Kukka Marleena Oy is a limited company based in Pyhäjärvi, registered in 1992. In the financial year ending 31.1.2026, revenue was 263 t€ and operating profit 894 €; equity ratio 58.6 %. Its taxable income in 2024 was 5 198 € and its income taxes 1 040 €. Public buyers bought 9 368 € from it in 2023–2024; the largest buyer is Terv.- Ja Sair.hoidon Palvelut (Pohjois-Pohjanmaan hyvinvointialue).
Financials
| Key figures | 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 |
|---|---|---|---|---|
| Revenue | 263 t€ | 245 t€ | 278 t€ | 291 t€ |
| Revenue change | 7,1 % | -11,7 % | -4,6 % | – |
| EBITDA | 6 € | 302 € | 6 312 € | 15 t€ |
| EBITDA % | 0,0 % | 0,1 % | 2,3 % | 5,3 % |
| Operating profit | 894 € | -881 € | 4 734 € | 13 t€ |
| Operating margin | 0,3 % | -0,4 % | 1,7 % | 4,5 % |
| Net profit | 887 € | -782 € | 4 156 € | 11 t€ |
| Personnel costs | -130 t€ | 110 t€ | 121 t€ | 114 t€ |
| Equity ratio | 58,6 % | 67,4 % | 63,7 % | 74,9 % |
| Quick ratio | 1,49 | 1,75 | 1,67 | 2,56 |
| Current ratio | 2,32 | 2,90 | 2,58 | 3,67 |
| Debt to revenue | 12,2 % | 9,5 % | 11,0 % | 7,5 % |
| Return on equity | 2,0 % | -1,6 % | 7,8 % | 16,3 % |
| Balance sheet total | 77 t€ | 72 t€ | 84 t€ | 87 t€ |
| Equity | 45 t€ | 48 t€ | 53 t€ | 65 t€ |
| Cash and bank | 40 t€ | 20 t€ | 29 t€ | 44 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | |
|---|---|---|---|---|
| Turnover | 263 t€ | 245 t€ | 278 t€ | 291 t€ |
| Other operating income | 3 448 € | 2 742 € | 421 € | 0 € |
| Raw materials and services | 94 t€ | -97 t€ | -112 t€ | -121 t€ |
| Personnel expenses | 130 t€ | -110 t€ | -121 t€ | -114 t€ |
| Depreciations and reductions in value | 888 € | -1 183 € | -1 578 € | -2 104 € |
| Other operating expenses | 40 t€ | -40 t€ | -39 t€ | -41 t€ |
| Operating profit (loss) | 894 € | -881 € | 4 734 € | 13 t€ |
| Financial income and expenses + (-) | -213 € | 80 € | 462 € | 2 € |
| Profit (loss) before appropriations and taxes | 1 107 € | -802 € | 5 195 € | 13 t€ |
| Income taxes | 220 € | 20 € | -1 040 € | -2 642 € |
| Profit (loss) for the financial year | 887 € | -782 € | 4 156 € | 11 t€ |
Balance sheet
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | |
|---|---|---|---|---|
| Non-current assets | 3 152 € | 4 039 € | 5 223 € | 6 801 € |
| Stocks | 27 t€ | 27 t€ | 28 t€ | 24 t€ |
| Receivables | 7 026 € | 21 t€ | 22 t€ | 12 t€ |
| Cash in hand and at banks | 40 t€ | 20 t€ | 29 t€ | 44 t€ |
| Current assets | 74 t€ | 68 t€ | 79 t€ | 80 t€ |
| Assets | 77 t€ | 72 t€ | 84 t€ | 87 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 45 t€ | 48 t€ | 53 t€ | 65 t€ |
| Short-term liabilities | 32 t€ | 23 t€ | 30 t€ | 22 t€ |
| Liabilities | 32 t€ | 23 t€ | 30 t€ | 22 t€ |
All financial statement items (46)
| 31.1.2026 | 31.1.2025 | 31.1.2024 | 31.1.2023 | |
|---|---|---|---|---|
| Turnover | 263 t€ | 245 t€ | 278 t€ | 291 t€ |
| Other operating income | 3 448 € | 2 742 € | 421 € | 0 € |
| Raw materials and services | 94 t€ | -97 t€ | -112 t€ | -121 t€ |
| Personnel expenses | 130 t€ | -110 t€ | -121 t€ | -114 t€ |
