Ab Jakobstads Byggnadstjänst - Pietarsaaren Rakennuspalvelu is a limited company based in Uusikaarlepyy, registered in 1960. In the financial year ending 31.1.2026, operating profit 111 t€; equity ratio 73.9 %. Its taxable income in 2024 was 71 t€ and its income taxes 15 t€.
Financials
| Key figures | 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | 31.1.2022 | 31.1.2021 |
|---|---|---|---|---|---|---|
| Revenue | – | – | – | – | 702 t€ | 608 t€ |
| Revenue change | 26,1 % | -15,9 % | 13,9 % | -2,0 % | 15,5 % | – |
| Gross profit | 451 t€ | 357 t€ | 425 t€ | 373 t€ | 380 t€ | – |
| EBITDA | 106 t€ | 14 t€ | 74 t€ | 27 t€ | 51 t€ | 90 t€ |
| EBITDA % | – | – | – | – | 7,3 % | 14,7 % |
| Operating profit | 111 t€ | 11 t€ | 70 t€ | 22 t€ | 45 t€ | 81 t€ |
| Operating margin | – | – | – | – | 6,4 % | 13,4 % |
| Net profit | 88 t€ | 8 758 € | 57 t€ | 17 t€ | 36 t€ | 75 t€ |
| Personnel costs | -245 t€ | 246 t€ | 237 t€ | 233 t€ | 233 t€ | 216 t€ |
| Equity ratio | 73,9 % | 77,8 % | 76,7 % | 52,7 % | 55,3 % | 52,1 % |
| Quick ratio | 2,88 | 2,74 | 3,16 | 1,51 | 1,26 | 1,01 |
| Current ratio | 3,11 | 3,59 | 3,49 | 1,67 | 1,76 | 1,61 |
| Debt to revenue | – | – | – | – | 26,3 % | 32,4 % |
| Return on equity | 31,5 % | 3,9 % | 23,1 % | 7,8 % | 15,7 % | 35,0 % |
| Balance sheet total | 380 t€ | 287 t€ | 320 t€ | 411 t€ | 412 t€ | 411 t€ |
| Equity | 281 t€ | 224 t€ | 245 t€ | 217 t€ | 228 t€ | 214 t€ |
| Cash and bank | 200 t€ | 97 t€ | 100 t€ | 103 t€ | 145 t€ | 99 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | 31.1.2022 | 31.1.2021 | |
|---|---|---|---|---|---|---|
| Turnover | – | – | – | – | 702 t€ | 608 t€ |
| Gross profit or loss | 451 t€ | 357 t€ | 425 t€ | 373 t€ | 380 t€ | – |
| Other operating income | – | – | – | – | 7 336 € | 12 t€ |
| Raw materials and services | – | – | – | – | -329 t€ | -221 t€ |
| Personnel expenses | 245 t€ | -246 t€ | -237 t€ | -233 t€ | -233 t€ | -216 t€ |
| Depreciations and reductions in value | 5 255 € | -2 885 € | -3 794 € | -5 002 € | -6 607 € | -8 411 € |
| Other operating expenses | 90 t€ | -97 t€ | -114 t€ | -112 t€ | -96 t€ | -94 t€ |
| Operating profit (loss) | 111 t€ | 11 t€ | 70 t€ | 22 t€ | 45 t€ | 81 t€ |
| Financial income and expenses + (-) | 188 € | -171 € | 1 221 € | -1 070 € | -1 115 € | -754 € |
| Profit (loss) before appropriations and taxes | 111 t€ | 11 t€ | 71 t€ | 21 t€ | 44 t€ | 80 t€ |
| Income taxes | 22 t€ | -2 250 € | -15 t€ | -4 466 € | -7 953 € | -5 417 € |
| Profit (loss) for the financial year | 88 t€ | 8 758 € | 57 t€ | 17 t€ | 36 t€ | 75 t€ |
Balance sheet
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | 31.1.2022 | 31.1.2021 | |
|---|---|---|---|---|---|---|
| Non-current assets | 110 t€ | 106 t€ | 109 t€ | 113 t€ | 117 t€ | 123 t€ |
| Stocks | 20 t€ | 43 t€ | 20 t€ | 28 t€ | 83 t€ | 108 t€ |
| Receivables | 50 t€ | 42 t€ | 91 t€ | 168 t€ | 67 t€ | 82 t€ |
