P & M Partners Oy Ltd is a limited company based in Kotka, registered in 1992. In the financial year ending 31.12.2025, revenue was 7 668 € and operating profit 4 864 €; equity ratio 97.0 %. Its taxable income in 2024 was 1 202 € and its income taxes 240 €.
Revenue 20257 668 €+9 % on the previous year
Operating profit4 864 €63,4 % of revenue
Net profit3 912 €EBITDA 4 864 €
Equity ratio97,0 %quick ratio 16,17
Taxable income 20241 202 €
lower half of its industry
Income taxes 2024240 €286 € in 2020–2024
In business34 yrsregistered 24.6.1992
Kotka: 8 new companies in 30 days
- Oninfinite OyOhjelmistojen suunnittelu ja valmistus
- ASAP - Reilumpi kaikille OyOhjelmistojen suunnittelu ja valmistus
- Laapas paineautot OyViemäri- ja jätevesihuolto
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Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 7 668 € | 7 029 € | 8 019 € | 7 345 € |
| Revenue change | 9,1 % | -12,3 % | 9,2 % | – |
| EBITDA | 4 864 € | 4 295 € | 4 145 € | 3 787 € |
| EBITDA % | 63,4 % | 61,1 % | 51,7 % | 51,6 % |
| Operating profit | 4 864 € | 1 202 € | 1 050 € | 692 € |
| Operating margin | 63,4 % | 17,1 % | 13,1 % | 9,4 % |
| Net profit | 3 912 € | 939 € | 1 005 € | 694 € |
| Equity ratio | 97,0 % | 98,0 % | 98,3 % | 98,4 % |
| Quick ratio | 16,17 | 64,69 | 277,47 | – |
| Current ratio | 16,17 | 64,69 | 277,47 | – |
| Debt to revenue | 28,7 % | 21,2 % | 15,9 % | 16,1 % |
| Return on equity | 5,4 % | 1,3 % | 1,4 % | 1,0 % |
| Balance sheet total | 75 t€ | 76 t€ | 75 t€ | 74 t€ |
| Equity | 72 t€ | 74 t€ | 73 t€ | 72 t€ |
| Cash and bank | 16 t€ | 17 t€ | 13 t€ | 8 335 € |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 7 668 € | 7 029 € | 8 019 € | 7 345 € |
| Depreciations and reductions in value | 0 € | -3 093 € | -3 095 € | -3 095 € |
| Other operating expenses | 2 804 € | -2 734 € | -3 874 € | -3 558 € |
| Operating profit (loss) | 4 864 € | 1 202 € | 1 050 € | 692 € |
| Financial income and expenses + (-) | 2 € | 0 € | 0 € | 2 € |
| Profit (loss) before appropriations and taxes | 4 862 € | 1 202 € | 1 050 € | 694 € |
| Income taxes | 951 € | -263 € | -46 € | 0 € |
| Profit (loss) for the financial year | 3 912 € | 939 € | 1 005 € | 694 € |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 59 t€ | 59 t€ | 62 t€ | 65 t€ |
| Receivables | – | – | 0 € | 205 € |
| Cash in hand and at banks | 16 t€ | 17 t€ | 13 t€ | 8 335 € |
| Current assets | 16 t€ | 17 t€ | 13 t€ | 8 540 € |
| Assets | 75 t€ | 76 t€ | 75 t€ | 74 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 72 t€ | 74 t€ | 73 t€ | 72 t€ |
| Long-term liabilities | 1 230 € | 1 230 € | 1 230 € | 1 180 € |
| Short-term liabilities | 973 € | 263 € | 46 € | 0 € |
| Liabilities | 2 203 € | 1 493 € | 1 276 € | 1 180 € |
All financial statement items (32)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 7 668 € | 7 029 € | 8 019 € | 7 345 € |
| Depreciations and reductions in value | 0 € | -3 093 € | -3 095 € | -3 095 € |
| Other operating expenses | 2 804 € | -2 734 € | -3 874 € | -3 558 € |
| Operating profit (loss) | 4 864 € | 1 202 € | 1 050 € | 692 € |
| Financial income and expenses + (-) | 2 € | 0 € | 0 € | 2 € |
| Profit (loss) before appropriations and taxes | 4 862 € | 1 202 € | 1 050 € | 694 € |
| Income taxes | 951 € | -263 € | -46 € | 0 € |
| Profit (loss) for the financial year | 3 912 € | 939 € | 1 005 € | 694 € |
| Non-current assets | 59 t€ | 59 t€ | 62 t€ | 65 t€ |
| Receivables | – | – | 0 € | 205 € |
| Cash in hand and at banks | 16 t€ | 17 t€ | 13 t€ | 8 335 € |
| Current assets | 16 t€ | 17 t€ | 13 t€ | 8 540 € |
| Assets | 75 t€ | 76 t€ | 75 t€ | 74 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 72 t€ | 74 t€ | 73 t€ | 72 t€ |
| Long-term liabilities | 1 230 € | 1 230 € | 1 230 € | 1 180 € |
| Short-term liabilities | 973 € | 263 € | 46 € | 0 € |
| Liabilities | 2 203 € | 1 493 € | 1 276 € | 1 180 € |
| Investments | 59 t€ | 59 t€ | 59 t€ | 59 t€ |
| Other intangible assets | – | 0 € | 3 093 € | 6 188 € |
| Retained earnings | 66 t€ | 71 t€ | 70 t€ | 69 t€ |
| Short-term prepayments and accrued income | – | – | 0 € | 205 € |
| Profit (loss) for the period, equity | 3 912 € | 939 € | 1 005 € | 694 € |
| Short-term receivables | – | – | 0 € | 205 € |
| Interest expenses and other financial expenses for non-Group companies | 2 € | 0 € | 0 € | – |
| Short-term accrued expenses and deferred income | 973 € | 263 € | 46 € | 0 € |
| Intangible assets | – | 0 € | 3 093 € | 6 188 € |
| Liabilities | 75 t€ | 76 t€ | 75 t€ | 74 t€ |
| Other interest and financial income from non-group companies | – | – | 0 € | 2 € |
| Depreciations according to plan | 0 € | -3 093 € | -3 095 € | -3 095 € |
| Other shares and similar rights of ownership | 59 t€ | 59 t€ | 59 t€ | 59 t€ |
| Other long-term liabilities | 1 230 € | 1 230 € | 1 230 € | 1 180 € |
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, P & M Partners Oy Ltd is in the lower half of the industry class rental and operating of own or leased non-residential real estate (6954 companies with taxable income; median 22 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.