Kelloliike P. Kainulainen Oy is a limited company based in Kajaani, registered in 1980. In the financial year ending 31.3.2026, operating profit 72 t€; equity ratio 71.0 %. Its taxable income in 2024 was 46 t€ and its income taxes 9 134 €. Public buyers bought 350 € from it in 2024–2024; the largest buyer is Kulttuurin Ja Vapaa-ajan Toimiala, Helsinki (Helsinki).
Financials
| Key figures | 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 |
|---|---|---|---|---|---|
| Revenue change | 39,1 % | 2,9 % | -3,6 % | 75,3 % | – |
| Gross profit | 256 t€ | 184 t€ | 179 t€ | 186 t€ | 106 t€ |
| EBITDA | 71 t€ | 33 t€ | 51 t€ | 47 t€ | 11 t€ |
| Operating profit | 72 t€ | 32 t€ | 50 t€ | 46 t€ | 10 t€ |
| Net profit | 54 t€ | 21 t€ | 36 t€ | 34 t€ | 6 778 € |
| Personnel costs | -118 t€ | 88 t€ | 70 t€ | 86 t€ | 52 t€ |
| Equity ratio | 71,0 % | 67,4 % | 66,1 % | 63,1 % | 63,1 % |
| Quick ratio | 0,15 | 0,12 | 0,04 | 0,10 | 0,03 |
| Current ratio | 4,82 | 4,92 | 3,10 | 3,49 | 3,00 |
| Return on equity | 18,3 % | 8,6 % | 16,4 % | 18,5 % | 4,5 % |
| Balance sheet total | 419 t€ | 361 t€ | 336 t€ | 295 t€ | 240 t€ |
| Equity | 297 t€ | 243 t€ | 222 t€ | 186 t€ | 151 t€ |
| Cash and bank | 1 238 € | 695 € | 2 185 € | 1 222 € | 321 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | |
|---|---|---|---|---|---|
| Gross profit or loss | 256 t€ | 184 t€ | 179 t€ | 186 t€ | 106 t€ |
| Personnel expenses | 118 t€ | -88 t€ | -70 t€ | -86 t€ | -52 t€ |
| Depreciations and reductions in value | 340 € | -453 € | -604 € | -622 € | -912 € |
| Other operating expenses | 66 t€ | -64 t€ | -59 t€ | -53 t€ | -42 t€ |
| Operating profit (loss) | 72 t€ | 32 t€ | 50 t€ | 46 t€ | 10 t€ |
| Financial income and expenses + (-) | 3 775 € | -5 758 € | -4 459 € | -3 278 € | -1 834 € |
| Profit (loss) before appropriations and taxes | 68 t€ | 26 t€ | 45 t€ | 43 t€ | 8 516 € |
| Income taxes | 14 t€ | -5 390 € | -9 134 € | -8 644 € | -1 738 € |
| Profit (loss) for the financial year | 54 t€ | 21 t€ | 36 t€ | 34 t€ | 6 778 € |
Balance sheet
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | |
|---|---|---|---|---|---|
| Non-current assets | 1 107 € | 1 447 € | 1 900 € | 1 954 € | 2 825 € |
| Stocks | 404 t€ | 351 t€ | 330 t€ | 285 t€ | 234 t€ |
| Receivables | 12 t€ | 7 925 € | 1 774 € | 6 840 € | 2 327 € |
| Cash in hand and at banks | 1 238 € | 695 € | 2 185 € | 1 222 € | 321 € |
| Current assets | 418 t€ | 359 t€ | 334 t€ | 293 t€ | 237 t€ |
| Assets | 419 t€ | 361 t€ | 336 t€ | 295 t€ | 240 t€ |
| Share capital or other similar capital | 5 000 € | 5 000 € | 5 000 € | 5 000 € | 5 000 € |
| Capital and reserves | 297 t€ | 243 t€ | 222 t€ | 186 t€ | 151 t€ |
| Long-term liabilities | 35 t€ | 45 t€ | 6 104 € | 25 t€ | 9 442 € |
| Short-term liabilities | 87 t€ | 73 t€ | 108 t€ | 84 t€ | 79 t€ |
| Liabilities | 121 t€ | 118 t€ | 114 t€ | 109 t€ | 88 t€ |
All financial statement items (46)
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | |
|---|---|---|---|---|---|
| Gross profit or loss | 256 t€ | 184 t€ | 179 t€ | 186 t€ | 106 t€ |
| Personnel expenses | 118 t€ | -88 t€ | -70 t€ | -86 t€ | -52 t€ |
| Depreciations and reductions in value | 340 € | -453 € | -604 € | -622 € | -912 € |
| Other operating expenses | 66 t€ | -64 t€ | -59 t€ | -53 t€ | -42 t€ |
| Operating profit (loss) | 72 t€ | 32 t€ | 50 t€ | 46 t€ | 10 t€ |
| Financial income and expenses + (-) | 3 775 € | -5 758 € | -4 459 € | -3 278 € | -1 834 € |
| Profit (loss) before appropriations and taxes | 68 t€ | 26 t€ | 45 t€ | 43 t€ | 8 516 € |
| Income taxes | 14 t€ | -5 390 € | -9 134 € | -8 644 € | -1 738 € |