| Cash in hand and at banks | 200 t€ | 97 t€ | 100 t€ | 103 t€ | 145 t€ | 99 t€ |
| Current assets | 270 t€ | 181 t€ | 211 t€ | 299 t€ | 295 t€ | 289 t€ |
| Assets | 380 t€ | 287 t€ | 320 t€ | 411 t€ | 412 t€ | 411 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 281 t€ | 224 t€ | 245 t€ | 217 t€ | 228 t€ | 214 t€ |
| Long-term liabilities | 12 t€ | 13 t€ | 14 t€ | 15 t€ | 16 t€ | 18 t€ |
| Short-term liabilities | 87 t€ | 51 t€ | 60 t€ | 179 t€ | 168 t€ | 179 t€ |
| Liabilities | 99 t€ | 64 t€ | 75 t€ | 195 t€ | 185 t€ | 197 t€ |
All financial statement items (56)
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | 31.1.2022 | 31.1.2021 | |
|---|---|---|---|---|---|---|
| Turnover | – | – | – | – | 702 t€ | 608 t€ |
| Gross profit or loss | 451 t€ | 357 t€ | 425 t€ | 373 t€ | 380 t€ | – |
| Other operating income | – | – | – | – | 7 336 € | 12 t€ |
| Raw materials and services | – | – | – | – | -329 t€ | -221 t€ |
| Personnel expenses | 245 t€ | -246 t€ | -237 t€ | -233 t€ | -233 t€ | -216 t€ |
| Depreciations and reductions in value | 5 255 € | -2 885 € | -3 794 € | -5 002 € | -6 607 € | -8 411 € |
| Other operating expenses | 90 t€ | -97 t€ | -114 t€ | -112 t€ | -96 t€ | -94 t€ |
| Operating profit (loss) | 111 t€ | 11 t€ | 70 t€ | 22 t€ | 45 t€ | 81 t€ |
| Financial income and expenses + (-) | 188 € | -171 € | 1 221 € | -1 070 € | -1 115 € | -754 € |
| Profit (loss) before appropriations and taxes | 111 t€ | 11 t€ | 71 t€ | 21 t€ | 44 t€ | 80 t€ |
| Income taxes | 22 t€ | -2 250 € | -15 t€ | -4 466 € | -7 953 € | -5 417 € |
| Profit (loss) for the financial year | 88 t€ | 8 758 € | 57 t€ | 17 t€ | 36 t€ | 75 t€ |
| Non-current assets | 110 t€ | 106 t€ | 109 t€ | 113 t€ | 117 t€ | 123 t€ |
| Stocks | 20 t€ | 43 t€ | 20 t€ | 28 t€ | 83 t€ | 108 t€ |
| Receivables | 50 t€ | 42 t€ | 91 t€ | 168 t€ | 67 t€ | 82 t€ |
| Cash in hand and at banks | 200 t€ | 97 t€ | 100 t€ | 103 t€ | 145 t€ | 99 t€ |
| Current assets | 270 t€ | 181 t€ | 211 t€ | 299 t€ | 295 t€ | 289 t€ |
| Assets | 380 t€ | 287 t€ | 320 t€ | 411 t€ | 412 t€ | 411 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 281 t€ | 224 t€ | 245 t€ | 217 t€ | 228 t€ | 214 t€ |
| Long-term liabilities | 12 t€ | 13 t€ | 14 t€ | 15 t€ | 16 t€ | 18 t€ |
| Short-term liabilities | 87 t€ | 51 t€ | 60 t€ | 179 t€ | 168 t€ | 179 t€ |
| Liabilities | 99 t€ | 64 t€ | 75 t€ | 195 t€ | 185 t€ | 197 t€ |
| Buildings and structures, Owned | 2 539 € | 2 730 € | 2 935 € | 3 156 € | 3 394 € | 3 649 € |
| Intangible rights | 560 € | 560 € | 560 € | 560 € | 0 € | – |
| Intangible assets | 560 € | 560 € | 560 € | 560 € | 0 € | – |
| Profit (loss) for the period, equity | 88 t€ | 8 758 € | 57 t€ | 17 t€ | 36 t€ | 75 t€ |
| Legal reserve | 42 t€ | 42 t€ | 42 t€ | 42 t€ | 42 t€ | 42 t€ |
| Machinery and equipment | 11 t€ | 6 081 € | 8 108 € | 11 t€ | 14 t€ | 18 t€ |
| Other shares and similar rights of ownership | 91 t€ | 91 t€ | 91 t€ | 91 t€ | 91 t€ | 91 t€ |
