If they can't make a living, they've got no choice but to leave farming. That audit you're talking about praises farmers for cutting costs and looking to diversify into new business lines. Some farmers are coming up with new uses for their land, such as moving into the Leisure sector and converting land into Wildlife and Nature Parks. It doesn't matter how diverse they are if they can't run a business. They should have put some of that and previous years' incomes aside.
All businesses have their ups and downs but the farmers think they're owed a living.
There's a lot of ignorance about farming. What's needed is support for agriculture and education to show how important it is to us all. Farmers can't be blamed for leading the fuel protests in September. They get hit by higher petrol prices and lower farm incomes at the same time. It's all part of a campaign to win more help for farmers who have spent their lives getting rich whilst wrecking the countryside.