| Profit (loss) for the financial year | 54 t€ | 21 t€ | 36 t€ | 34 t€ | 6 778 € |
| Non-current assets | 1 107 € | 1 447 € | 1 900 € | 1 954 € | 2 825 € |
| Stocks | 404 t€ | 351 t€ | 330 t€ | 285 t€ | 234 t€ |
| Receivables | 12 t€ | 7 925 € | 1 774 € | 6 840 € | 2 327 € |
| Cash in hand and at banks | 1 238 € | 695 € | 2 185 € | 1 222 € | 321 € |
| Current assets | 418 t€ | 359 t€ | 334 t€ | 293 t€ | 237 t€ |
| Assets | 419 t€ | 361 t€ | 336 t€ | 295 t€ | 240 t€ |
| Share capital or other similar capital | 5 000 € | 5 000 € | 5 000 € | 5 000 € | 5 000 € |
| Capital and reserves | 297 t€ | 243 t€ | 222 t€ | 186 t€ | 151 t€ |
| Long-term liabilities | 35 t€ | 45 t€ | 6 104 € | 25 t€ | 9 442 € |
| Short-term liabilities | 87 t€ | 73 t€ | 108 t€ | 84 t€ | 79 t€ |
| Liabilities | 121 t€ | 118 t€ | 114 t€ | 109 t€ | 88 t€ |
| Depreciations according to plan | 340 € | -453 € | -604 € | -622 € | -912 € |
| Pension expenses | 16 t€ | -13 t€ | -9 655 € | -12 t€ | -8 070 € |
| Short-term sales receivables | 12 t€ | 3 991 € | 1 694 € | 4 833 € | 1 577 € |
| Tangible assets | 1 019 € | 1 359 € | 1 812 € | 1 865 € | 2 737 € |
| Wages and salaries | 99 t€ | -73 t€ | -59 t€ | -73 t€ | -43 t€ |
| Short-term loan receivables | 21 € | 0 € | 80 € | 80 € | 0 € |
| Profit (loss) for the period, equity | 54 t€ | 21 t€ | 36 t€ | 34 t€ | 6 778 € |
| Other shares and similar rights of ownership | 88 € | 88 € | 88 € | 88 € | 88 € |
| Other short-term receivables | 105 € | 172 € | 0 € | – | – |
| Other social security expenses | 2 615 € | -1 709 € | -1 396 € | -1 363 € | -1 471 € |
| Short-term liabilities to credit institutions | 10 t€ | 10 t€ | 23 t€ | 20 t€ | 5 454 € |
| Short-term accounts payable | 29 t€ | 40 t€ | 41 t€ | 39 t€ | 54 t€ |
| Machinery and equipment | 1 019 € | 1 359 € | 1 812 € | 1 865 € | 2 737 € |
| Other interest and financial income from non-group companies | 30 € | 1 € | 0 € | 0 € | 2 € |
| Liabilities | 419 t€ | 361 t€ | 336 t€ | 295 t€ | 240 t€ |
| Advance payments | 1 254 € | 0 € | – | – | – |
| Short-term prepayments and accrued income | 0 € | 3 762 € | 0 € | 1 927 € | 750 € |
| Retained earnings | 238 t€ | 217 t€ | 181 t€ | 146 t€ | 140 t€ |
| Income from other investments under non-current assets, from other companies | 120 € | 0 € | 140 € | 0 € | 326 € |
| Short-term accrued expenses and deferred income | 31 t€ | 20 t€ | 27 t€ | 18 t€ | 7 811 € |
| Finished products | 403 t€ | 351 t€ | 330 t€ | 285 t€ | 234 t€ |
| Investments | 88 € | 88 € | 88 € | 88 € | 88 € |
| Long-term liabilities to credit institutions | 35 t€ | 45 t€ | 6 104 € | 25 t€ | 9 442 € |
| Short-term receivables | 12 t€ | 7 925 € | 1 774 € | 6 840 € | 2 327 € |
| Other current liabilities | 16 t€ | 3 327 € | 18 t€ | 7 641 € | 12 t€ |
| Interest expenses and other financial expenses for non-Group companies | 3 924 € | -5 759 € | -4 599 € | -3 278 € | -2 163 € |
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, Kelloliike P. Kainulainen Oy is in the upper half of the industry class retail sale of watches and jewellery (103 companies with taxable income; median 28 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.
Sales to public buyers
Largest buyers
Free monthly list: Kajaani
Once a month by email: new leads in this municipality and its neighbours, the month's figures and the full list. No charge, no commitment, cancel any time.
Follow companies in your area
New companies, bankruptcies and changes of CEO and property manager in the areas and industries you choose, by email. 14-day free trial, cancel any time.
Try for free