LM-Kattoristikot Oy is a limited company based in Kaustinen, registered in 1982. In the financial year ending 31.12.2025, operating profit 85 t€; equity ratio 69.7 %. Its taxable income in 2024 was 72 t€ and its income taxes 15 t€.
Gross profit 2025192 t€+3 % on the previous year
Operating profit85 t€
Net profit68 t€EBITDA 81 t€
Equity ratio69,7 %quick ratio 1,41
Taxable income 202472 t€
upper half of its industry
Income taxes 202415 t€126 t€ in 2020–2024
In business44 yrsregistered 7.1.1982
Financials
Gross profitOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue change | 2,9 % | 22,5 % | – |
| Gross profit | 192 t€ | 186 t€ | 152 t€ |
| EBITDA | 81 t€ | 67 t€ | 40 t€ |
| Operating profit | 85 t€ | 62 t€ | 33 t€ |
| Net profit | 68 t€ | 58 t€ | 27 t€ |
| Personnel costs | -60 t€ | 73 t€ | 72 t€ |
| Equity ratio | 69,7 % | 71,2 % | 68,5 % |
| Quick ratio | 1,41 | 1,27 | 1,36 |
| Current ratio | 1,67 | 1,65 | 1,72 |
| Return on equity | 11,1 % | 9,7 % | 4,6 % |
| Balance sheet total | 877 t€ | 837 t€ | 862 t€ |
| Equity | 611 t€ | 596 t€ | 590 t€ |
| Cash and bank | 351 t€ | 272 t€ | 315 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Gross profit or loss | 192 t€ | 186 t€ | 152 t€ |
| Personnel expenses | 60 t€ | -73 t€ | -72 t€ |
| Depreciations and reductions in value | 4 134 € | -5 233 € | -6 676 € |
| Other operating expenses | 43 t€ | -47 t€ | -40 t€ |
| Operating profit (loss) | 85 t€ | 62 t€ | 33 t€ |
| Financial income and expenses + (-) | 87 € | 11 t€ | -98 € |
| Profit (loss) before appropriations and taxes | 85 t€ | 72 t€ | 33 t€ |
| Income taxes | 17 t€ | -15 t€ | -5 923 € |
| Profit (loss) for the financial year | 68 t€ | 58 t€ | 27 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 434 t€ | 438 t€ | 394 t€ |
| Stocks | 68 t€ | 93 t€ | 100 t€ |
| Receivables | 23 t€ | 33 t€ | 53 t€ |
| Cash in hand and at banks | 351 t€ | 272 t€ | 315 t€ |
| Current assets | 443 t€ | 398 t€ | 468 t€ |
| Assets | 877 t€ | 837 t€ | 862 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 611 t€ | 596 t€ | 590 t€ |
| Short-term liabilities | 265 t€ | 241 t€ | 272 t€ |
| Liabilities | 265 t€ | 241 t€ | 272 t€ |
All financial statement items (43)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Gross profit or loss | 192 t€ | 186 t€ | 152 t€ |
| Personnel expenses | 60 t€ | -73 t€ | -72 t€ |
| Depreciations and reductions in value | 4 134 € | -5 233 € | -6 676 € |
| Other operating expenses | 43 t€ | -47 t€ | -40 t€ |
| Operating profit (loss) | 85 t€ | 62 t€ | 33 t€ |
| Financial income and expenses + (-) | 87 € | 11 t€ | -98 € |
| Profit (loss) before appropriations and taxes | 85 t€ | 72 t€ | 33 t€ |
| Income taxes | 17 t€ | -15 t€ | -5 923 € |
| Profit (loss) for the financial year | 68 t€ | 58 t€ | 27 t€ |
| Non-current assets | 434 t€ | 438 t€ | 394 t€ |
| Stocks | 68 t€ | 93 t€ | 100 t€ |
| Receivables | 23 t€ | 33 t€ | 53 t€ |
| Cash in hand and at banks | 351 t€ | 272 t€ | 315 t€ |
| Current assets | 443 t€ | 398 t€ | 468 t€ |
| Assets | 877 t€ | 837 t€ | 862 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 611 t€ | 596 t€ | 590 t€ |
| Short-term liabilities | 265 t€ | 241 t€ | 272 t€ |
| Liabilities | 265 t€ | 241 t€ | 272 t€ |
| Retained earnings | 541 t€ | 536 t€ | 560 t€ |
| Other current liabilities | 253 t€ | 234 t€ | 238 t€ |
| Profit (loss) for the period, equity | 68 t€ | 58 t€ | 27 t€ |
| Other short-term receivables | 22 € | 1 252 € | 11 € |
| Depreciations according to plan | 4 134 € | -5 233 € | -6 676 € |
| Short-term accounts payable | 2 326 € | 2 094 € | 25 t€ |
| Land and water areas, Owned | 11 t€ | 11 t€ | 11 t€ |
| Wages and salaries | 40 t€ | -45 t€ | -40 t€ |
| Short-term sales receivables | 19 t€ | 27 t€ | 14 t€ |
| Interest expenses and other financial expenses for non-Group companies | 95 € | -96 € | -116 € |
| Other interest and financial income from non-group companies | 8 € | 11 t€ | 18 € |
| Other social security expenses | 4 105 € | -4 079 € | -4 984 € |
| Tangible assets | 34 t€ | 38 t€ | 44 t€ |
| Other receivables (investments) | 400 t€ | 0 € | – |
| Short-term accrued expenses and deferred income | 11 t€ | 4 533 € | 8 521 € |
| Short-term receivables | 23 t€ | 33 t€ | 53 t€ |
| Pension expenses | 16 t€ | -24 t€ | -27 t€ |
| Buildings and structures, Owned | 14 t€ | 15 t€ | 17 t€ |
| Machinery and equipment | 9 150 € | 12 t€ | 16 t€ |
| Other shares and similar rights of ownership | 0 € | 400 t€ | 350 t€ |
| Materials and supplies | 68 t€ | 93 t€ | 100 t€ |
| Short-term prepayments and accrued income | 4 129 € | 4 990 € | 39 t€ |
| Investments | 400 t€ | 400 t€ | 350 t€ |
| Liabilities | 877 t€ | 837 t€ | 862 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, LM-Kattoristikot Oy is in the upper half of the industry class manufacture of other builders’ carpentry and joinery n.e.c. (137 companies with taxable income; median 30 t€, 2,4 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.