Mark Kustannus Oy is a limited company based in Helsinki, registered in 1984. In the financial year ending 31.12.2025, revenue was 155 € and operating profit 1 711 €; equity ratio -434.1 %. Public buyers bought 1 570 € from it in 2023–2024; the largest buyer is Kaupunkikehitys (Järvenpää).
Revenue 2025155 €-100 % on the previous year
Operating profit1 711 €1106,8 % of revenue
Net profit1 695 €EBITDA 1 636 €
Equity ratio-434,1 %quick ratio 0,58
Taxable income 20240 €
profit as taxed
Income taxes 20240 €0 € in 2020–2024
In business42 yrsregistered 14.6.1984
Sales to public buyers1 570 €2023–2024
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue | 155 € | 38 t€ | 94 t€ | 59 t€ | 58 t€ | 47 t€ |
| Revenue change | -99,6 % | -59,3 % | 58,7 % | 1,2 % | 24,9 % | – |
| EBITDA | 1 636 € | -15 t€ | -3 109 € | -33 t€ | 44 t€ | 13 t€ |
| EBITDA % | 1058,3 % | -39,0 % | -3,3 % | -56,7 % | 75,7 % | 28,4 % |
| Operating profit | 1 711 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
| Operating margin | 1106,8 % | -39,2 % | -3,5 % | -57,0 % | 75,3 % | 27,8 % |
| Net profit | 1 695 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
| Personnel costs | 0 € | 6 500 € | 7 500 € | 6 975 € | 119 € | 15 t€ |
| Equity ratio | -434,1 % | -215,1 % | -64,6 % | -64,4 % | 21,5 % | -150,0 % |
| Quick ratio | 0,58 | 1,31 | 2,57 | 7,23 | 20,09 | 3,79 |
| Current ratio | 0,58 | 1,31 | 2,57 | 7,23 | 20,09 | 3,79 |
| Debt to revenue | 29221,5 % | 147,6 % | 63,9 % | 87,4 % | 84,1 % | 108,3 % |
| Return on equity | – | – | – | – | 326,3 % | – |
| Balance sheet total | 8 458 € | 18 t€ | 36 t€ | 31 t€ | 62 t€ | 20 t€ |
| Equity | -37 t€ | -38 t€ | -23 t€ | -20 t€ | 13 t€ | -30 t€ |
| Cash and bank | 87 € | 7 706 € | 9 682 € | 14 t€ | 52 t€ | 16 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 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 155 € | 38 t€ | 94 t€ | 59 t€ | 58 t€ | 47 t€ |
| Other operating income | 6 500 € | 0 € | – | 0 € | 9 727 € | 21 t€ |
| Raw materials and services | 0 € | -4 318 € | -36 t€ | -31 t€ | -11 t€ | -20 t€ |
| Personnel expenses | 0 € | -6 500 € | -7 500 € | -6 975 € | -119 € | -15 t€ |
| Depreciations and reductions in value | 75 € | -100 € | -133 € | -178 € | -237 € | -316 € |
| Other operating expenses | 4 869 € | -42 t€ | -53 t€ | -54 t€ | -13 t€ | -19 t€ |
| Operating profit (loss) | 1 711 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
| Financial income and expenses + (-) | 16 € | 0 € | 0 € | 0 € | -154 € | 287 € |
| Profit (loss) before appropriations and taxes | 1 695 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
| Profit (loss) for the financial year | 1 695 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 8 324 € | 8 399 € | 8 499 € | 8 632 € | 8 810 € | 1 663 € |
| Receivables | 47 € | 1 753 € | 18 t€ | 8 746 € | 1 172 € | 2 942 € |
| Cash in hand and at banks | 87 € | 7 706 € | 9 682 € | 14 t€ | 52 t€ | 16 t€ |
| Current assets | 134 € | 9 459 € | 28 t€ | 23 t€ | 54 t€ | 19 t€ |
| Assets | 8 458 € | 18 t€ | 36 t€ | 31 t€ | 62 t€ | 20 t€ |
| Share capital or other similar capital | 9 000 € | 9 000 € | 9 000 € | 9 000 € | 9 000 € | 9 000 € |
| Capital and reserves | -37 t€ | -38 t€ | -23 t€ | -20 t€ | 13 t€ | -30 t€ |
| Long-term liabilities | 45 t€ | 49 t€ | 49 t€ | 48 t€ | 46 t€ | 46 t€ |
| Short-term liabilities | 231 € | 7 225 € | 11 t€ | 3 145 € | 2 668 € | 4 900 € |
| Liabilities | 45 t€ | 56 t€ | 60 t€ | 52 t€ | 49 t€ | 51 t€ |
All financial statement items (45)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 155 € | 38 t€ | 94 t€ | 59 t€ | 58 t€ | 47 t€ |
| Other operating income | 6 500 € | 0 € | – | 0 € | 9 727 € | 21 t€ |
| Raw materials and services | 0 € | -4 318 € | -36 t€ | -31 t€ | -11 t€ | -20 t€ |
