Puusepänliike Nukarinen Oy is a limited company based in Alavus, registered in 1996. In the financial year ending 31.3.2026, revenue was 313 t€ and operating profit 14 t€; equity ratio 78.6 %. Its taxable income in 2024 was 21 t€ and its income taxes 4 218 €. Public buyers bought 342 € from it in 2022–2025; 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 |
|---|---|---|---|---|
| Revenue | 313 t€ | 291 t€ | 322 t€ | 313 t€ |
| Revenue change | 7,9 % | -9,7 % | 2,7 % | – |
| EBITDA | 11 t€ | -4 803 € | 24 t€ | 42 t€ |
| EBITDA % | 3,6 % | -1,7 % | 7,6 % | 13,3 % |
| Operating profit | 14 t€ | -1 932 € | 21 t€ | 39 t€ |
| Operating margin | 4,3 % | -0,7 % | 6,5 % | 12,5 % |
| Net profit | 11 t€ | -1 900 € | 17 t€ | 31 t€ |
| Personnel costs | -102 t€ | -103 t€ | 104 t€ | 96 t€ |
| Equity ratio | 78,6 % | 70,3 % | 67,8 % | 73,2 % |
| Quick ratio | 1,55 | 1,42 | 1,37 | 0,91 |
| Current ratio | 4,25 | 2,99 | 2,75 | 3,31 |
| Debt to revenue | 7,0 % | 10,3 % | 11,5 % | 7,6 % |
| Return on equity | 13,8 % | -2,7 % | 21,7 % | 48,5 % |
| Balance sheet total | 103 t€ | 101 t€ | 115 t€ | 89 t€ |
| Equity | 81 t€ | 71 t€ | 78 t€ | 65 t€ |
| Cash and bank | 15 t€ | 18 t€ | 32 t€ | 8 342 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | |
|---|---|---|---|---|
| Turnover | 313 t€ | 291 t€ | 322 t€ | 313 t€ |
| Other operating income | – | – | 0 € | 143 € |
| Raw materials and services | 128 t€ | 95 t€ | -92 t€ | -101 t€ |
| Personnel expenses | 102 t€ | 103 t€ | -104 t€ | -96 t€ |
| Depreciations and reductions in value | 2 179 € | 2 871 € | -3 401 € | -2 358 € |
| Other operating expenses | 68 t€ | 92 t€ | -98 t€ | -76 t€ |
| Operating profit (loss) | 14 t€ | -1 932 € | 21 t€ | 39 t€ |
| Financial income and expenses + (-) | -20 € | -32 € | 103 € | 2 € |
| Profit (loss) before appropriations and taxes | 14 t€ | -1 900 € | 21 t€ | 39 t€ |
| Income taxes | 2 366 € | 0 € | -4 203 € | -7 859 € |
| Profit (loss) for the financial year | 11 t€ | -1 900 € | 17 t€ | 31 t€ |
Balance sheet
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | |
|---|---|---|---|---|
| Non-current assets | 9 254 € | 11 t€ | 13 t€ | 10 t€ |
| Stocks | 60 t€ | 47 t€ | 51 t€ | 57 t€ |
| Receivables | 19 t€ | 25 t€ | 19 t€ | 13 t€ |
| Cash in hand and at banks | 15 t€ | 18 t€ | 32 t€ | 8 342 € |
| Current assets | 94 t€ | 89 t€ | 102 t€ | 78 t€ |
| Assets | 103 t€ | 101 t€ | 115 t€ | 89 t€ |
| Capital and reserves | 81 t€ | 71 t€ | 78 t€ | 65 t€ |
| Short-term liabilities | 22 t€ | 30 t€ | 37 t€ | 24 t€ |
| Liabilities | 22 t€ | 30 t€ | 37 t€ | 24 t€ |
All financial statement items (48)
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | |
|---|---|---|---|---|
| Turnover | 313 t€ | 291 t€ | 322 t€ | 313 t€ |
| Other operating income | – | – | 0 € | 143 € |
| Raw materials and services | 128 t€ | 95 t€ | -92 t€ | -101 t€ |
| Personnel expenses | 102 t€ | 103 t€ | -104 t€ | -96 t€ |
| Depreciations and reductions in value | 2 179 € | 2 871 € | -3 401 € | -2 358 € |
| Other operating expenses | 68 t€ | 92 t€ | -98 t€ | -76 t€ |
