Top-Sirgle Oy is a limited company based in Lohja, registered in 1996. In the financial year ending 31.12.2025, revenue was 177 t€ and operating profit -27 t€; equity ratio 17.7 %. Public buyers bought 2 842 € from it in 2022–2023; the largest buyer is Stara-liikelaitos, Helsinki (Helsinki).
Revenue 2025177 t€+13 % on the previous year
Operating profit-27 t€-15,0 % of revenue
Net profit-30 t€EBITDA -59 t€
Equity ratio17,7 %quick ratio 0,43
Taxable income 20240 €
profit as taxed
Income taxes 20240 €0 € in 2020–2024
In business30 yrsregistered 13.5.1996
Sales to public buyers2 842 €2022–2023
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 177 t€ | 156 t€ | 205 t€ |
| Revenue change | 12,9 % | -23,5 % | – |
| EBITDA | -59 t€ | -8 050 € | 51 t€ |
| EBITDA % | -33,2 % | -5,1 % | 25,1 % |
| Operating profit | -27 t€ | -25 t€ | 42 t€ |
| Operating margin | -15,0 % | -16,3 % | 20,7 % |
| Net profit | -30 t€ | -29 t€ | 42 t€ |
| Personnel costs | -5 899 € | 4 605 € | 3 676 € |
| Equity ratio | 17,7 % | 41,2 % | 84,1 % |
| Quick ratio | 0,43 | 8,28 | 21,92 |
| Current ratio | 0,43 | 8,28 | 21,92 |
| Debt to revenue | 57,9 % | 47,2 % | 7,5 % |
| Return on equity | -135,0 % | -56,2 % | 51,4 % |
| Balance sheet total | 124 t€ | 126 t€ | 96 t€ |
| Equity | 22 t€ | 52 t€ | 81 t€ |
| Cash and bank | 4 677 € | 33 t€ | 11 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 177 t€ | 156 t€ | 205 t€ |
| Other operating income | 327 € | 0 € | – |
| Raw materials and services | 69 t€ | -70 t€ | -51 t€ |
| Personnel expenses | 5 899 € | -4 605 € | -3 676 € |
| Depreciations and reductions in value | 32 t€ | -17 t€ | -8 943 € |
| Other operating expenses | 97 t€ | -90 t€ | -99 t€ |
| Operating profit (loss) | -27 t€ | -25 t€ | 42 t€ |
| Financial income and expenses + (-) | 3 221 € | -3 591 € | -844 € |
| Profit (loss) before appropriations and taxes | -30 t€ | -29 t€ | 42 t€ |
| Profit (loss) for the financial year | -30 t€ | -29 t€ | 42 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 103 t€ | 59 t€ | 23 t€ |
| Receivables | 17 t€ | 34 t€ | 62 t€ |
| Cash in hand and at banks | 4 677 € | 33 t€ | 11 t€ |
| Current assets | 22 t€ | 67 t€ | 73 t€ |
| Assets | 124 t€ | 126 t€ | 96 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 22 t€ | 52 t€ | 81 t€ |
| Long-term liabilities | 52 t€ | 66 t€ | 12 t€ |
| Short-term liabilities | 50 t€ | 8 061 € | 3 330 € |
| Liabilities | 102 t€ | 74 t€ | 15 t€ |
All financial statement items (44)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 177 t€ | 156 t€ | 205 t€ |
| Other operating income | 327 € | 0 € | – |
| Raw materials and services | 69 t€ | -70 t€ | -51 t€ |
| Personnel expenses | 5 899 € | -4 605 € | -3 676 € |
| Depreciations and reductions in value | 32 t€ | -17 t€ | -8 943 € |
| Other operating expenses | 97 t€ | -90 t€ | -99 t€ |
| Operating profit (loss) | -27 t€ | -25 t€ | 42 t€ |
| Financial income and expenses + (-) | 3 221 € | -3 591 € | -844 € |
| Profit (loss) before appropriations and taxes | -30 t€ | -29 t€ | 42 t€ |
| Profit (loss) for the financial year | -30 t€ | -29 t€ | 42 t€ |
| Non-current assets | 103 t€ | 59 t€ | 23 t€ |
| Receivables | 17 t€ | 34 t€ | 62 t€ |
| Cash in hand and at banks | 4 677 € | 33 t€ | 11 t€ |
| Current assets | 22 t€ | 67 t€ | 73 t€ |
| Assets | 124 t€ | 126 t€ | 96 t€ |
| Share capital or other similar capital | 2 523 € | 2 523 € | 2 523 € |
| Capital and reserves | 22 t€ | 52 t€ | 81 t€ |
| Long-term liabilities | 52 t€ | 66 t€ | 12 t€ |
| Short-term liabilities | 50 t€ | 8 061 € | 3 330 € |
| Liabilities | 102 t€ | 74 t€ | 15 t€ |
| Long-term liabilities to credit institutions | 52 t€ | 66 t€ | 12 t€ |
| Other current liabilities | 43 t€ | 0 € | 1 068 € |
| Pension expenses | 5 394 € | -4 595 € | -3 489 € |
| Tangible assets | 96 t€ | 52 t€ | 17 t€ |
| Intangible assets | 6 607 € | 6 607 € | 6 607 € |
| Intangible rights | 6 607 € | 6 607 € | 6 607 € |
| Depreciations according to plan | 32 t€ | -17 t€ | -8 943 € |
| Liabilities | 124 t€ | 126 t€ | 96 t€ |
| Other short-term receivables | 3 302 € | 6 247 € | 521 € |
| Other social security expenses | 505 € | -10 € | -187 € |
| Reserve for invested non-restricted equity | 42 t€ | 42 t€ | 42 t€ |
| Profit (loss) for the period, equity | -30 t€ | -29 t€ | 42 t€ |
| Services purchased | 7 457 € | -11 t€ | -662 € |
| Retained earnings | 7 271 € | 36 t€ | -5 210 € |
| Purchases during the financial year | 61 t€ | -59 t€ | -50 t€ |
| Short-term prepayments and accrued income | 901 € | 572 € | 120 € |
| Other interest and financial income from non-group companies | 19 € | 25 € | 403 € |
| Short-term accrued expenses and deferred income | 0 € | 383 € | 0 € |
| Short-term sales receivables | 9 213 € | 1 462 € | 3 422 € |
| Short-term receivables | 17 t€ | 34 t€ | 62 t€ |
| Short-term loan receivables | 3 427 € | 25 t€ | 58 t€ |
| Interest expenses and other financial expenses for non-Group companies | 3 240 € | -3 616 € | -1 247 € |
| Machinery and equipment | 96 t€ | 52 t€ | 17 t€ |
| Short-term accounts payable | 7 124 € | 7 678 € | 2 263 € |
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
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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