Kalevi Malinen Oy is a limited company based in Pudasjärvi, registered in 1987. In the financial year ending 28.2.2026, revenue was 3,3 M€ and operating profit 78 t€; equity ratio 80.1 %. Its taxable income in 2024 was 114 t€ and its income taxes 23 t€. Public buyers bought 3 871 € from it in 2023–2024; the largest buyer is Perhe- Ja Sos.palv Ja Oys-psyk (Pohjois-Pohjanmaan hyvinvointialue). It holds 1 alcohol licences.
Revenue 20263,3 M€-2 % on the previous year
Operating profit78 t€2,4 % of revenue
Net profit62 t€EBITDA 47 t€
Equity ratio80,1 %quick ratio 0,77
Taxable income 2024114 t€
top quarter of its industry
Income taxes 202423 t€146 t€ in 2020–2024
In business39 yrsregistered 2.9.1987
Sales to public buyers3 871 €2023–2024
Alcohol licences1latest 31.8.2000
Financials
RevenueOperating profitNet profit
| Key figures | 28.2.2026 | 28.2.2025 | 29.2.2024 | 28.2.2023 | 28.2.2022 | 28.2.2021 |
|---|---|---|---|---|---|---|
| Revenue | 3,3 M€ | 3,4 M€ | 3,8 M€ | 4,3 M€ | 4,0 M€ | 3,6 M€ |
| Revenue change | -1,8 % | -10,2 % | -11,4 % | 6,4 % | 12,4 % | – |
| EBITDA | 47 t€ | 152 t€ | 144 t€ | 78 t€ | 180 t€ | 251 t€ |
| EBITDA % | 1,4 % | 4,5 % | 3,8 % | 1,8 % | 4,5 % | 7,0 % |
| Operating profit | 78 t€ | 116 t€ | 113 t€ | 45 t€ | 143 t€ | 213 t€ |
| Operating margin | 2,4 % | 3,4 % | 3,0 % | 1,1 % | 3,6 % | 6,0 % |
| Net profit | 62 t€ | 98 t€ | 95 t€ | 33 t€ | 110 t€ | 170 t€ |
| Personnel costs | -523 t€ | 478 t€ | 495 t€ | 477 t€ | 467 t€ | 476 t€ |
| Equity ratio | 80,1 % | 88,1 % | 89,3 % | 87,0 % | 87,4 % | 85,1 % |
| Quick ratio | 0,77 | 1,18 | 1,77 | 1,71 | 1,58 | 3,73 |
| Current ratio | 1,14 | 2,07 | 2,63 | 2,42 | 2,28 | 4,26 |
| Debt to revenue | 9,2 % | 5,2 % | 3,9 % | 4,2 % | 4,4 % | 5,8 % |
| Return on equity | 5,0 % | 7,5 % | 7,7 % | 2,8 % | 9,0 % | 14,3 % |
| Balance sheet total | 1,5 M€ | 1,5 M€ | 1,4 M€ | 1,4 M€ | 1,4 M€ | 1,4 M€ |
| Equity | 1,2 M€ | 1,3 M€ | 1,2 M€ | 1,2 M€ | 1,2 M€ | 1,2 M€ |
| Cash and bank | 44 t€ | 51 t€ | 94 t€ | 134 t€ | 146 t€ | 623 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 28.2.2026 | 28.2.2025 | 29.2.2024 | 28.2.2023 | 28.2.2022 | 28.2.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 3,3 M€ | 3,4 M€ | 3,8 M€ | 4,3 M€ | 4,0 M€ | 3,6 M€ |
| Other operating income | 5 925 € | 5 840 € | 57 t€ | 6 175 € | 6 404 € | 52 t€ |
| Raw materials and services | 2,5 M€ | -2,6 M€ | -3,0 M€ | -3,5 M€ | -3,2 M€ | -2,7 M€ |
| Personnel expenses | 523 t€ | -478 t€ | -495 t€ | -477 t€ | -467 t€ | -476 t€ |
| Depreciations and reductions in value | 31 t€ | -36 t€ | -31 t€ | -33 t€ | -37 t€ | -38 t€ |
| Other operating expenses | 203 t€ | -196 t€ | -234 t€ | -248 t€ | -186 t€ | -207 t€ |
| Operating profit (loss) | 78 t€ | 116 t€ | 113 t€ | 45 t€ | 143 t€ | 213 t€ |
| Financial income and expenses + (-) | -1 € | 5 688 € | 1 346 € | -3 626 € | -1 092 € | -1 967 € |
| Profit (loss) before appropriations and taxes | 78 t€ | 122 t€ | 114 t€ | 41 t€ | 142 t€ | 211 t€ |
