Legekustannus Oy is a limited company based in Helsinki, registered in 1988. In the financial year ending 31.1.2026, revenue was 1,4 M€ and operating profit 577 t€; equity ratio 85.8 %. Public buyers bought 34 t€ from it in 2022–2026; the largest buyer is Terveyden ja hyvinvoinnin laitos (Sosiaali- ja terveysministeriön hallinnonala).
Revenue 20261,4 M€+210 % on the previous year
Operating profit577 t€42,6 % of revenue
Net profit545 t€EBITDA 562 t€
Equity ratio85,8 %quick ratio 13,10
Taxable income 20240 €
profit as taxed
Income taxes 20240 €5 621 € in 2020–2024
In business37 yrsregistered 28.12.1988
Sales to public buyers34 t€2022–2026
Financials
RevenueOperating profitNet profit
| Key figures | 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | 31.1.2022 | 31.1.2021 |
|---|---|---|---|---|---|---|
| Revenue | 1,4 M€ | 438 t€ | 445 t€ | 423 t€ | 166 t€ | 0 € |
| Revenue change | 209,8 % | -1,6 % | 5,1 % | 155,6 % | – | – |
| EBITDA | 562 t€ | 4,6 M€ | -40 t€ | 876 € | -70 t€ | -103 t€ |
| EBITDA % | 41,5 % | 1047,3 % | -9,0 % | 0,2 % | -42,3 % | – |
| Operating profit | 577 t€ | 4,6 M€ | -44 t€ | -4 365 € | -76 t€ | -112 t€ |
| Operating margin | 42,6 % | 1046,5 % | -9,9 % | -1,0 % | -46,2 % | – |
| Net profit | 545 t€ | 4,8 M€ | -30 t€ | 43 t€ | -119 t€ | -103 t€ |
| Personnel costs | -70 t€ | 75 t€ | 94 t€ | 94 t€ | 94 t€ | 92 t€ |
| Equity ratio | 85,8 % | 75,0 % | 9,6 % | 15,4 % | 20,1 % | 46,2 % |
| Quick ratio | 13,10 | 7,58 | 1,87 | 1,99 | 1,83 | 3,06 |
| Current ratio | 15,43 | 9,44 | 1,87 | 1,99 | 1,83 | 3,06 |
| Debt to revenue | 66,6 % | 381,8 % | 549,9 % | 542,8 % | 1308,2 % | – |
| Return on equity | 10,0 % | 96,4 % | -11,5 % | 10,3 % | -21,9 % | -13,1 % |
| Balance sheet total | 6,4 M€ | 6,7 M€ | 2,7 M€ | 2,7 M€ | 2,7 M€ | 1,7 M€ |
| Equity | 5,5 M€ | 5,0 M€ | 259 t€ | 418 t€ | 545 t€ | 789 t€ |
| Cash and bank | 169 t€ | 85 t€ | 44 t€ | 43 t€ | 39 t€ | 56 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | 31.1.2022 | 31.1.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 1,4 M€ | 438 t€ | 445 t€ | 423 t€ | 166 t€ | 0 € |
| Other operating income | 22 t€ | 4,7 M€ | 41 t€ | 41 t€ | 39 t€ | 65 t€ |
| Raw materials and services | 597 t€ | -302 t€ | -297 t€ | -271 t€ | -91 t€ | 0 € |
| Personnel expenses | 70 t€ | -75 t€ | -94 t€ | -94 t€ | -94 t€ | -92 t€ |
| Depreciations and reductions in value | 15 t€ | -3 562 € | -4 289 € | -5 241 € | -6 491 € | -8 373 € |
| Other operating expenses | 119 t€ | -129 t€ | -134 t€ | -98 t€ | -90 t€ | -77 t€ |
| Operating profit (loss) | 577 t€ | 4,6 M€ | -44 t€ | -4 365 € | -76 t€ | -112 t€ |
| Financial income and expenses + (-) | -111 t€ | 41 t€ | 15 t€ | 48 t€ | -41 t€ | 8 736 € |
| Profit (loss) before appropriations and taxes | 688 t€ | 4,6 M€ | -29 t€ | 43 t€ | -118 t€ | -103 t€ |
| Income taxes | 143 t€ | -1 223 € | -361 € | -344 € | -1 496 € | -328 € |
| Profit (loss) for the financial year | 545 t€ | 4,8 M€ | -30 t€ | 43 t€ | -119 t€ | -103 t€ |
Balance sheet
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | 31.1.2022 | 31.1.2021 | |
|---|---|---|---|---|---|---|
| Non-current assets | 2,9 M€ | 2,9 M€ | 2,0 M€ | 2,0 M€ | 2,0 M€ | 932 t€ |
