Calf purchases and pre-weaning performance in the Tipperary dairy calf-to-beef demonstration farm

2023 2024 2025 2026
No. of calves 325 335 381 444
No. of source farms 4 7 7 9
Age at purchase (days) 21 23 24 28
Arrival weight (kg) 45 47 47 57
Milk powder fed (kg) 30 31 34 28
Weaning weight (kg) 80 86 91 94
Weaning age (days) 72 74 83 74
Mortality (%) 0.9 0.8 1.0 0.7
Commercial Beef Value (CBV) (€) 132 141 178 180

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 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 in 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.

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

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 3 253 07 January 22.6 317 R= 3= 2389
HE 4 143 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 4 254 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 1 -72 26 January 23.4 263 P+ 3+ 1788
LM 10 232 30 December 22.3 333 O+/R- 3= 2456
SA 9 141 20 December 22.1 337 O+ 3= 2516

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


Compiled and edited by Mark McGee and Paul Crosson, Teagasc, Grange Animal & Grassland Research and Innovation Centre, and first published in BEEF2026 – Driving Sustainable Performance, additional reading from BEEF2026 is available here.