Tero Seppälä Oy is a limited company based in Joutsa, registered in 1999. In the financial year ending 31.8.2025, revenue was 79 t€ and operating profit 26 t€; equity ratio 64.7 %. Its taxable income in 2024 was 29 t€ and its income taxes 5 780 €. It holds 1 alcohol licences.
Financials
| Key figures | 31.8.2025 | 31.8.2024 | 31.8.2023 |
|---|---|---|---|
| Revenue | 79 t€ | 96 t€ | 90 t€ |
| Revenue change | -17,7 % | 6,3 % | – |
| EBITDA | 33 t€ | 40 t€ | 21 t€ |
| EBITDA % | 42,2 % | 41,8 % | 22,7 % |
| Operating profit | 26 t€ | 32 t€ | 11 t€ |
| Operating margin | 32,4 % | 33,3 % | 12,3 % |
| Net profit | 20 t€ | 24 t€ | 9 137 € |
| Personnel costs | 27 t€ | 21 t€ | 5 492 € |
| Equity ratio | 64,7 % | 51,4 % | 34,5 % |
| Quick ratio | 0,30 | 0,21 | 0,26 |
| Current ratio | 0,43 | 0,28 | 0,35 |
| Debt to revenue | 74,4 % | 86,1 % | 132,8 % |
| Return on equity | 18,9 % | 27,8 % | 14,5 % |
| Balance sheet total | 166 t€ | 170 t€ | 183 t€ |
| Equity | 108 t€ | 87 t€ | 63 t€ |
| Cash and bank | 12 t€ | 6 622 € | 12 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.8.2025 | 31.8.2024 | 31.8.2023 | |
|---|---|---|---|
| Turnover | 79 t€ | 96 t€ | 90 t€ |
| Other operating income | 40 t€ | 38 t€ | 12 t€ |
| Raw materials and services | -33 t€ | -36 t€ | -40 t€ |
| Personnel expenses | -27 t€ | -21 t€ | -5 492 € |
| Depreciations and reductions in value | -7 733 € | -8 195 € | -9 367 € |
| Other operating expenses | -27 t€ | -34 t€ | -36 t€ |
| Operating profit (loss) | 26 t€ | 32 t€ | 11 t€ |
| Financial income and expenses + (-) | 107 € | -1 846 € | -2 005 € |
| Profit (loss) before appropriations and taxes | 26 t€ | 30 t€ | 9 137 € |
| Income taxes | -5 329 € | -5 780 € | 0 € |
| Profit (loss) for the financial year | 20 t€ | 24 t€ | 9 137 € |
Balance sheet
| 31.8.2025 | 31.8.2024 | 31.8.2023 | |
|---|---|---|---|
| Non-current assets | 141 t€ | 147 t€ | 155 t€ |
| Stocks | 7 205 € | 5 296 € | 7 206 € |
| Receivables | 6 103 € | 11 t€ | 8 710 € |
| Cash in hand and at banks | 12 t€ | 6 622 € | 12 t€ |
| Current assets | 25 t€ | 23 t€ | 27 t€ |
| Assets | 166 t€ | 170 t€ | 183 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 108 t€ | 87 t€ | 63 t€ |
| Long-term liabilities | – | 0 € | 42 t€ |
| Short-term liabilities | 59 t€ | 83 t€ | 77 t€ |
| Liabilities | 59 t€ | 83 t€ | 120 t€ |
All financial statement items (52)
| 31.8.2025 | 31.8.2024 | 31.8.2023 | |
|---|---|---|---|
| Turnover | 79 t€ | 96 t€ | 90 t€ |
| Other operating income | 40 t€ | 38 t€ | 12 t€ |
| Raw materials and services | -33 t€ | -36 t€ | -40 t€ |
| Personnel expenses | -27 t€ | -21 t€ | -5 492 € |
| Depreciations and reductions in value | -7 733 € | -8 195 € | -9 367 € |
| Other operating expenses | -27 t€ | -34 t€ | -36 t€ |
| Operating profit (loss) | 26 t€ | 32 t€ | 11 t€ |
| Financial income and expenses + (-) | 107 € | -1 846 € | -2 005 € |