| Income taxes | 16 t€ | -24 t€ | -19 t€ | -8 271 € | -32 t€ | -41 t€ |
| Profit (loss) for the financial year | 62 t€ | 98 t€ | 95 t€ | 33 t€ | 110 t€ | 170 t€ |
Balance sheet
| 28.2.2026 | 28.2.2025 | 29.2.2024 | 28.2.2023 | 28.2.2022 | 28.2.2021 | |
|---|---|---|---|---|---|---|
| Non-current assets | 1,2 M€ | 1,1 M€ | 998 t€ | 940 t€ | 1,0 M€ | 514 t€ |
| Stocks | 114 t€ | 156 t€ | 127 t€ | 127 t€ | 124 t€ | 110 t€ |
| Receivables | 192 t€ | 156 t€ | 168 t€ | 172 t€ | 134 t€ | 152 t€ |
| Cash in hand and at banks | 44 t€ | 51 t€ | 94 t€ | 134 t€ | 146 t€ | 623 t€ |
| Current assets | 351 t€ | 363 t€ | 390 t€ | 434 t€ | 404 t€ | 884 t€ |
| Assets | 1,5 M€ | 1,5 M€ | 1,4 M€ | 1,4 M€ | 1,4 M€ | 1,4 M€ |
| Share capital or other similar capital | 30 t€ | 30 t€ | 30 t€ | 30 t€ | 30 t€ | 30 t€ |
| Capital and reserves | 1,2 M€ | 1,3 M€ | 1,2 M€ | 1,2 M€ | 1,2 M€ | 1,2 M€ |
| Short-term liabilities | 308 t€ | 175 t€ | 148 t€ | 179 t€ | 177 t€ | 208 t€ |
| Liabilities | 308 t€ | 175 t€ | 148 t€ | 179 t€ | 177 t€ | 208 t€ |
All financial statement items (52)
| 28.2.2026 | 28.2.2025 | 29.2.2024 | 28.2.2023 | 28.2.2022 | 28.2.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 3,3 M€ | 3,4 M€ | 3,8 M€ | 4,3 M€ | 4,0 M€ | 3,6 M€ |
| Other operating income | 5 925 € | 5 840 € | 57 t€ | 6 175 € | 6 404 € | 52 t€ |
| Raw materials and services | 2,5 M€ | -2,6 M€ | -3,0 M€ | -3,5 M€ | -3,2 M€ | -2,7 M€ |
| Personnel expenses | 523 t€ | -478 t€ | -495 t€ | -477 t€ | -467 t€ | -476 t€ |
| Depreciations and reductions in value | 31 t€ | -36 t€ | -31 t€ | -33 t€ | -37 t€ | -38 t€ |
| Other operating expenses | 203 t€ | -196 t€ | -234 t€ | -248 t€ | -186 t€ | -207 t€ |
| Operating profit (loss) | 78 t€ | 116 t€ | 113 t€ | 45 t€ | 143 t€ | 213 t€ |
| Financial income and expenses + (-) | -1 € | 5 688 € | 1 346 € | -3 626 € | -1 092 € | -1 967 € |
| Profit (loss) before appropriations and taxes | 78 t€ | 122 t€ | 114 t€ | 41 t€ | 142 t€ | 211 t€ |
| Income taxes | 16 t€ | -24 t€ | -19 t€ | -8 271 € | -32 t€ | -41 t€ |
| Profit (loss) for the financial year | 62 t€ | 98 t€ | 95 t€ | 33 t€ | 110 t€ | 170 t€ |
| Non-current assets | 1,2 M€ | 1,1 M€ | 998 t€ | 940 t€ | 1,0 M€ | 514 t€ |
| Stocks | 114 t€ | 156 t€ | 127 t€ | 127 t€ | 124 t€ | 110 t€ |
| Receivables | 192 t€ | 156 t€ | 168 t€ | 172 t€ | 134 t€ | 152 t€ |
| Cash in hand and at banks | 44 t€ | 51 t€ | 94 t€ | 134 t€ | 146 t€ | 623 t€ |
| Current assets | 351 t€ | 363 t€ | 390 t€ | 434 t€ | 404 t€ | 884 t€ |
| Assets | 1,5 M€ | 1,5 M€ | 1,4 M€ | 1,4 M€ | 1,4 M€ | 1,4 M€ |
| Share capital or other similar capital | 30 t€ | 30 t€ | 30 t€ | 30 t€ | 30 t€ | 30 t€ |
| Capital and reserves | 1,2 M€ | 1,3 M€ | 1,2 M€ | 1,2 M€ | 1,2 M€ | 1,2 M€ |
| Short-term liabilities | 308 t€ | 175 t€ | 148 t€ | 179 t€ | 177 t€ | 208 t€ |
| Liabilities | 308 t€ | 175 t€ | 148 t€ | 179 t€ | 177 t€ | 208 t€ |
| Other current liabilities | 135 t€ | 12 t€ | 25 t€ | 19 t€ | 27 t€ | 27 t€ |
