This paper explores the performance of the agricultural sector on balance sheet data (2008–2017). A post-window data envelopment analysis (DEA) investigates the factors that influence firm performance, especially inventory turnover. According to the findings, inventory and accounts receivable turnover negatively influence firm efficiency, while the debt index exerts a positive effect both in the short term and the long term. The empirical results show that the northern Italian regions are more efficient than the central and southern regions, and it was confirmed that Sardinian farms achieve better scores than Sicilian farms.