Ex- juustoasiantuntijat Oy is a limited company based in Kangasala, registered in 1980. In the financial year ending 31.3.2026, operating profit 21 t€; equity ratio 88.1 %. Its taxable income in 2024 was 76 t€ and its income taxes 15 t€. Latest Trade Register entry: line of business changed, 12.5.2026.
Gross profit 2026223 t€-10 % on the previous year
Operating profit21 t€
Net profit17 t€EBITDA 16 t€
Equity ratio88,1 %quick ratio 6,03
Taxable income 202476 t€
upper half of its industry
Income taxes 202415 t€47 t€ in 2022–2024
In business45 yrsregistered 14.11.1980
Trade Register1entries, latest: line of business changed
Financials
RevenueOperating profitNet profit
| Key figures | 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | 31.5.2021 |
|---|---|---|---|---|---|---|
| Revenue | – | – | 551 t€ | 536 t€ | 473 t€ | – |
| Revenue change | -9,6 % | -8,0 % | 2,7 % | 13,3 % | – | – |
| Gross profit | 223 t€ | 246 t€ | 268 t€ | – | 201 t€ | 62 t€ |
| EBITDA | 16 t€ | 49 t€ | 76 t€ | 52 t€ | 109 t€ | 24 t€ |
| EBITDA % | – | – | 13,8 % | 9,6 % | 23,0 % | – |
| Operating profit | 21 t€ | 43 t€ | 75 t€ | 50 t€ | 107 t€ | 23 t€ |
| Operating margin | – | – | 13,6 % | 9,3 % | 22,5 % | – |
| Net profit | 17 t€ | 34 t€ | 60 t€ | 40 t€ | 85 t€ | 23 t€ |
| Personnel costs | -134 t€ | 127 t€ | 119 t€ | 111 t€ | 38 t€ | 17 t€ |
| Equity ratio | 88,1 % | 89,9 % | 85,6 % | 78,6 % | 74,6 % | 72,4 % |
| Quick ratio | 6,03 | 7,17 | 5,49 | 3,72 | 2,69 | 2,07 |
| Current ratio | 7,86 | 8,98 | 6,81 | 4,52 | 3,72 | 3,32 |
| Debt to revenue | – | – | 5,3 % | 6,1 % | 6,1 % | – |
| Return on equity | 8,3 % | 17,2 % | 34,6 % | 33,3 % | 100,0 % | 37,9 % |
| Balance sheet total | 228 t€ | 220 t€ | 203 t€ | 153 t€ | 114 t€ | 85 t€ |
| Equity | 201 t€ | 198 t€ | 174 t€ | 120 t€ | 85 t€ | 61 t€ |
| Cash and bank | 156 t€ | 151 t€ | 138 t€ | 87 t€ | 70 t€ | 40 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | 31.5.2021 | |
|---|---|---|---|---|---|---|
| Turnover | – | – | 551 t€ | 536 t€ | 473 t€ | – |
| Gross profit or loss | 223 t€ | 246 t€ | 268 t€ | – | 201 t€ | 62 t€ |
| Other operating income | – | – | 0 € | 345 € | 0 € | – |
| Raw materials and services | – | – | -283 t€ | -296 t€ | -272 t€ | – |
| Personnel expenses | 134 t€ | -127 t€ | -119 t€ | -111 t€ | -38 t€ | -17 t€ |
| Depreciations and reductions in value | 5 204 € | -6 938 € | -1 158 € | -1 544 € | -2 059 € | -621 € |
| Other operating expenses | 62 t€ | -70 t€ | -73 t€ | -78 t€ | -55 t€ | -21 t€ |
| Operating profit (loss) | 21 t€ | 43 t€ | 75 t€ | 50 t€ | 107 t€ | 23 t€ |
| Financial income and expenses + (-) | -120 € | 81 € | 127 € | 0 € | 169 € | -20 € |
| Profit (loss) before appropriations and taxes | 21 t€ | 43 t€ | 75 t€ | 50 t€ | 107 t€ | 23 t€ |
| Income taxes | 4 199 € | -8 525 € | -15 t€ | -10 t€ | -21 t€ | 0 € |
| Profit (loss) for the financial year | 17 t€ | 34 t€ | 60 t€ | 40 t€ | 85 t€ | 23 t€ |
Balance sheet
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | 31.5.2021 | |
|---|---|---|---|---|---|---|
| Non-current assets | 16 t€ | 21 t€ | 3 575 € | 4 733 € | 6 277 € | 6 936 € |
| Stocks | 49 t€ | 40 t€ | 39 t€ | 26 t€ | 30 t€ | 29 t€ |
| Receivables | 6 754 € | 8 215 € | 23 t€ | 35 t€ | 7 468 € | 8 777 € |
| Cash in hand and at banks | 156 t€ | 151 t€ | 138 t€ | 87 t€ | 70 t€ | 40 t€ |
| Current assets | 212 t€ | 199 t€ | 199 t€ | 149 t€ | 108 t€ | 78 t€ |
| Assets | 228 t€ | 220 t€ | 203 t€ | 153 t€ | 114 t€ | 85 t€ |
| Capital and reserves | 201 t€ | 198 t€ | 174 t€ | 120 t€ | 85 t€ | 61 t€ |
| Short-term liabilities | 27 t€ | 22 t€ | 29 t€ | 33 t€ | 29 t€ | 23 t€ |
| Liabilities | 27 t€ | 22 t€ | 29 t€ | 33 t€ | 29 t€ | 23 t€ |
All financial statement items (46)
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | 31.5.2021 | |
|---|---|---|---|---|---|---|
| Turnover | – | – | 551 t€ | 536 t€ | 473 t€ | – |
| Gross profit or loss | 223 t€ | 246 t€ | 268 t€ | – | 201 t€ | 62 t€ |
| Other operating income | – | – | 0 € | 345 € | 0 € | – |
