A & O Steel Oy is a limited company based in Pudasjärvi, registered in 1993. In the financial year ending 31.5.2026, revenue was 569 t€ and operating profit 29 t€; equity ratio 38.5 %. Its taxable income in 2024 was 5 996 € and its income taxes 1 199 €. Public buyers bought 1 367 € from it in 2026–2026; the largest buyer is Rikosseuraamuslaitos (Oikeusministeriön hallinnonala).
Revenue 2026569 t€-5 % on the previous year
Operating profit29 t€5,0 % of revenue
Net profit2 733 €EBITDA 12 t€
Equity ratio38,5 %quick ratio 0,88
Taxable income 20245 996 €
lower half of its industry
Income taxes 20241 199 €13 t€ in 2020–2024
In business33 yrsregistered 17.3.1993
Sales to public buyers1 367 €2026–2026
Financials
RevenueOperating profitNet profit
| Key figures | 31.5.2026 | 31.5.2025 | 31.5.2024 | 31.5.2023 | 31.5.2022 |
|---|---|---|---|---|---|
| Revenue | 569 t€ | 601 t€ | 601 t€ | 288 t€ | 402 t€ |
| Revenue change | -5,4 % | -0,0 % | 108,9 % | -28,5 % | – |
| EBITDA | 12 t€ | 53 t€ | 77 t€ | 19 t€ | 73 t€ |
| EBITDA % | 2,0 % | 8,8 % | 12,8 % | 6,6 % | 18,1 % |
| Operating profit | 29 t€ | 33 t€ | 55 t€ | -3 911 € | 48 t€ |
| Operating margin | 5,0 % | 5,5 % | 9,1 % | -1,4 % | 11,9 % |
| Net profit | 2 733 € | 3 752 € | 27 t€ | -11 t€ | 35 t€ |
| Personnel costs | -121 t€ | 143 t€ | 107 t€ | 61 t€ | 92 t€ |
| Equity ratio | 38,5 % | 38,5 % | 32,9 % | 32,5 % | 32,5 % |
| Quick ratio | 0,88 | 0,78 | 0,66 | 0,60 | 0,81 |
| Current ratio | 0,91 | 0,83 | 0,86 | 0,68 | 0,87 |
| Debt to revenue | 30,9 % | 30,9 % | 41,5 % | 83,2 % | 65,0 % |
| Return on equity | 2,5 % | 3,2 % | 21,8 % | -9,5 % | 27,6 % |
| Balance sheet total | 292 t€ | 302 t€ | 372 t€ | 354 t€ | 387 t€ |
| Equity | 110 t€ | 116 t€ | 122 t€ | 115 t€ | 126 t€ |
| Cash and bank | 8 197 € | 16 t€ | 3 730 € | 2 736 € | 11 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.5.2026 | 31.5.2025 | 31.5.2024 | 31.5.2023 | 31.5.2022 | |
|---|---|---|---|---|---|
| Turnover | 569 t€ | 601 t€ | 601 t€ | 288 t€ | 402 t€ |
| Other operating income | 760 € | 4 123 € | 800 € | 3 555 € | 12 t€ |
| Raw materials and services | 328 t€ | -312 t€ | -328 t€ | -127 t€ | -170 t€ |
| Personnel expenses | 121 t€ | -143 t€ | -107 t€ | -61 t€ | -92 t€ |
| Depreciations and reductions in value | 17 t€ | -20 t€ | -22 t€ | -23 t€ | -25 t€ |
| Other operating expenses | 74 t€ | -97 t€ | -89 t€ | -85 t€ | -80 t€ |
| Operating profit (loss) | 29 t€ | 33 t€ | 55 t€ | -3 911 € | 48 t€ |
| Financial income and expenses + (-) | 21 t€ | -24 t€ | -25 t€ | -6 327 € | -4 286 € |
| Profit (loss) before appropriations and taxes | 7 611 € | 8 817 € | 30 t€ | -10 t€ | 44 t€ |
| Income taxes | 4 878 € | -5 066 € | -3 362 € | -741 € | -8 776 € |
| Profit (loss) for the financial year | 2 733 € | 3 752 € | 27 t€ | -11 t€ | 35 t€ |
Balance sheet