| Operating profit (loss) | 14 t€ | -1 932 € | 21 t€ | 39 t€ |
| Financial income and expenses + (-) | -20 € | -32 € | 103 € | 2 € |
| Profit (loss) before appropriations and taxes | 14 t€ | -1 900 € | 21 t€ | 39 t€ |
| Income taxes | 2 366 € | 0 € | -4 203 € | -7 859 € |
| Profit (loss) for the financial year | 11 t€ | -1 900 € | 17 t€ | 31 t€ |
| Non-current assets | 9 254 € | 11 t€ | 13 t€ | 10 t€ |
| Stocks | 60 t€ | 47 t€ | 51 t€ | 57 t€ |
| Receivables | 19 t€ | 25 t€ | 19 t€ | 13 t€ |
| Cash in hand and at banks | 15 t€ | 18 t€ | 32 t€ | 8 342 € |
| Current assets | 94 t€ | 89 t€ | 102 t€ | 78 t€ |
| Assets | 103 t€ | 101 t€ | 115 t€ | 89 t€ |
| Capital and reserves | 81 t€ | 71 t€ | 78 t€ | 65 t€ |
| Short-term liabilities | 22 t€ | 30 t€ | 37 t€ | 24 t€ |
| Liabilities | 22 t€ | 30 t€ | 37 t€ | 24 t€ |
| Pension expenses | 13 t€ | 13 t€ | -14 t€ | -14 t€ |
| Depreciations according to plan | 2 179 € | 2 871 € | -3 401 € | -2 358 € |
| Tangible assets | 9 254 € | 11 t€ | 13 t€ | 10 t€ |
| Retained earnings | 70 t€ | 73 t€ | 61 t€ | 33 t€ |
| Short-term receivables | 19 t€ | 25 t€ | 19 t€ | 13 t€ |
| Change in stocks of products + (-) | – | – | -3 900 € | 1 162 € |
| Other current liabilities | 4 004 € | 11 t€ | 13 t€ | 5 883 € |
| Short-term sales receivables | 14 t€ | 14 t€ | 12 t€ | 7 695 € |
| Short-term prepayments and accrued income | 4 354 € | 3 142 € | 6 856 € | 5 620 € |
| Other interest and financial income from non-group companies | 20 € | 97 € | 97 € | 18 € |
| Interest expenses and other financial expenses for non-Group companies | 0 € | 66 € | 6 € | -15 € |
| Short-term accounts payable | 5 552 € | 4 456 € | 10 t€ | 2 020 € |
| Land and water areas, Owned | 1 346 € | 1 346 € | 1 346 € | 1 346 € |
| Materials and supplies | 60 t€ | 47 t€ | 51 t€ | 53 t€ |
| Finished products | – | – | 0 € | 3 900 € |
| Long-term loan receivables | 128 € | 0 € | – | – |
| Long-term receivables | 128 € | 0 € | – | – |
| Short-term accrued expenses and deferred income | 12 t€ | 14 t€ | 14 t€ | 16 t€ |
| Profit (loss) for the period, equity | 11 t€ | -1 900 € | 17 t€ | 31 t€ |
| Other social security expenses | 3 392 € | 3 065 € | -3 613 € | -3 176 € |
| Purchases during the financial year | 104 t€ | 84 t€ | -79 t€ | -99 t€ |
| Other short-term receivables | 0 € | 7 859 € | – | – |
| Services purchased | 37 t€ | 6 131 € | -12 t€ | -14 t€ |
| Buildings and structures, Owned | 1 771 € | 1 904 € | 2 047 € | 2 201 € |
| Wages and salaries | 86 t€ | 87 t€ | -86 t€ | -79 t€ |
| Liabilities | 103 t€ | 101 t€ | 115 t€ | 89 t€ |
| Inventory increase (+) or decrease (-) | -13 t€ | 4 519 € | -1 720 € | 12 t€ |
| Machinery and equipment | 6 138 € | 8 184 € | 9 741 € | 6 577 € |
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, Puusepänliike Nukarinen Oy is in the lower half of the industry class manufacture of other builders’ carpentry and joinery n.e.c. (137 companies with taxable income; median 30 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
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