Kauppapuutarha Kukkiva Kunnas Oy is a limited company based in Oulu, registered in 1988. In the financial year ending 30.4.2025, revenue was 531 t€ and operating profit 8 788 €; equity ratio 43.3 %. Its taxable income in 2024 was 11 t€ and its income taxes 2 164 €. Public buyers bought 263 € from it in 2023–2024; the largest buyer is Vammaispalvelut (Pohjois-Pohjanmaan hyvinvointialue).
Revenue 2025531 t€-10 % on the previous year
Operating profit8 788 €1,7 % of revenue
Net profit7 596 €EBITDA 28 t€
Equity ratio43,3 %quick ratio 0,59
Taxable income 202411 t€
lower half of its industry
Income taxes 20242 164 €13 t€ in 2020–2024
In business38 yrsregistered 28.9.1988
Sales to public buyers263 €2023–2024
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Financials
RevenueOperating profitNet profit
| Key figures | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 |
|---|---|---|---|---|---|
| Revenue | 531 t€ | 592 t€ | 585 t€ | 609 t€ | 631 t€ |
| Revenue change | -10,4 % | 1,2 % | -3,9 % | -3,4 % | – |
| EBITDA | 28 t€ | 30 t€ | 25 t€ | 26 t€ | 49 t€ |
| EBITDA % | 5,3 % | 5,1 % | 4,2 % | 4,3 % | 7,7 % |
| Operating profit | 8 788 € | 7 857 € | 4 903 € | 1 603 € | 24 t€ |
| Operating margin | 1,7 % | 1,3 % | 0,8 % | 0,3 % | 3,8 % |
| Net profit | 7 596 € | 11 t€ | 3 935 € | 1 168 € | 19 t€ |
| Personnel costs | 221 t€ | 240 t€ | 274 t€ | 292 t€ | 295 t€ |
| Equity ratio | 43,3 % | 41,9 % | 36,9 % | 40,1 % | 46,6 % |
| Quick ratio | 0,59 | 0,57 | 0,57 | 0,41 | 0,54 |
| Current ratio | 1,06 | 1,09 | 1,05 | 1,03 | 1,08 |
| Debt to revenue | 34,8 % | 33,8 % | 42,0 % | 37,5 % | 29,8 % |
| Return on equity | 5,4 % | 7,8 % | 2,7 % | 0,8 % | 11,4 % |
| Balance sheet total | 325 t€ | 345 t€ | 390 t€ | 381 t€ | 352 t€ |
| Equity | 141 t€ | 144 t€ | 144 t€ | 153 t€ | 164 t€ |
| Cash and bank | 84 t€ | 72 t€ | 106 t€ | 61 t€ | 77 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|
| Turnover | 531 t€ | 592 t€ | 585 t€ | 609 t€ | 631 t€ |
| Other operating income | 20 t€ | 16 t€ | 26 t€ | 35 t€ | 30 t€ |
| Raw materials and services | -170 t€ | -212 t€ | -191 t€ | -185 t€ | -208 t€ |
| Personnel expenses | -221 t€ | -240 t€ | -274 t€ | -292 t€ | -295 t€ |
| Depreciations and reductions in value | -19 t€ | -22 t€ | -20 t€ | -24 t€ | -25 t€ |
| Other operating expenses | -131 t€ | -127 t€ | -122 t€ | -142 t€ | -109 t€ |
| Operating profit (loss) | 8 788 € | 7 857 € | 4 903 € | 1 603 € | 24 t€ |
| Financial income and expenses + (-) | 3 505 € | 2 987 € | 86 € | -85 € | -269 € |
| Profit (loss) before appropriations and taxes | 12 t€ | 11 t€ | 4 989 € | 1 518 € | 23 t€ |
| Income taxes | -4 698 € | 391 € | -1 054 € | -350 € | -4 687 € |
| Profit (loss) for the financial year | 7 596 € | 11 t€ | 3 935 € | 1 168 € | 19 t€ |
Balance sheet
| 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|
| Non-current assets | 130 t€ | 139 t€ | 132 t€ | 147 t€ | 150 t€ |
| Stocks | 86 t€ | 99 t€ | 118 t€ | 140 t€ | 100 t€ |
| Receivables | 25 t€ | 35 t€ | 34 t€ | 34 t€ | 25 t€ |
| Cash in hand and at banks | 84 t€ | 72 t€ | 106 t€ | 61 t€ | 77 t€ |
| Current assets | 196 t€ | 206 t€ | 258 t€ | 234 t€ | 202 t€ |
| Assets | 325 t€ | 345 t€ | 390 t€ | 381 t€ | 352 t€ |
| Share capital or other similar capital | 8 000 € | 8 000 € | 8 000 € | 8 000 € | 8 000 € |
| Capital and reserves | 141 t€ | 144 t€ | 144 t€ | 153 t€ | 164 t€ |
| Long-term liabilities | 0 € | 11 t€ | 254 € | 0 € | – |
| Short-term liabilities | 185 t€ | 190 t€ | 246 t€ | 228 t€ | 188 t€ |
| Liabilities | 185 t€ | 200 t€ | 246 t€ | 228 t€ | 188 t€ |
All financial statement items (47)
| 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|
| Turnover | 531 t€ | 592 t€ | 585 t€ | 609 t€ | 631 t€ |