| Profit (loss) before appropriations and taxes | 26 t€ | 30 t€ | 9 137 € |
| Income taxes | -5 329 € | -5 780 € | 0 € |
| Profit (loss) for the financial year | 20 t€ | 24 t€ | 9 137 € |
| Non-current assets | 141 t€ | 147 t€ | 155 t€ |
| Stocks | 7 205 € | 5 296 € | 7 206 € |
| Receivables | 6 103 € | 11 t€ | 8 710 € |
| Cash in hand and at banks | 12 t€ | 6 622 € | 12 t€ |
| Current assets | 25 t€ | 23 t€ | 27 t€ |
| Assets | 166 t€ | 170 t€ | 183 t€ |
| Share capital or other similar capital | 8 409 € | 8 409 € | 8 409 € |
| Capital and reserves | 108 t€ | 87 t€ | 63 t€ |
| Long-term liabilities | – | 0 € | 42 t€ |
| Short-term liabilities | 59 t€ | 83 t€ | 77 t€ |
| Liabilities | 59 t€ | 83 t€ | 120 t€ |
| Long-term liabilities to credit institutions | – | 0 € | 42 t€ |
| Other current liabilities | 50 t€ | 76 t€ | 65 t€ |
| Wages and salaries | -15 t€ | -10 t€ | 0 € |
| Income from other investments under non-current assets, from other companies | – | 0 € | 140 € |
| Inventory increase (+) or decrease (-) | – | 0 € | 2 273 € |
| Pension expenses | -10 t€ | -8 962 € | -4 518 € |
| Tangible assets | 141 t€ | 147 t€ | 155 t€ |
| Depreciations according to plan | -7 733 € | -8 195 € | -9 367 € |
| Liabilities | 166 t€ | 170 t€ | 183 t€ |
| Other short-term receivables | – | 0 € | 1 119 € |
| Investments | 10 € | 10 € | 10 € |
| Buildings and structures, Owned | 123 t€ | 128 t€ | 134 t€ |
| Change in stocks of products + (-) | 1 909 € | -1 910 € | 0 € |
| Other social security expenses | -2 707 € | -1 632 € | -974 € |
| Materials and supplies | 7 205 € | 5 296 € | 7 206 € |
| Land and water areas, Owned | 10 t€ | 10 t€ | 10 t€ |
| Profit (loss) for the period, equity | 20 t€ | 24 t€ | 9 137 € |
| Services purchased | -56 € | -335 € | 0 € |
| Retained earnings | 79 t€ | 55 t€ | 45 t€ |
| Short-term liabilities to credit institutions | – | 0 € | 7 920 € |
| Purchases during the financial year | -33 t€ | -36 t€ | -42 t€ |
| Short-term prepayments and accrued income | 0 € | 1 278 € | 3 228 € |
| Other interest and financial income from non-group companies | 120 € | 0 € | 0 € |
| Other shares and similar rights of ownership | 10 € | 10 € | 10 € |
| Short-term accrued expenses and deferred income | 7 169 € | 2 213 € | 55 € |
| Short-term sales receivables | 6 103 € | 9 531 € | 4 363 € |
| Short-term receivables | 6 103 € | 11 t€ | 8 710 € |
| Interest expenses and other financial expenses for non-Group companies | -13 € | -1 846 € | -2 145 € |
| Machinery and equipment | 7 798 € | 8 543 € | 11 t€ |
| Short-term accounts payable | 2 050 € | 4 477 € | 4 067 € |
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, Tero Seppälä Oy is in the upper half of the industry class restaurants and cafeterias (3069 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.
Alcohol licences
- Jurtti PubSavontie 8Anniskelu
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