| Stocks | 522 t€ | 752 t€ | 0 € | – | – | – |
| Receivables | 2,4 M€ | 2,4 M€ | 73 t€ | 72 t€ | 71 t€ | 43 t€ |
| Cash in hand and at banks | 169 t€ | 85 t€ | 44 t€ | 43 t€ | 39 t€ | 56 t€ |
| Current assets | 3,5 M€ | 3,8 M€ | 736 t€ | 761 t€ | 734 t€ | 776 t€ |
| Assets | 6,4 M€ | 6,7 M€ | 2,7 M€ | 2,7 M€ | 2,7 M€ | 1,7 M€ |
| Share capital or other similar capital | 3 364 € | 3 364 € | 3 364 € | 3 364 € | 3 364 € | 3 364 € |
| Capital and reserves | 5,5 M€ | 5,0 M€ | 259 t€ | 418 t€ | 545 t€ | 789 t€ |
| Long-term liabilities | 700 t€ | 1,3 M€ | 2,1 M€ | 1,9 M€ | 1,8 M€ | 665 t€ |
| Short-term liabilities | 225 t€ | 403 t€ | 393 t€ | 383 t€ | 400 t€ | 254 t€ |
| Liabilities | 925 t€ | 1,7 M€ | 2,5 M€ | 2,3 M€ | 2,2 M€ | 919 t€ |
All financial statement items (63)
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | 31.1.2022 | 31.1.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 1,4 M€ | 438 t€ | 445 t€ | 423 t€ | 166 t€ | 0 € |
| Other operating income | 22 t€ | 4,7 M€ | 41 t€ | 41 t€ | 39 t€ | 65 t€ |
| Raw materials and services | 597 t€ | -302 t€ | -297 t€ | -271 t€ | -91 t€ | 0 € |
| Personnel expenses | 70 t€ | -75 t€ | -94 t€ | -94 t€ | -94 t€ | -92 t€ |
| Depreciations and reductions in value | 15 t€ | -3 562 € | -4 289 € | -5 241 € | -6 491 € | -8 373 € |
| Other operating expenses | 119 t€ | -129 t€ | -134 t€ | -98 t€ | -90 t€ | -77 t€ |
| Operating profit (loss) | 577 t€ | 4,6 M€ | -44 t€ | -4 365 € | -76 t€ | -112 t€ |
| Financial income and expenses + (-) | -111 t€ | 41 t€ | 15 t€ | 48 t€ | -41 t€ | 8 736 € |
| Profit (loss) before appropriations and taxes | 688 t€ | 4,6 M€ | -29 t€ | 43 t€ | -118 t€ | -103 t€ |
| Income taxes | 143 t€ | -1 223 € | -361 € | -344 € | -1 496 € | -328 € |
| Profit (loss) for the financial year | 545 t€ | 4,8 M€ | -30 t€ | 43 t€ | -119 t€ | -103 t€ |
| Non-current assets | 2,9 M€ | 2,9 M€ | 2,0 M€ | 2,0 M€ | 2,0 M€ | 932 t€ |
| Stocks | 522 t€ | 752 t€ | 0 € | – | – | – |
| Receivables | 2,4 M€ | 2,4 M€ | 73 t€ | 72 t€ | 71 t€ | 43 t€ |
| Cash in hand and at banks | 169 t€ | 85 t€ | 44 t€ | 43 t€ | 39 t€ | 56 t€ |
| Current assets | 3,5 M€ | 3,8 M€ | 736 t€ | 761 t€ | 734 t€ | 776 t€ |
| Assets | 6,4 M€ | 6,7 M€ | 2,7 M€ | 2,7 M€ | 2,7 M€ | 1,7 M€ |
| Share capital or other similar capital | 3 364 € | 3 364 € | 3 364 € | 3 364 € | 3 364 € | 3 364 € |
| Capital and reserves | 5,5 M€ | 5,0 M€ | 259 t€ | 418 t€ | 545 t€ | 789 t€ |
| Long-term liabilities | 700 t€ | 1,3 M€ | 2,1 M€ | 1,9 M€ | 1,8 M€ | 665 t€ |
| Short-term liabilities | 225 t€ | 403 t€ | 393 t€ | 383 t€ | 400 t€ | 254 t€ |
| Liabilities | 925 t€ | 1,7 M€ | 2,5 M€ | 2,3 M€ | 2,2 M€ | 919 t€ |
| Other current liabilities | 87 t€ | 293 t€ | 323 t€ | 321 t€ | 357 t€ | 214 t€ |
| Interest expenses and other financial expenses for Group companies | 0 € | -13 t€ | -12 t€ | -10 t€ | -8 703 € | -8 753 € |
| Short-term advances received | 22 t€ | 33 t€ | 25 t€ | 17 t€ | – | – |
| Other tangible assets | 3 835 € | 3 835 € | 841 € | 841 € | 841 € | 841 € |
| Inventory increase (+) or decrease (-) | 230 t€ | 0 € | – | – | – | – |
| Liabilities | 6,4 M€ | 6,7 M€ | 2,7 M€ | 2,7 M€ | 2,7 M€ | 1,7 M€ |