| 31.5.2026 | 31.5.2025 | 31.5.2024 | 31.5.2023 | 31.5.2022 | |
|---|---|---|---|---|---|
| Non-current assets | 210 t€ | 243 t€ | 275 t€ | 300 t€ | 318 t€ |
| Stocks | 3 073 € | 4 092 € | 23 t€ | 6 161 € | 5 326 € |
| Receivables | 71 t€ | 39 t€ | 71 t€ | 45 t€ | 53 t€ |
| Cash in hand and at banks | 8 197 € | 16 t€ | 3 730 € | 2 736 € | 11 t€ |
| Current assets | 82 t€ | 59 t€ | 97 t€ | 54 t€ | 70 t€ |
| Assets | 292 t€ | 302 t€ | 372 t€ | 354 t€ | 387 t€ |
| Share capital or other similar capital | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ |
| Capital and reserves | 110 t€ | 116 t€ | 122 t€ | 115 t€ | 126 t€ |
| Long-term liabilities | 93 t€ | 115 t€ | 137 t€ | 159 t€ | 182 t€ |
| Short-term liabilities | 90 t€ | 71 t€ | 112 t€ | 80 t€ | 80 t€ |
| Liabilities | 183 t€ | 186 t€ | 249 t€ | 239 t€ | 261 t€ |
All financial statement items (58)
| 31.5.2026 | 31.5.2025 | 31.5.2024 | 31.5.2023 | 31.5.2022 | |
|---|---|---|---|---|---|
| Turnover | 569 t€ | 601 t€ | 601 t€ | 288 t€ | 402 t€ |
| Other operating income | 760 € | 4 123 € | 800 € | 3 555 € | 12 t€ |
| Raw materials and services | 328 t€ | -312 t€ | -328 t€ | -127 t€ | -170 t€ |
| Personnel expenses | 121 t€ | -143 t€ | -107 t€ | -61 t€ | -92 t€ |
| Depreciations and reductions in value | 17 t€ | -20 t€ | -22 t€ | -23 t€ | -25 t€ |
| Other operating expenses | 74 t€ | -97 t€ | -89 t€ | -85 t€ | -80 t€ |
| Operating profit (loss) | 29 t€ | 33 t€ | 55 t€ | -3 911 € | 48 t€ |
| Financial income and expenses + (-) | 21 t€ | -24 t€ | -25 t€ | -6 327 € | -4 286 € |
| Profit (loss) before appropriations and taxes | 7 611 € | 8 817 € | 30 t€ | -10 t€ | 44 t€ |
| Income taxes | 4 878 € | -5 066 € | -3 362 € | -741 € | -8 776 € |
| Profit (loss) for the financial year | 2 733 € | 3 752 € | 27 t€ | -11 t€ | 35 t€ |
| Non-current assets | 210 t€ | 243 t€ | 275 t€ | 300 t€ | 318 t€ |
| Stocks | 3 073 € | 4 092 € | 23 t€ | 6 161 € | 5 326 € |
| Receivables | 71 t€ | 39 t€ | 71 t€ | 45 t€ | 53 t€ |
| Cash in hand and at banks | 8 197 € | 16 t€ | 3 730 € | 2 736 € | 11 t€ |
| Current assets | 82 t€ | 59 t€ | 97 t€ | 54 t€ | 70 t€ |
| Assets | 292 t€ | 302 t€ | 372 t€ | 354 t€ | 387 t€ |
| Share capital or other similar capital | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ |
| Capital and reserves | 110 t€ | 116 t€ | 122 t€ | 115 t€ | 126 t€ |
| Long-term liabilities | 93 t€ | 115 t€ | 137 t€ | 159 t€ | 182 t€ |
| Short-term liabilities | 90 t€ | 71 t€ | 112 t€ | 80 t€ | 80 t€ |
| Liabilities | 183 t€ | 186 t€ | 249 t€ | 239 t€ | 261 t€ |
| Advance payments | – | 0 € | 21 t€ | 0 € | – |
| Other current liabilities | 21 t€ | 18 t€ | 44 t€ | 32 t€ | 23 t€ |
| Short-term advances received | 7 000 € | 0 € | – | – | – |
| Inventory increase (+) or decrease (-) | 1 019 € | 1 919 € | -3 988 € | 835 € | -977 € |
| Liabilities | 292 t€ | 302 t€ | 372 t€ | 354 t€ | 387 t€ |
