Maarakennus V. Lahnakoski Oy is a limited company based in Kangasala, registered in 1978. In the financial year ending 31.3.2026, revenue was 598 t€ and operating profit 14 t€; equity ratio 81.4 %. Its taxable income in 2024 was 148 t€ and its income taxes 30 t€. Public buyers bought 2 300 € from it in 2025–2025; the largest buyer is Työllisyys, kehittämis- ja hallintokeskus (Työ- ja elinkeinoministeriön hallinnonala).
Revenue 2026598 t€-11 % on the previous year
Operating profit14 t€2,4 % of revenue
Net profit15 t€EBITDA -29 t€
Equity ratio81,4 %quick ratio 2,93
Taxable income 2024148 t€
top quarter of its industry
Income taxes 202430 t€107 t€ in 2020–2024
In business47 yrsregistered 10.11.1978
Sales to public buyers2 300 €2025–2025
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Financials
RevenueOperating profitNet profit
| Key figures | 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 |
|---|---|---|---|---|---|
| Revenue | 598 t€ | 672 t€ | 866 t€ | 851 t€ | 832 t€ |
| Revenue change | -11,0 % | -22,4 % | 1,8 % | 2,2 % | – |
| EBITDA | -29 t€ | 35 t€ | 164 t€ | 151 t€ | 112 t€ |
| EBITDA % | -4,8 % | 5,3 % | 18,9 % | 17,7 % | 13,5 % |
| Operating profit | 14 t€ | -22 t€ | 141 t€ | 120 t€ | 72 t€ |
| Operating margin | 2,4 % | -3,3 % | 16,2 % | 14,1 % | 8,7 % |
| Net profit | 15 t€ | -6 371 € | 122 t€ | 93 t€ | 55 t€ |
| Personnel costs | -308 t€ | 321 t€ | 377 t€ | 403 t€ | 378 t€ |
| Equity ratio | 81,4 % | 82,8 % | 81,8 % | 79,4 % | 72,6 % |
| Quick ratio | 2,93 | 3,38 | 3,90 | 3,33 | 2,56 |
| Current ratio | 2,93 | 3,38 | 3,90 | 3,33 | 2,56 |
| Debt to revenue | 20,4 % | 17,5 % | 15,8 % | 16,3 % | 21,6 % |
| Return on equity | 2,9 % | -1,1 % | 19,8 % | 17,5 % | 11,6 % |
| Balance sheet total | 656 t€ | 685 t€ | 754 t€ | 671 t€ | 655 t€ |
| Equity | 534 t€ | 567 t€ | 617 t€ | 533 t€ | 475 t€ |
| Cash and bank | 278 t€ | 308 t€ | 339 t€ | 335 t€ | 261 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | |
|---|---|---|---|---|---|
| Turnover | 598 t€ | 672 t€ | 866 t€ | 851 t€ | 832 t€ |
| Other operating income | – | – | 0 € | 863 € | 5 € |
| Raw materials and services | 185 t€ | -271 t€ | -282 t€ | -250 t€ | -304 t€ |
| Personnel expenses | 308 t€ | -321 t€ | -377 t€ | -403 t€ | -378 t€ |
| Depreciations and reductions in value | 43 t€ | -58 t€ | -23 t€ | -31 t€ | -40 t€ |
| Other operating expenses | 48 t€ | -45 t€ | -42 t€ | -47 t€ | -37 t€ |
| Operating profit (loss) | 14 t€ | -22 t€ | 141 t€ | 120 t€ | 72 t€ |
| Financial income and expenses + (-) | -3 449 € | 15 t€ | 11 t€ | -2 396 € | -2 686 € |
| Profit (loss) before appropriations and taxes | 18 t€ | -6 854 € | 152 t€ | 118 t€ | 70 t€ |
| Income taxes | 2 270 € | 483 € | -30 t€ | -25 t€ | -14 t€ |
| Profit (loss) for the financial year | 15 t€ | -6 371 € | 122 t€ | 93 t€ | 55 t€ |
Balance sheet
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | |
|---|---|---|---|---|---|
| Non-current assets | 299 t€ | 288 t€ | 219 t€ | 211 t€ | 196 t€ |
| Receivables | 79 t€ | 89 t€ | 196 t€ | 126 t€ | 198 t€ |
| Cash in hand and at banks | 278 t€ | 308 t€ | 339 t€ | 335 t€ | 261 t€ |
| Current assets | 357 t€ | 397 t€ | 535 t€ | 461 t€ | 459 t€ |
| Assets | 656 t€ | 685 t€ | 754 t€ | 671 t€ | 655 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 534 t€ | 567 t€ | 617 t€ | 533 t€ | 475 t€ |
| Short-term liabilities | 122 t€ | 118 t€ | 137 t€ | 139 t€ | 180 t€ |
| Liabilities | 122 t€ | 118 t€ | 137 t€ | 139 t€ | 180 t€ |
All financial statement items (44)
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | |
|---|---|---|---|---|---|