| Long-term liabilities to credit institutions | 450 t€ | 240 t€ | 0 € | – | – | – |
| Other stocks | 522 t€ | 752 t€ | 0 € | – | – | – |
| Reductions in value of shares and holdings in current assets | -1 609 € | 55 t€ | -27 t€ | 22 t€ | -53 t€ | 0 € |
| Short-term receivables | 2,4 M€ | 2,4 M€ | 73 t€ | 72 t€ | 71 t€ | 43 t€ |
| Other short-term receivables | 63 € | 6 974 € | 0 € | – | 0 € | 185 € |
| Other shares, financial securities | 371 t€ | 542 t€ | 620 t€ | 646 t€ | 624 t€ | 676 t€ |
| Other long-term liabilities | 250 t€ | 1,1 M€ | 1,1 M€ | 1,1 M€ | 1,1 M€ | 0 € |
| Land and water areas, Owned | 48 t€ | 48 t€ | 48 t€ | 48 t€ | 48 t€ | 48 t€ |
| Long-term liabilities to Group companies | – | 0 € | 1,0 M€ | 871 t€ | 705 t€ | 665 t€ |
| Other interest and financial income from non-group companies | 68 t€ | 10 € | 4 € | 0 € | 4 € | 7 922 € |
| Machinery and equipment | 39 t€ | 5 979 € | 7 973 € | 11 t€ | 14 t€ | 19 t€ |
| Retained earnings | 4,9 M€ | 175 t€ | 285 t€ | 372 t€ | 661 t€ | 889 t€ |
| Short-term liabilities to Group companies | – | 0 € | 36 t€ | 37 t€ | 33 t€ | 31 t€ |
| Short-term accounts payable | 11 t€ | 2 036 € | 3 982 € | 866 € | 4 586 € | 1 912 € |
| Wages and salaries | 52 t€ | -56 t€ | -72 t€ | -72 t€ | -72 t€ | -72 t€ |
| Intangible assets | 52 € | 105 € | 157 € | 209 € | 261 € | 313 € |
| Other shares and similar rights of ownership | 2,8 M€ | 2,8 M€ | 1,9 M€ | 1,9 M€ | 1,9 M€ | 822 t€ |
| Profit (loss) for the period, equity | 545 t€ | 4,8 M€ | -30 t€ | 43 t€ | -119 t€ | -103 t€ |
| Interest expenses and other financial expenses for non-Group companies | 34 t€ | -75 t€ | -11 t€ | -11 t€ | -10 t€ | -149 € |
| Pension expenses | 16 t€ | -17 t€ | -20 t€ | -20 t€ | -19 t€ | -17 t€ |
| Short-term prepayments and accrued income | 402 t€ | 423 t€ | 36 t€ | 35 t€ | 34 t€ | 882 € |
| Buildings and structures, Owned | 35 t€ | 36 t€ | 38 t€ | 39 t€ | 41 t€ | 43 t€ |
| Other social security expenses | 2 231 € | -1 695 € | -2 545 € | -2 378 € | -2 484 € | -2 379 € |
| Services purchased | 301 t€ | -302 t€ | -296 t€ | -271 t€ | -90 t€ | 0 € |
| Income from other investments under non-current assets, from other companies | 75 t€ | 74 t€ | 64 t€ | 46 t€ | 30 t€ | 9 716 € |
| Purchases during the financial year | 66 t€ | 0 € | -955 € | 0 € | -1 500 € | 0 € |
| Tangible assets | 126 t€ | 94 t€ | 94 t€ | 99 t€ | 104 t€ | 110 t€ |
| Shares and holdings | 371 t€ | 542 t€ | 620 t€ | 646 t€ | 624 t€ | 676 t€ |
| Current receivables from Group companies | – | 0 € | 37 t€ | 37 t€ | 37 t€ | 42 t€ |
| Depreciations according to plan | 15 t€ | -3 562 € | -4 289 € | -5 241 € | -6 491 € | -8 373 € |
| Short-term accrued expenses and deferred income | 105 t€ | 76 t€ | 6 305 € | 7 333 € | 6 478 € | 6 532 € |
| Intangible rights | 52 € | 105 € | 157 € | 209 € | 261 € | 313 € |
| Investments | 2,8 M€ | 2,8 M€ | 1,9 M€ | 1,9 M€ | 1,9 M€ | 822 t€ |
| Group contribution | 0 € | 212 t€ | 0 € | – | – | – |
| Short-term loan receivables | 2,0 M€ | 2,0 M€ | 0 € | – | – | – |
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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