New numbers from the accounting firm Genske, Mulder & Co. show the dramatic turnaround that dairy farms experienced from 2009 to 2011.

In 2009, the average Genske, Mulder & Co. client in California located north of Fresno lost an average of $1.619 million after total expenses were subtracted from total income. In 2010, that same client had a net income of $441,597. During the first nine months of 2011, that client netted $1.341 million. The average herd size of clients north of Fresno in 2011 was 2,176 cows.

The accounting firm also broke down the numbers for California clients located between Fresno and Bakersfield and those located south of Bakersfield.

Meanwhile, Arizona clients lost $2.141 million, on average, in 2009, compared to positive net incomes of $828,318 in 2010 and $1.376 million during the first nine months of 2011. The average Arizona client had 2,202 cows in 2011.

Upper Midwest clients went from a negative $966,319 in 2009 to a positive $436,918 in 2010 and $995,654 during the first nine months of 2011. The average size of the Upper Midwest farms in 2011 was 1,649 cows.

Now, with falling milk prices and high feed prices, it appears that some producers are headed back to a negative cash-flow situation in the early part of 2012.