| Raw materials and services | – | – | -283 t€ | -296 t€ | -272 t€ | – |
| Personnel expenses | 134 t€ | -127 t€ | -119 t€ | -111 t€ | -38 t€ | -17 t€ |
| Depreciations and reductions in value | 5 204 € | -6 938 € | -1 158 € | -1 544 € | -2 059 € | -621 € |
| Other operating expenses | 62 t€ | -70 t€ | -73 t€ | -78 t€ | -55 t€ | -21 t€ |
| Operating profit (loss) | 21 t€ | 43 t€ | 75 t€ | 50 t€ | 107 t€ | 23 t€ |
| Financial income and expenses + (-) | -120 € | 81 € | 127 € | 0 € | 169 € | -20 € |
| Profit (loss) before appropriations and taxes | 21 t€ | 43 t€ | 75 t€ | 50 t€ | 107 t€ | 23 t€ |
| Income taxes | 4 199 € | -8 525 € | -15 t€ | -10 t€ | -21 t€ | 0 € |
| Profit (loss) for the financial year | 17 t€ | 34 t€ | 60 t€ | 40 t€ | 85 t€ | 23 t€ |
| Non-current assets | 16 t€ | 21 t€ | 3 575 € | 4 733 € | 6 277 € | 6 936 € |
| Stocks | 49 t€ | 40 t€ | 39 t€ | 26 t€ | 30 t€ | 29 t€ |
| Receivables | 6 754 € | 8 215 € | 23 t€ | 35 t€ | 7 468 € | 8 777 € |
| Cash in hand and at banks | 156 t€ | 151 t€ | 138 t€ | 87 t€ | 70 t€ | 40 t€ |
| Current assets | 212 t€ | 199 t€ | 199 t€ | 149 t€ | 108 t€ | 78 t€ |
| Assets | 228 t€ | 220 t€ | 203 t€ | 153 t€ | 114 t€ | 85 t€ |
| Capital and reserves | 201 t€ | 198 t€ | 174 t€ | 120 t€ | 85 t€ | 61 t€ |
| Short-term liabilities | 27 t€ | 22 t€ | 29 t€ | 33 t€ | 29 t€ | 23 t€ |
| Liabilities | 27 t€ | 22 t€ | 29 t€ | 33 t€ | 29 t€ | 23 t€ |
| Purchases during the financial year | – | – | -296 t€ | -292 t€ | -267 t€ | – |
| Depreciations according to plan | 5 204 € | -6 938 € | -1 158 € | -1 544 € | -2 059 € | -621 € |
| Pension expenses | 23 t€ | -26 t€ | -28 t€ | -23 t€ | -19 t€ | -7 410 € |
| Short-term sales receivables | 3 568 € | 5 180 € | 12 t€ | 9 927 € | 5 101 € | 6 967 € |
| Tangible assets | 16 t€ | 21 t€ | 3 475 € | 4 633 € | 6 177 € | 6 836 € |
| Wages and salaries | 107 t€ | -99 t€ | -87 t€ | -86 t€ | -16 t€ | -8 248 € |
| Short-term loan receivables | – | – | 0 € | 13 t€ | 0 € | – |
| Other short-term receivables | 465 € | 9 € | 3 927 € | 71 € | 0 € | 0 € |
| Other shares and similar rights of ownership | 100 € | 100 € | 100 € | 100 € | 100 € | 100 € |
| Profit (loss) for the period, equity | 17 t€ | 34 t€ | 60 t€ | 40 t€ | 85 t€ | 23 t€ |
| Other social security expenses | 3 536 € | -2 500 € | -3 641 € | -1 526 € | -3 113 € | -1 273 € |
| Short-term accounts payable | 15 t€ | 6 328 € | 21 t€ | 28 t€ | 22 t€ | 14 t€ |
| Machinery and equipment | 16 t€ | 21 t€ | 3 475 € | 4 633 € | 6 177 € | 6 836 € |
| Other interest and financial income from non-group companies | 143 € | 110 € | 140 € | 0 € | 270 € | 0 € |
| Liabilities | 228 t€ | 220 t€ | 203 t€ | 153 t€ | 114 t€ | 85 t€ |
| Short-term prepayments and accrued income | 2 721 € | 3 027 € | 7 220 € | 12 t€ | 2 366 € | 1 810 € |
| Services purchased | – | – | 0 € | -100 € | -5 562 € | – |
| Retained earnings | 184 t€ | 164 t€ | 114 t€ | 80 t€ | 0 € | – |
| Inventory increase (+) or decrease (-) | – | – | 12 t€ | -3 953 € | 834 € | – |
| Short-term accrued expenses and deferred income | 8 007 € | 6 255 € | 1 199 € | 875 € | 819 € | 4 913 € |
| Finished products | 49 t€ | 40 t€ | 39 t€ | 26 t€ | 30 t€ | 29 t€ |
| Investments | 100 € | 100 € | 100 € | 100 € | 100 € | 100 € |
| Short-term receivables | 6 754 € | 8 215 € | 23 t€ | 35 t€ | 7 468 € | 8 777 € |
| Other current liabilities | 4 239 € | 9 632 € | 6 599 € | 4 509 € | 5 888 € | 4 397 € |
| Interest expenses and other financial expenses for non-Group companies | 22 € | -29 € | -13 € | 0 € | -101 € | -20 € |
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, Ex- juustoasiantuntijat Oy is in the upper half of the industry class other financial service activities, except insurance and pension funding n.e.c. (2749 companies with taxable income; median 21 t€, 3,7 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.
Trade Register events
- Line of business changed
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