Koulutus-Lepi Oy is a limited company based in Ulvila, registered in 1977. In the financial year ending 31.12.2025, revenue was 38 t€ and operating profit -25 t€; equity ratio -12.1 %. Latest Trade Register entry: line of business changed, 10.3.2026.
Revenue 202538 t€-42 % on the previous year
Operating profit-25 t€-64,4 % of revenue
Net profit-25 t€EBITDA -25 t€
Equity ratio-12,1 %quick ratio 0,89
Taxable income 20240 €
profit as taxed
Income taxes 20240 €0 € in 2020–2024
In business49 yrsregistered 11.3.1977
Trade Register1entries, latest: line of business changed
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 |
|---|---|---|---|---|---|
| Revenue | 38 t€ | 66 t€ | 68 t€ | 77 t€ | 763 t€ |
| Revenue change | -42,5 % | -2,3 % | -11,6 % | -89,9 % | – |
| EBITDA | -25 t€ | -36 t€ | -82 t€ | -3 980 € | 88 t€ |
| EBITDA % | -64,4 % | -54,1 % | -120,3 % | -5,2 % | 11,5 % |
| Operating profit | -25 t€ | -36 t€ | -85 t€ | -3 980 € | 56 t€ |
| Operating margin | -64,4 % | -54,1 % | -126,1 % | -5,2 % | 7,4 % |
| Net profit | -25 t€ | -36 t€ | -85 t€ | -4 046 € | 56 t€ |
| Personnel costs | -17 t€ | 30 t€ | 43 t€ | 55 t€ | 208 t€ |
| Equity ratio | -12,1 % | 66,7 % | 88,0 % | 93,0 % | 79,6 % |
| Quick ratio | 0,89 | 3,01 | 7,02 | 14,28 | 2,82 |
| Current ratio | 0,89 | 3,01 | 7,02 | 14,28 | 2,82 |
| Debt to revenue | 35,4 % | 17,8 % | 13,0 % | 16,1 % | 6,0 % |
| Return on equity | – | -151,5 % | -132,3 % | -2,5 % | 31,1 % |
| Balance sheet total | 12 t€ | 35 t€ | 73 t€ | 177 t€ | 226 t€ |
| Equity | -1 453 € | 24 t€ | 65 t€ | 164 t€ | 180 t€ |
| Cash and bank | 802 € | 28 t€ | 54 t€ | 141 t€ | 85 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 38 t€ | 66 t€ | 68 t€ | 77 t€ | 763 t€ |
| Other operating income | 1 594 € | 12 t€ | 1 912 € | 80 t€ | 0 € |
| Raw materials and services | 26 t€ | -54 t€ | -72 t€ | -64 t€ | -403 t€ |
| Personnel expenses | 17 t€ | -30 t€ | -43 t€ | -55 t€ | -208 t€ |
| Depreciations and reductions in value | – | 0 € | -3 900 € | 0 € | -32 t€ |
| Other operating expenses | 22 t€ | -30 t€ | -36 t€ | -42 t€ | -65 t€ |
| Operating profit (loss) | -25 t€ | -36 t€ | -85 t€ | -3 980 € | 56 t€ |
| Financial income and expenses + (-) | 595 € | -60 € | -13 € | -66 € | -129 € |
| Profit (loss) before appropriations and taxes | -25 t€ | -36 t€ | -85 t€ | -4 046 € | 56 t€ |
| Profit (loss) for the financial year | -25 t€ | -36 t€ | -85 t€ | -4 046 € | 56 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Non-current assets | – | 0 € | 12 t€ | 0 € | 96 t€ |
| Receivables | 11 t€ | 7 019 € | 7 645 € | 36 t€ | 45 t€ |
| Cash in hand and at banks | 802 € | 28 t€ | 54 t€ | 141 t€ | 85 t€ |
| Current assets | 12 t€ | 35 t€ | 62 t€ | 177 t€ | 130 t€ |
| Assets | 12 t€ | 35 t€ | 73 t€ | 177 t€ | 226 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | -1 453 € | 24 t€ | 65 t€ | 164 t€ | 180 t€ |
| Short-term liabilities | 13 t€ | 12 t€ | 8 795 € | 12 t€ | 46 t€ |
| Liabilities | 13 t€ | 12 t€ | 8 795 € | 12 t€ | 46 t€ |
All financial statement items (42)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 38 t€ | 66 t€ | 68 t€ | 77 t€ | 763 t€ |
| Other operating income | 1 594 € | 12 t€ | 1 912 € | 80 t€ | 0 € |