| Impairment on investments for non-current assets | 16 t€ | -15 t€ | -15 t€ | 0 € | – |
| Long-term liabilities to credit institutions | 93 t€ | 115 t€ | 137 t€ | 159 t€ | 182 t€ |
| Receivables from Group companies (investments) | 0 € | 15 t€ | 31 t€ | 46 t€ | 45 t€ |
| Short-term receivables | 71 t€ | 39 t€ | 71 t€ | 45 t€ | 53 t€ |
| Other short-term receivables | 4 815 € | 2 824 € | 11 t€ | 5 306 € | 5 051 € |
| Other interest and financial income from non-group companies | 0 € | 118 € | 593 € | 24 € | 13 € |
| Machinery and equipment | 18 t€ | 24 t€ | 29 t€ | 28 t€ | 31 t€ |
| Retained earnings | 97 t€ | 102 t€ | 86 t€ | 116 t€ | 81 t€ |
| Short-term accounts payable | 37 t€ | 17 t€ | 35 t€ | 20 t€ | 25 t€ |
| Land and water areas, Rental rights | 10 t€ | 10 t€ | 10 t€ | 10 t€ | 10 t€ |
| Wages and salaries | 94 t€ | -108 t€ | -82 t€ | -44 t€ | -72 t€ |
| Intangible assets | 12 t€ | 12 t€ | 12 t€ | 12 t€ | 12 t€ |
| Other shares and similar rights of ownership | 19 t€ | 19 t€ | 19 t€ | 18 t€ | 19 t€ |
| Short-term sales receivables | 47 t€ | 15 t€ | 43 t€ | 25 t€ | 33 t€ |
| Profit (loss) for the period, equity | 2 733 € | 3 752 € | 27 t€ | -11 t€ | 35 t€ |
| Interest expenses and other financial expenses for non-Group companies | 5 300 € | -9 082 € | -9 885 € | -6 351 € | -4 299 € |
| Pension expenses | 11 t€ | -13 t€ | -5 405 € | -1 987 € | -4 709 € |
| Short-term prepayments and accrued income | 19 t€ | 1 921 € | 0 € | 731 € | 3 881 € |
| Buildings and structures, Owned | 147 t€ | 158 t€ | 170 t€ | 182 t€ | 196 t€ |
| Other social security expenses | 16 t€ | -23 t€ | -20 t€ | -15 t€ | -15 t€ |
| Services purchased | 57 t€ | -17 t€ | -27 t€ | -11 t€ | 1 742 € |
| Tangible assets | 175 t€ | 192 t€ | 209 t€ | 220 t€ | 237 t€ |
| Purchases during the financial year | 270 t€ | -297 t€ | -297 t€ | -117 t€ | -171 t€ |
| Materials and supplies | 3 073 € | 4 092 € | 2 173 € | 6 161 € | 5 326 € |
| Shares and similar rights of ownership in subsidiaries | 5 130 € | 5 130 € | 5 130 € | 5 130 € | 5 130 € |
| Short-term liabilities to credit institutions | 22 t€ | 22 t€ | 22 t€ | 22 t€ | 22 t€ |
| Short-term loan receivables | 0 € | 19 t€ | 17 t€ | 14 t€ | 11 t€ |
| Short-term accrued expenses and deferred income | 3 588 € | 14 t€ | 11 t€ | 5 694 € | 9 300 € |
| Depreciations according to plan | 17 t€ | -20 t€ | -22 t€ | -23 t€ | -25 t€ |
| Intangible rights | 12 t€ | 12 t€ | 12 t€ | 12 t€ | 12 t€ |
| Investments | 24 t€ | 39 t€ | 54 t€ | 69 t€ | 69 t€ |
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, A & O Steel Oy is in the lower half of the industry manufacture of fasteners and screw machine products (1747 companies with taxable income; median 50 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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