| Wages and salaries | 430 t€ | -397 t€ | -409 t€ | -395 t€ | -381 t€ | -389 t€ |
| Income from other investments under non-current assets, from other companies | – | – | 0 € | 1 536 € | 0 € | – |
| Inventory increase (+) or decrease (-) | 41 t€ | 29 t€ | 128 € | 2 822 € | 14 t€ | -40 t€ |
| Pension expenses | 75 t€ | -67 t€ | -70 t€ | -68 t€ | -69 t€ | -72 t€ |
| Tangible assets | 388 t€ | 419 t€ | 378 t€ | 370 t€ | 395 t€ | 414 t€ |
| Depreciations according to plan | 31 t€ | -36 t€ | -31 t€ | -33 t€ | -37 t€ | -38 t€ |
| Liabilities | 1,5 M€ | 1,5 M€ | 1,4 M€ | 1,4 M€ | 1,4 M€ | 1,4 M€ |
| Other short-term receivables | 0 € | 104 t€ | 104 t€ | 104 t€ | 64 t€ | 64 t€ |
| Investments | 810 t€ | 690 t€ | 620 t€ | 570 t€ | 606 t€ | 100 t€ |
| Buildings and structures, Owned | 258 t€ | 278 t€ | 272 t€ | 253 t€ | 272 t€ | 292 t€ |
| Other social security expenses | 18 t€ | -14 t€ | -17 t€ | -13 t€ | -17 t€ | -14 t€ |
| Share premium reserve | 109 t€ | 109 t€ | 109 t€ | 109 t€ | 109 t€ | 109 t€ |
| Other long-term receivables | 104 t€ | 0 € | – | – | – | – |
| Land and water areas, Owned | 74 t€ | 74 t€ | 74 t€ | 74 t€ | 74 t€ | 74 t€ |
| Profit (loss) for the period, equity | 62 t€ | 98 t€ | 95 t€ | 33 t€ | 110 t€ | 170 t€ |
| Services purchased | 1 740 € | -2 161 € | -1 605 € | -2 422 € | -2 666 € | -708 € |
| Retained earnings | 1,0 M€ | 1,1 M€ | 1,0 M€ | 1,0 M€ | 978 t€ | 881 t€ |
| Purchases during the financial year | 2,5 M€ | -2,6 M€ | -3,0 M€ | -3,5 M€ | -3,2 M€ | -2,6 M€ |
| Finished products | 114 t€ | 156 t€ | 127 t€ | 127 t€ | 124 t€ | 110 t€ |
| Other tangible assets | 29 t€ | 33 t€ | 0 € | – | 0 € | 69 € |
| Short-term prepayments and accrued income | 29 t€ | 14 t€ | 21 t€ | 50 t€ | 24 t€ | 15 t€ |
| Other interest and financial income from non-group companies | 1 € | 7 626 € | 1 446 € | 1 € | 1 € | 1 € |
| Long-term receivables | 104 t€ | 0 € | – | – | – | – |
| Other shares and similar rights of ownership | 810 t€ | 690 t€ | 620 t€ | 570 t€ | 606 t€ | 100 t€ |
| Short-term accrued expenses and deferred income | 29 t€ | 34 t€ | 29 t€ | 28 t€ | 28 t€ | 18 t€ |
| Short-term sales receivables | 58 t€ | 38 t€ | 43 t€ | 18 t€ | 47 t€ | 73 t€ |
| Short-term receivables | 88 t€ | 156 t€ | 168 t€ | 172 t€ | 134 t€ | 152 t€ |
| Interest expenses and other financial expenses for non-Group companies | 0 € | -1 938 € | -100 € | -5 163 € | -1 093 € | -1 967 € |
| Machinery and equipment | 26 t€ | 34 t€ | 32 t€ | 43 t€ | 49 t€ | 47 t€ |
| Short-term accounts payable | 143 t€ | 129 t€ | 94 t€ | 132 t€ | 123 t€ | 162 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, Kalevi Malinen Oy is in the top quarter of the industry class restaurants and cafeterias (3068 companies with taxable income; median 22 t€, 5,1 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.
Sales to public buyers
Largest buyers
Alcohol licences
- Neste PudasjärviPietarilantieVähittäismyynti
Free monthly list: Pudasjärvi
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