JPS Koskela Oy is a limited company based in Parkano, registered in 1983. In the financial year ending 31.12.2025, revenue was 1,4 M€ and operating profit 24 t€; equity ratio 83.6 %. Its taxable income in 2024 was 42 t€ and its income taxes 8 410 €. Public buyers bought 1 478 € from it in 2023–2024; the largest buyer is Ikäihmisten Ja Vammaisten Palvelut (Pirkanmaan hyvinvointialue).
Financials
| Key figures | 31.12.2025 | 31.12.2024 |
|---|---|---|
| Revenue | 1,4 M€ | 1,5 M€ |
| Revenue change | -3,5 % | – |
| EBITDA | 10 t€ | -34 t€ |
| EBITDA % | 0,7 % | -2,2 % |
| Operating profit | 24 t€ | -6 504 € |
| Operating margin | 1,7 % | -0,4 % |
| Net profit | 66 t€ | 31 t€ |
| Personnel costs | -200 t€ | -195 t€ |
| Equity ratio | 83,6 % | 89,7 % |
| Quick ratio | 5,19 | 8,18 |
| Current ratio | 5,81 | 9,19 |
| Debt to revenue | 29,8 % | 17,8 % |
| Return on equity | 3,0 % | 1,3 % |
| Balance sheet total | 2,6 M€ | 2,6 M€ |
| Equity | 2,2 M€ | 2,3 M€ |
| Cash and bank | 2,0 M€ | 1,9 M€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 1,4 M€ | 1,5 M€ |
| Raw materials and services | 1,1 M€ | 1,2 M€ |
| Personnel expenses | 200 t€ | 195 t€ |
| Depreciations and reductions in value | 14 t€ | 27 t€ |
| Other operating expenses | 84 t€ | 93 t€ |
| Operating profit (loss) | 24 t€ | -6 504 € |
| Financial income and expenses + (-) | -58 t€ | -49 t€ |
| Profit (loss) before appropriations and taxes | 82 t€ | 42 t€ |
| Income taxes | 16 t€ | 12 t€ |
| Profit (loss) for the financial year | 66 t€ | 31 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Non-current assets | 124 t€ | 130 t€ |
| Stocks | 265 t€ | 270 t€ |
| Receivables | 246 t€ | 294 t€ |
| Cash in hand and at banks | 2,0 M€ | 1,9 M€ |
| Current assets | 2,5 M€ | 2,4 M€ |
| Assets | 2,6 M€ | 2,6 M€ |
| Share capital or other similar capital | 25 t€ | 25 t€ |
| Capital and reserves | 2,2 M€ | 2,3 M€ |
| Short-term liabilities | 430 t€ | 266 t€ |
| Liabilities | 430 t€ | 266 t€ |
All financial statement items (49)
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 1,4 M€ | 1,5 M€ |
| Raw materials and services | 1,1 M€ | 1,2 M€ |
| Personnel expenses | 200 t€ | 195 t€ |
| Depreciations and reductions in value | 14 t€ | 27 t€ |
| Other operating expenses | 84 t€ | 93 t€ |
| Operating profit (loss) | 24 t€ | -6 504 € |
| Financial income and expenses + (-) | -58 t€ | -49 t€ |
| Profit (loss) before appropriations and taxes | 82 t€ | 42 t€ |
| Income taxes | 16 t€ | 12 t€ |
| Profit (loss) for the financial year | 66 t€ | 31 t€ |
| Non-current assets | 124 t€ | 130 t€ |
| Stocks | 265 t€ | 270 t€ |
| Receivables | 246 t€ | 294 t€ |
| Cash in hand and at banks | 2,0 M€ | 1,9 M€ |
| Current assets | 2,5 M€ | 2,4 M€ |
| Assets | 2,6 M€ | 2,6 M€ |
| Share capital or other similar capital | 25 t€ | 25 t€ |
| Capital and reserves | 2,2 M€ | 2,3 M€ |
| Short-term liabilities | 430 t€ | 266 t€ |
| Liabilities | 430 t€ | 266 t€ |
| Other current liabilities | 273 t€ | 121 t€ |
| Wages and salaries | 165 t€ | 160 t€ |
| Income from other investments under non-current assets, from other companies | 50 t€ | 61 t€ |
| Inventory increase (+) or decrease (-) | 4 687 € | 49 t€ |
| Pension expenses | 28 t€ | 30 t€ |
| Tangible assets | 83 t€ | 89 t€ |
| Intangible assets | 29 t€ | 29 t€ |
| Intangible rights | 29 t€ | 29 t€ |
| Depreciations according to plan | 14 t€ | 27 t€ |
| Liabilities | 2,6 M€ | 2,6 M€ |
| Other short-term receivables | 122 t€ | 146 t€ |
| Investments | 11 t€ | 11 t€ |
| Other social security expenses | 6 512 € | 5 127 € |
| Buildings and structures, Owned | 33 t€ | 35 t€ |
| Materials and supplies | 265 t€ | 270 t€ |
| Land and water areas, Owned | 15 t€ | 15 t€ |
| Profit (loss) for the period, equity | 66 t€ | 31 t€ |
| Retained earnings | 2,1 M€ | 2,3 M€ |
| Purchases during the financial year | 1,1 M€ | 1,1 M€ |
| Short-term prepayments and accrued income | 365 € | 365 € |
| Other interest and financial income from non-group companies | 21 t€ | 1 258 € |
| Other shares and similar rights of ownership | 11 t€ | 11 t€ |
| Short-term accrued expenses and deferred income | 106 t€ | 85 t€ |
| Short-term sales receivables | 84 t€ | 108 t€ |
| Short-term receivables | 246 t€ | 294 t€ |
| Short-term loan receivables | 40 t€ | 40 t€ |
| Interest expenses and other financial expenses for non-Group companies | 13 t€ | 14 t€ |
| Machinery and equipment | 35 t€ | 39 t€ |
| Short-term accounts payable | 51 t€ | 60 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, JPS Koskela Oy is in the lower half of the industry class non-specialised retail sale of predominately food, beverages or tobacco (763 companies with taxable income; median 94 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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