| Turnover | 598 t€ | 672 t€ | 866 t€ | 851 t€ | 832 t€ |
| Other operating income | – | – | 0 € | 863 € | 5 € |
| Raw materials and services | 185 t€ | -271 t€ | -282 t€ | -250 t€ | -304 t€ |
| Personnel expenses | 308 t€ | -321 t€ | -377 t€ | -403 t€ | -378 t€ |
| Depreciations and reductions in value | 43 t€ | -58 t€ | -23 t€ | -31 t€ | -40 t€ |
| Other operating expenses | 48 t€ | -45 t€ | -42 t€ | -47 t€ | -37 t€ |
| Operating profit (loss) | 14 t€ | -22 t€ | 141 t€ | 120 t€ | 72 t€ |
| Financial income and expenses + (-) | -3 449 € | 15 t€ | 11 t€ | -2 396 € | -2 686 € |
| Profit (loss) before appropriations and taxes | 18 t€ | -6 854 € | 152 t€ | 118 t€ | 70 t€ |
| Income taxes | 2 270 € | 483 € | -30 t€ | -25 t€ | -14 t€ |
| Profit (loss) for the financial year | 15 t€ | -6 371 € | 122 t€ | 93 t€ | 55 t€ |
| Non-current assets | 299 t€ | 288 t€ | 219 t€ | 211 t€ | 196 t€ |
| Receivables | 79 t€ | 89 t€ | 196 t€ | 126 t€ | 198 t€ |
| Cash in hand and at banks | 278 t€ | 308 t€ | 339 t€ | 335 t€ | 261 t€ |
| Current assets | 357 t€ | 397 t€ | 535 t€ | 461 t€ | 459 t€ |
| Assets | 656 t€ | 685 t€ | 754 t€ | 671 t€ | 655 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 534 t€ | 567 t€ | 617 t€ | 533 t€ | 475 t€ |
| Short-term liabilities | 122 t€ | 118 t€ | 137 t€ | 139 t€ | 180 t€ |
| Liabilities | 122 t€ | 118 t€ | 137 t€ | 139 t€ | 180 t€ |
| Short-term accounts payable | 1 755 € | 5 753 € | 17 t€ | 24 t€ | 16 t€ |
| Reductions in value of shares and holdings in current assets | – | 0 € | 4 069 € | -4 069 € | -2 714 € |
| Short-term prepayments and accrued income | 35 t€ | 33 t€ | 9 474 € | 11 t€ | 8 534 € |
| Depreciations according to plan | 43 t€ | -58 t€ | -23 t€ | -31 t€ | -40 t€ |
| Impairment on investments for non-current assets | – | 0 € | -2 555 € | 0 € | – |
| Investments | 169 t€ | 115 t€ | 150 t€ | 119 t€ | 76 t€ |
| Retained earnings | 510 t€ | 565 t€ | 486 t€ | 431 t€ | 412 t€ |
| Liabilities | 656 t€ | 685 t€ | 754 t€ | 671 t€ | 655 t€ |
| Other interest and financial income from non-group companies | 3 464 € | 15 t€ | 9 644 € | 1 754 € | 48 € |
| Short-term receivables | 79 t€ | 89 t€ | 196 t€ | 126 t€ | 198 t€ |
| Short-term accrued expenses and deferred income | 66 t€ | 63 t€ | 82 t€ | 66 t€ | 75 t€ |
| Purchases during the financial year | 60 t€ | -83 t€ | -79 t€ | -76 t€ | -80 t€ |
| Short-term sales receivables | 44 t€ | 55 t€ | 186 t€ | 115 t€ | 189 t€ |
| Pension expenses | 44 t€ | -48 t€ | -54 t€ | -51 t€ | -42 t€ |
| Services purchased | 125 t€ | -188 t€ | -203 t€ | -174 t€ | -224 t€ |
| Machinery and equipment | 130 t€ | 173 t€ | 69 t€ | 92 t€ | 120 t€ |
| Other current liabilities | 54 t€ | 48 t€ | 37 t€ | 48 t€ | 88 t€ |
| Tangible assets | 130 t€ | 173 t€ | 69 t€ | 92 t€ | 120 t€ |
| Other social security expenses | 7 467 € | -7 522 € | -8 440 € | -8 216 € | -7 845 € |
| Wages and salaries | 256 t€ | -265 t€ | -316 t€ | -344 t€ | -328 t€ |
| Other short-term receivables | 0 € | 581 € | 6 € | 1 € | 0 € |
| Other shares and similar rights of ownership | 169 t€ | 115 t€ | 150 t€ | 119 t€ | 76 t€ |
| Profit (loss) for the period, equity | 15 t€ | -6 371 € | 122 t€ | 93 t€ | 55 t€ |
| Interest expenses and other financial expenses for non-Group companies | 15 € | -79 € | -12 € | -80 € | -21 € |
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, Maarakennus V. Lahnakoski Oy is in the top quarter of the industry class landscape service activities (229 companies with taxable income; median 19 t€, 7,8 times the median).
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.