We analyzed that the choice of fattening variety in beef cattle farms and the effects on profitability and financial safety with micro data. We analyzed three types of functions: the ratio of agricultural income to net sales, the ratio of operating profit to total assets, and the quick ratio. The results are as follows: (1) the rising fattening ratio of F1 improves the ratio of agricultural income to net sales. (2) the rising fattening ratio of F1 worsens the ratio of operating profit to total assets. (3) the rising fattening ratio of beef breed improves the quick ratio.