| Pension expenses | 37 t€ | -38 t€ | -37 t€ | -34 t€ | -34 t€ | -30 t€ |
| Short-term loan receivables | 838 € | 838 € | 838 € | 497 € | 759 € | 759 € |
| Short-term accounts payable | 25 t€ | 15 t€ | 18 t€ | 9 611 € | 22 t€ | 50 t€ |
| Short-term prepayments and accrued income | 7 604 € | 4 271 € | 889 € | 13 t€ | 1 124 € | 234 € |
| Liabilities | 380 t€ | 287 t€ | 320 t€ | 411 t€ | 412 t€ | 411 t€ |
| Finished products | 20 t€ | 43 t€ | 20 t€ | 28 t€ | 83 t€ | 108 t€ |
| Short-term accrued expenses and deferred income | 40 t€ | 26 t€ | 34 t€ | 24 t€ | 34 t€ | 25 t€ |
| Short-term sales receivables | 40 t€ | 34 t€ | 71 t€ | 152 t€ | 58 t€ | 80 t€ |
| Interest expenses and other financial expenses for non-Group companies | 782 € | -1 099 € | -1 057 € | -1 234 € | -1 279 € | -963 € |
| Other current liabilities | 22 t€ | 10 t€ | 8 308 € | 145 t€ | 113 t€ | 104 t€ |
| Short-term receivables | 50 t€ | 42 t€ | 91 t€ | 168 t€ | 67 t€ | 82 t€ |
| Other short-term receivables | 2 093 € | 2 673 € | 19 t€ | 2 487 € | 7 156 € | 1 267 € |
| Income from other investments under non-current assets, from other companies | 150 € | 150 € | 150 € | 150 € | 150 € | 150 € |
| Retained earnings | 142 t€ | 165 t€ | 138 t€ | 150 t€ | 142 t€ | 89 t€ |
| Land and water areas, Owned | 3 323 € | 3 323 € | 3 323 € | 3 323 € | 3 323 € | 3 323 € |
| Other tangible assets | 1 469 € | 1 958 € | 2 611 € | 3 482 € | 4 642 € | 6 189 € |
| Investments | 91 t€ | 91 t€ | 91 t€ | 91 t€ | 91 t€ | 91 t€ |
| Inventory increase (+) or decrease (-) | – | – | – | – | -25 t€ | -2 555 € |
| Depreciations according to plan | 5 255 € | -2 885 € | -3 794 € | -5 002 € | -6 607 € | -8 411 € |
| Tangible assets | 18 t€ | 14 t€ | 17 t€ | 21 t€ | 26 t€ | 31 t€ |
| Services purchased | – | – | – | – | -66 t€ | -16 t€ |
| Long-term premium loans from employee pension institutions | 12 t€ | 13 t€ | 14 t€ | 15 t€ | 16 t€ | 18 t€ |
| Purchases during the financial year | – | – | – | – | -238 t€ | -202 t€ |
| Other interest and financial income from non-group companies | 444 € | 778 € | 2 127 € | 14 € | 14 € | 60 € |
| Other social security expenses | 13 t€ | -11 t€ | -10 t€ | -11 t€ | -12 t€ | -7 552 € |
| Wages and salaries | 195 t€ | -197 t€ | -189 t€ | -189 t€ | -187 t€ | -178 t€ |
From financial statements filed digitally (XBRL) with the Finnish Patent and Registration Office; ratios calculated from them. Equity ratio = (equity + accumulated appropriations) / (balance sheet total − advances received).
Taxes
Measured by taxable income, Ab Jakobstads Byggnadstjänst - Pietarsaaren Rakennuspalvelu is in the upper half of the industry class manufacture of metal structures and parts of structures (532 companies with taxable income; median 42 t€).
Taxable income is the profit as calculated for taxation, not revenue. Public data from the Finnish Tax Administration; figures for 2025 are published in November 2026.