| Raw materials and services | 26 t€ | -54 t€ | -72 t€ | -64 t€ | -403 t€ |
| Personnel expenses | 17 t€ | -30 t€ | -43 t€ | -55 t€ | -208 t€ |
| Depreciations and reductions in value | – | 0 € | -3 900 € | 0 € | -32 t€ |
| Other operating expenses | 22 t€ | -30 t€ | -36 t€ | -42 t€ | -65 t€ |
| Operating profit (loss) | -25 t€ | -36 t€ | -85 t€ | -3 980 € | 56 t€ |
| Financial income and expenses + (-) | 595 € | -60 € | -13 € | -66 € | -129 € |
| Profit (loss) before appropriations and taxes | -25 t€ | -36 t€ | -85 t€ | -4 046 € | 56 t€ |
| Profit (loss) for the financial year | -25 t€ | -36 t€ | -85 t€ | -4 046 € | 56 t€ |
| Non-current assets | – | 0 € | 12 t€ | 0 € | 96 t€ |
| Receivables | 11 t€ | 7 019 € | 7 645 € | 36 t€ | 45 t€ |
| Cash in hand and at banks | 802 € | 28 t€ | 54 t€ | 141 t€ | 85 t€ |
| Current assets | 12 t€ | 35 t€ | 62 t€ | 177 t€ | 130 t€ |
| Assets | 12 t€ | 35 t€ | 73 t€ | 177 t€ | 226 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | -1 453 € | 24 t€ | 65 t€ | 164 t€ | 180 t€ |
| Short-term liabilities | 13 t€ | 12 t€ | 8 795 € | 12 t€ | 46 t€ |
| Liabilities | 13 t€ | 12 t€ | 8 795 € | 12 t€ | 46 t€ |
| Other current liabilities | 2 902 € | 2 023 € | 1 073 € | 5 036 € | 16 t€ |
| Liabilities | 12 t€ | 35 t€ | 73 t€ | 177 t€ | 226 t€ |
| Short-term receivables | 11 t€ | 7 019 € | 7 645 € | 36 t€ | 45 t€ |
| Other short-term receivables | 0 € | 1 340 € | 0 € | – | – |
| Other interest and financial income from non-group companies | 4 € | 2 € | 2 € | 0 € | – |
| Machinery and equipment | – | 0 € | 12 t€ | 0 € | 95 t€ |
| Retained earnings | 15 t€ | 51 t€ | 142 t€ | 160 t€ | 116 t€ |
| Short-term accounts payable | 6 958 € | 6 158 € | 4 119 € | 2 521 € | 12 t€ |
| Wages and salaries | 15 t€ | -25 t€ | -38 t€ | -43 t€ | -176 t€ |
| Other shares and similar rights of ownership | – | – | – | 0 € | 841 € |
| Short-term sales receivables | 11 t€ | 4 142 € | 6 325 € | 35 t€ | 36 t€ |
| Profit (loss) for the period, equity | -25 t€ | -36 t€ | -85 t€ | -4 046 € | 56 t€ |
| Interest expenses and other financial expenses for non-Group companies | 599 € | -62 € | -15 € | -66 € | -129 € |
| Pension expenses | 1 091 € | -4 180 € | -2 584 € | -8 862 € | -33 t€ |
| Short-term prepayments and accrued income | 403 € | 1 536 € | 1 320 € | 1 012 € | 4 439 € |
| Other social security expenses | 817 € | -971 € | -2 271 € | -2 692 € | 1 297 € |
| Services purchased | 5 030 € | -16 t€ | -7 301 € | -1 528 € | -132 t€ |
| Tangible assets | – | 0 € | 12 t€ | 0 € | 95 t€ |
| Purchases during the financial year | 21 t€ | -38 t€ | -65 t€ | -62 t€ | -270 t€ |
| Short-term loan receivables | – | – | – | 0 € | 4 220 € |
| Short-term accrued expenses and deferred income | 3 603 € | 3 603 € | 3 603 € | 4 830 € | 18 t€ |
| Depreciations according to plan | – | 0 € | -3 900 € | 0 € | -32 t€ |
| Investments | – | – | – | 0 € | 841 € |
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
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.
Trade Register events
- Line of business changed
Free monthly list: Ulvila
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