| Personnel expenses | 0 € | -6 500 € | -7 500 € | -6 975 € | -119 € | -15 t€ |
| Depreciations and reductions in value | 75 € | -100 € | -133 € | -178 € | -237 € | -316 € |
| Other operating expenses | 4 869 € | -42 t€ | -53 t€ | -54 t€ | -13 t€ | -19 t€ |
| Operating profit (loss) | 1 711 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
| Financial income and expenses + (-) | 16 € | 0 € | 0 € | 0 € | -154 € | 287 € |
| Profit (loss) before appropriations and taxes | 1 695 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
| Profit (loss) for the financial year | 1 695 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
| Non-current assets | 8 324 € | 8 399 € | 8 499 € | 8 632 € | 8 810 € | 1 663 € |
| Receivables | 47 € | 1 753 € | 18 t€ | 8 746 € | 1 172 € | 2 942 € |
| Cash in hand and at banks | 87 € | 7 706 € | 9 682 € | 14 t€ | 52 t€ | 16 t€ |
| Current assets | 134 € | 9 459 € | 28 t€ | 23 t€ | 54 t€ | 19 t€ |
| Assets | 8 458 € | 18 t€ | 36 t€ | 31 t€ | 62 t€ | 20 t€ |
| Share capital or other similar capital | 9 000 € | 9 000 € | 9 000 € | 9 000 € | 9 000 € | 9 000 € |
| Capital and reserves | -37 t€ | -38 t€ | -23 t€ | -20 t€ | 13 t€ | -30 t€ |
| Long-term liabilities | 45 t€ | 49 t€ | 49 t€ | 48 t€ | 46 t€ | 46 t€ |
| Short-term liabilities | 231 € | 7 225 € | 11 t€ | 3 145 € | 2 668 € | 4 900 € |
| Liabilities | 45 t€ | 56 t€ | 60 t€ | 52 t€ | 49 t€ | 51 t€ |
| Short-term sales receivables | 0 € | 1 680 € | 8 150 € | 7 395 € | 1 092 € | 1 302 € |
| Other short-term receivables | 47 € | 74 € | 0 € | 1 351 € | 80 € | 1 242 € |
| Retained earnings | -47 t€ | -32 t€ | -29 t€ | 4 406 € | -39 t€ | -53 t€ |
| Income from other investments under non-current assets, from other companies | – | – | – | 0 € | 292 € | 278 € |
| Short-term accrued expenses and deferred income | 0 € | 2 168 € | 365 € | 0 € | – | – |
| Pension expenses | – | – | 0 € | 25 € | 0 € | -2 022 € |
| Long-term subordinated loans | 43 t€ | 46 t€ | 46 t€ | 46 t€ | 46 t€ | 46 t€ |
| Other shares and similar rights of ownership | 8 099 € | 8 099 € | 8 099 € | 8 099 € | 8 099 € | 715 € |
| Other current liabilities | 0 € | 2 299 € | 2 099 € | 1 197 € | 711 € | 405 € |
| Short-term accounts payable | 231 € | 2 759 € | 8 383 € | 1 948 € | 1 957 € | 4 495 € |
| Investments | 8 099 € | 8 099 € | 8 099 € | 8 099 € | 8 099 € | 715 € |
| Machinery and equipment | 225 € | 300 € | 400 € | 534 € | 711 € | 948 € |
| Other interest and financial income from non-group companies | 0 € | 0 € | 0 € | 0 € | 4 € | 9 € |
| Liabilities | 8 458 € | 18 t€ | 36 t€ | 31 t€ | 62 t€ | 20 t€ |
| Interest expenses and other financial expenses for non-Group companies | 17 € | 0 € | – | 0 € | -450 € | 0 € |
| Purchases during the financial year | – | 0 € | -35 € | 0 € | -50 € | -14 t€ |
| Tangible assets | 225 € | 300 € | 400 € | 534 € | 711 € | 948 € |
| Long-term liabilities to Group companies | 2 400 € | 3 382 € | 3 283 € | 2 793 € | 682 € | 0 € |
| Short-term receivables | 47 € | 1 753 € | 18 t€ | 8 746 € | 1 172 € | 2 942 € |
| Wages and salaries | 0 € | -6 500 € | -7 500 € | -7 000 € | 0 € | -13 t€ |
| Profit (loss) for the period, equity | 1 695 € | -15 t€ | -3 243 € | -34 t€ | 44 t€ | 13 t€ |
| Depreciations according to plan | 75 € | -100 € | -133 € | -178 € | -237 € | -316 € |
| Services purchased | 0 € | -4 318 € | -36 t€ | -31 t€ | -11 t€ | -6 174 € |
| Other social security expenses | – | – | – | 0 € | -119 € | -234 € |
| Short-term prepayments and accrued income | – | 0 € | 10 t€ | 0 € | 0 € | 398 € |
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.
Sales to public buyers
Largest buyers
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