| Other operating income | 20 t€ | 16 t€ | 26 t€ | 35 t€ | 30 t€ |
| Raw materials and services | -170 t€ | -212 t€ | -191 t€ | -185 t€ | -208 t€ |
| Personnel expenses | -221 t€ | -240 t€ | -274 t€ | -292 t€ | -295 t€ |
| Depreciations and reductions in value | -19 t€ | -22 t€ | -20 t€ | -24 t€ | -25 t€ |
| Other operating expenses | -131 t€ | -127 t€ | -122 t€ | -142 t€ | -109 t€ |
| Operating profit (loss) | 8 788 € | 7 857 € | 4 903 € | 1 603 € | 24 t€ |
| Financial income and expenses + (-) | 3 505 € | 2 987 € | 86 € | -85 € | -269 € |
| Profit (loss) before appropriations and taxes | 12 t€ | 11 t€ | 4 989 € | 1 518 € | 23 t€ |
| Income taxes | -4 698 € | 391 € | -1 054 € | -350 € | -4 687 € |
| Profit (loss) for the financial year | 7 596 € | 11 t€ | 3 935 € | 1 168 € | 19 t€ |
| Non-current assets | 130 t€ | 139 t€ | 132 t€ | 147 t€ | 150 t€ |
| Stocks | 86 t€ | 99 t€ | 118 t€ | 140 t€ | 100 t€ |
| Receivables | 25 t€ | 35 t€ | 34 t€ | 34 t€ | 25 t€ |
| Cash in hand and at banks | 84 t€ | 72 t€ | 106 t€ | 61 t€ | 77 t€ |
| Current assets | 196 t€ | 206 t€ | 258 t€ | 234 t€ | 202 t€ |
| Assets | 325 t€ | 345 t€ | 390 t€ | 381 t€ | 352 t€ |
| Share capital or other similar capital | 8 000 € | 8 000 € | 8 000 € | 8 000 € | 8 000 € |
| Capital and reserves | 141 t€ | 144 t€ | 144 t€ | 153 t€ | 164 t€ |
| Long-term liabilities | 0 € | 11 t€ | 254 € | 0 € | – |
| Short-term liabilities | 185 t€ | 190 t€ | 246 t€ | 228 t€ | 188 t€ |
| Liabilities | 185 t€ | 200 t€ | 246 t€ | 228 t€ | 188 t€ |
| Short-term accounts payable | 86 t€ | 79 t€ | 115 t€ | 137 t€ | 120 t€ |
| Short-term prepayments and accrued income | 12 t€ | 11 t€ | 6 239 € | 4 850 € | 3 838 € |
| Depreciations according to plan | -19 t€ | -22 t€ | -20 t€ | -24 t€ | -25 t€ |
| Land and water areas, Owned | 66 t€ | 66 t€ | 66 t€ | 66 t€ | 66 t€ |
| Short-term advances received | – | – | – | 0 € | 250 € |
| Retained earnings | 125 t€ | 125 t€ | 132 t€ | 144 t€ | 137 t€ |
| Liabilities | 325 t€ | 345 t€ | 390 t€ | 381 t€ | 352 t€ |
| Other interest and financial income from non-group companies | 3 984 € | 3 186 € | 249 € | 96 € | 26 € |
| Short-term receivables | 25 t€ | 35 t€ | 34 t€ | 34 t€ | 25 t€ |
| Short-term accrued expenses and deferred income | 70 t€ | 84 t€ | 95 t€ | 64 t€ | 51 t€ |
| Purchases during the financial year | -158 t€ | -192 t€ | -169 t€ | -225 t€ | -228 t€ |
| Short-term sales receivables | – | – | – | 0 € | 286 € |
| Inventory increase (+) or decrease (-) | -12 t€ | -19 t€ | -22 t€ | 40 t€ | 20 t€ |
| Pension expenses | -32 t€ | -32 t€ | -34 t€ | -31 t€ | -26 t€ |
| Machinery and equipment | 50 t€ | 58 t€ | 49 t€ | 61 t€ | 60 t€ |
| Long-term liabilities to credit institutions | 0 € | 11 t€ | 254 € | 0 € | – |
| Other current liabilities | 28 t€ | 26 t€ | 36 t€ | 28 t€ | 17 t€ |
| Tangible assets | 130 t€ | 139 t€ | 132 t€ | 147 t€ | 150 t€ |
| Other social security expenses | -11 t€ | -10 t€ | -13 t€ | -14 t€ | -9 965 € |
| Buildings and structures, Owned | 14 t€ | 14 t€ | 17 t€ | 20 t€ | 24 t€ |
| Wages and salaries | -178 t€ | -198 t€ | -227 t€ | -248 t€ | -259 t€ |
| Other short-term receivables | 14 t€ | 24 t€ | 28 t€ | 29 t€ | 21 t€ |
| Profit (loss) for the period, equity | 7 596 € | 11 t€ | 3 935 € | 1 168 € | 19 t€ |
| Materials and supplies | 86 t€ | 99 t€ | 118 t€ | 140 t€ | 100 t€ |
| Interest expenses and other financial expenses for non-Group companies | -479 € | -199 € | -164 € | -181 € | -294 € |
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, Kauppapuutarha Kukkiva Kunnas Oy is in the lower half of the industry class growing of flowers and ornamental plants (51 companies with taxable income; median 44 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.