| Depreciations and reductions in value | 888 € | -1 183 € | -1 578 € | -2 104 € |
| Other operating expenses | 40 t€ | -40 t€ | -39 t€ | -41 t€ |
| Operating profit (loss) | 894 € | -881 € | 4 734 € | 13 t€ |
| Financial income and expenses + (-) | -213 € | 80 € | 462 € | 2 € |
| Profit (loss) before appropriations and taxes | 1 107 € | -802 € | 5 195 € | 13 t€ |
| Income taxes | 220 € | 20 € | -1 040 € | -2 642 € |
| Profit (loss) for the financial year | 887 € | -782 € | 4 156 € | 11 t€ |
| Non-current assets | 3 152 € | 4 039 € | 5 223 € | 6 801 € |
| Stocks | 27 t€ | 27 t€ | 28 t€ | 24 t€ |
| Receivables | 7 026 € | 21 t€ | 22 t€ | 12 t€ |
| Cash in hand and at banks | 40 t€ | 20 t€ | 29 t€ | 44 t€ |
| Current assets | 74 t€ | 68 t€ | 79 t€ | 80 t€ |
| Assets | 77 t€ | 72 t€ | 84 t€ | 87 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 45 t€ | 48 t€ | 53 t€ | 65 t€ |
| Short-term liabilities | 32 t€ | 23 t€ | 30 t€ | 22 t€ |
| Liabilities | 32 t€ | 23 t€ | 30 t€ | 22 t€ |
| Other current liabilities | 11 t€ | 7 395 € | 11 t€ | 8 434 € |
| Liabilities | 77 t€ | 72 t€ | 84 t€ | 87 t€ |
| Short-term receivables | 7 026 € | 21 t€ | 22 t€ | 12 t€ |
| Other short-term receivables | 20 € | 13 € | 9 € | 31 € |
| Land and water areas, Owned | 50 € | 50 € | 50 € | 50 € |
| Other interest and financial income from non-group companies | 213 € | 40 € | 462 € | 27 € |
| Finished products | 27 t€ | 27 t€ | 28 t€ | 24 t€ |
| Machinery and equipment | 2 663 € | 3 550 € | 4 734 € | 6 312 € |
| Retained earnings | 42 t€ | 47 t€ | 47 t€ | 52 t€ |
| Short-term accounts payable | 5 287 € | 2 744 € | 7 925 € | 8 999 € |
| Wages and salaries | 105 t€ | -88 t€ | -95 t€ | -91 t€ |
| Other shares and similar rights of ownership | 439 € | 439 € | 439 € | 439 € |
| Short-term sales receivables | 6 165 € | 17 t€ | 17 t€ | 7 096 € |
| Profit (loss) for the period, equity | 887 € | -782 € | 4 156 € | 11 t€ |
| Interest expenses and other financial expenses for non-Group companies | 0 € | 40 € | 0 € | -25 € |
| Pension expenses | 20 t€ | -19 t€ | -23 t€ | -20 t€ |
| Short-term prepayments and accrued income | 841 € | 3 820 € | 5 625 € | 4 655 € |
| Other social security expenses | 5 668 € | -3 307 € | -2 978 € | -3 095 € |
| Services purchased | 1 012 € | -1 131 € | -835 € | -1 290 € |
| Tangible assets | 2 713 € | 3 600 € | 4 784 € | 6 362 € |
| Purchases during the financial year | 93 t€ | -95 t€ | -115 t€ | -122 t€ |
| Depreciations according to plan | 888 € | -1 183 € | -1 578 € | -2 104 € |
| Short-term accrued expenses and deferred income | 16 t€ | 13 t€ | 11 t€ | 4 333 € |
| Investments | 439 € | 439 € | 439 € | 439 € |
| Inventory increase (+) or decrease (-) | 40 € | -1 003 € | 3 740 € | 1 725 € |
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, Kukka Marleena Oy is in the lower half of the industry class retail sale of flowers and ornamental plants (108 companies with taxable income; median 12 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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