JV line oy is a limited company based in Kittilä, registered in 1995. In the financial year ending 31.5.2026, revenue was 178 t€ and operating profit -14 t€; equity ratio 80.0 %. Its taxable income in 2024 was 14 t€ and its income taxes 2 851 €. It holds 1 alcohol licences.
Financials
| Key figures | 31.5.2026 | 31.5.2025 |
|---|---|---|
| Revenue | 178 t€ | 340 t€ |
| Revenue change | -47,6 % | – |
| EBITDA | -34 t€ | -19 t€ |
| EBITDA % | -19,0 % | -5,5 % |
| Operating profit | -14 t€ | 5 589 € |
| Operating margin | -8,1 % | 1,6 % |
| Net profit | -14 t€ | 4 830 € |
| Personnel costs | -37 t€ | -55 t€ |
| Equity ratio | 80,0 % | 83,2 % |
| Quick ratio | 4,38 | 3,34 |
| Current ratio | 4,49 | 3,34 |
| Debt to revenue | 20,1 % | 10,0 % |
| Return on equity | -9,9 % | 2,9 % |
| Balance sheet total | 179 t€ | 202 t€ |
| Equity | 143 t€ | 168 t€ |
| Cash and bank | 75 t€ | 104 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.5.2026 | 31.5.2025 | |
|---|---|---|
| Turnover | 178 t€ | 340 t€ |
| Other operating income | 19 t€ | 0 € |
| Raw materials and services | 70 t€ | 169 t€ |
| Personnel expenses | 37 t€ | 55 t€ |
| Depreciations and reductions in value | 19 t€ | 24 t€ |
| Other operating expenses | 85 t€ | 87 t€ |
| Operating profit (loss) | -14 t€ | 5 589 € |
| Financial income and expenses + (-) | -234 € | -1 214 € |
| Profit (loss) before appropriations and taxes | -14 t€ | 6 803 € |
| Income taxes | 0 € | 1 973 € |
| Profit (loss) for the financial year | -14 t€ | 4 830 € |
Balance sheet
| 31.5.2026 | 31.5.2025 | |
|---|---|---|
| Non-current assets | 58 t€ | 89 t€ |
| Stocks | 2 923 € | 0 € |
| Receivables | 43 t€ | 9 662 € |
| Cash in hand and at banks | 75 t€ | 104 t€ |
| Current assets | 121 t€ | 113 t€ |
| Assets | 179 t€ | 202 t€ |
| Share capital or other similar capital | 9 600 € | 9 600 € |
| Capital and reserves | 143 t€ | 168 t€ |
| Long-term liabilities | 8 848 € | 0 € |
| Short-term liabilities | 27 t€ | 34 t€ |
| Liabilities | 36 t€ | 34 t€ |
All financial statement items (50)
| 31.5.2026 | 31.5.2025 | |
|---|---|---|
| Turnover | 178 t€ | 340 t€ |
| Other operating income | 19 t€ | 0 € |
| Raw materials and services | 70 t€ | 169 t€ |
| Personnel expenses | 37 t€ | 55 t€ |
| Depreciations and reductions in value | 19 t€ | 24 t€ |
| Other operating expenses | 85 t€ | 87 t€ |
| Operating profit (loss) | -14 t€ | 5 589 € |
| Financial income and expenses + (-) | -234 € | -1 214 € |
| Profit (loss) before appropriations and taxes | -14 t€ | 6 803 € |
| Income taxes | 0 € | 1 973 € |
| Profit (loss) for the financial year | -14 t€ | 4 830 € |
| Non-current assets | 58 t€ | 89 t€ |
| Stocks | 2 923 € | 0 € |
| Receivables | 43 t€ | 9 662 € |
| Cash in hand and at banks | 75 t€ | 104 t€ |
| Current assets | 121 t€ | 113 t€ |
| Assets | 179 t€ | 202 t€ |
| Share capital or other similar capital | 9 600 € | 9 600 € |
| Capital and reserves | 143 t€ | 168 t€ |
| Long-term liabilities | 8 848 € | 0 € |
| Short-term liabilities | 27 t€ | 34 t€ |
| Liabilities | 36 t€ | 34 t€ |
| Buildings and structures, Owned | 2 444 € | 20 t€ |
| Purchases during the financial year | 41 t€ | 141 t€ |
| Short-term receivables | 36 t€ | 9 662 € |
| Advance payments and construction in progress | 0 € | -2 100 € |
| Other short-term receivables | 2 290 € | 2 274 € |
| Profit (loss) for the period, equity | -14 t€ | 4 830 € |
| Tangible assets | 58 t€ | 89 t€ |
| Short-term accrued expenses and deferred income | 896 € | 16 t€ |
| Interest expenses and other financial expenses for non-Group companies | 10 € | 0 € |
| Other social security expenses | 2 077 € | 2 197 € |
| Short-term sales receivables | 29 t€ | 950 € |
| Depreciations according to plan | 19 t€ | 24 t€ |
| Other stocks | 2 923 € | 0 € |
| Other current liabilities | 6 932 € | 8 423 € |
| Inventory increase (+) or decrease (-) | -2 923 € | 0 € |
| Short-term accounts payable | 19 t€ | 9 240 € |
| Retained earnings | 148 t€ | 154 t€ |
| Machinery and equipment | 53 t€ | 68 t€ |
| Long-term receivables | 7 642 € | 0 € |
| Wages and salaries | 22 t€ | 36 t€ |
| Other interest and financial income from non-group companies | 244 € | 1 214 € |
| Other tangible assets | 2 024 € | 2 530 € |
| Pension expenses | 14 t€ | 16 t€ |
| Long-term prepayments and accrued income | 7 642 € | 0 € |
| Services purchased | 32 t€ | 28 t€ |
| Liabilities | 179 t€ | 202 t€ |
| Long-term advances received | 8 848 € | 0 € |
| Short-term prepayments and accrued income | 4 330 € | 6 438 € |
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, JV line oy is in the lower half of the industry class other reservation service and related activities (374 companies with taxable income; median 17 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.
Alcohol licences
- Villi'sHossantie 32Anniskelu
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