Part Master Oy is a limited company based in Marttila, registered in 2000. In the financial year ending 31.12.2025, operating profit -10 t€; equity ratio 47.5 %.
Gross profit 2025118 t€+14 % on the previous year
Operating profit-10 t€
Net profit-18 t€EBITDA -27 t€
Equity ratio47,5 %quick ratio 0,32
In business26 yrsregistered 28.4.2000
Financials
Gross profitOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue change | 13,7 % | -47,6 % | -3,5 % | -35,2 % | -19,2 % | – |
| Gross profit | 118 t€ | 103 t€ | 198 t€ | 205 t€ | 316 t€ | 391 t€ |
| EBITDA | -27 t€ | 1 750 € | 85 t€ | 88 t€ | 165 t€ | 244 t€ |
| Operating profit | -10 t€ | -16 t€ | 45 t€ | 43 t€ | 106 t€ | 196 t€ |
| Net profit | -18 t€ | -21 t€ | 33 t€ | 34 t€ | 83 t€ | 152 t€ |
| Personnel costs | -45 t€ | 42 t€ | 43 t€ | 42 t€ | 60 t€ | 59 t€ |
| Equity ratio | 47,5 % | 48,3 % | 46,0 % | 36,9 % | 39,1 % | 44,5 % |
| Quick ratio | 0,32 | 0,36 | 0,32 | 0,33 | 0,39 | 0,05 |
| Current ratio | 3,96 | 3,17 | 2,86 | 2,00 | 2,07 | 2,56 |
| Return on equity | -4,4 % | -4,7 % | 6,4 % | 6,4 % | 15,5 % | 30,9 % |
| Balance sheet total | 862 t€ | 966 t€ | 1,2 M€ | 1,5 M€ | 1,4 M€ | 1,2 M€ |
| Equity | 400 t€ | 454 t€ | 517 t€ | 526 t€ | 535 t€ | 491 t€ |
| Cash and bank | 24 t€ | 58 t€ | 48 t€ | 116 t€ | 183 t€ | 1 598 € |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross profit or loss | 118 t€ | 103 t€ | 198 t€ | 205 t€ | 316 t€ | 391 t€ |
| Personnel expenses | 45 t€ | -42 t€ | -43 t€ | -42 t€ | -60 t€ | -59 t€ |
| Depreciations and reductions in value | 17 t€ | -18 t€ | -40 t€ | -45 t€ | -60 t€ | -48 t€ |
| Other operating expenses | 66 t€ | -60 t€ | -70 t€ | -74 t€ | -91 t€ | -88 t€ |
| Operating profit (loss) | -10 t€ | -16 t€ | 45 t€ | 43 t€ | 106 t€ | 196 t€ |
| Financial income and expenses + (-) | 7 418 € | -4 944 € | -2 886 € | -454 € | -1 561 € | -5 558 € |
| Profit (loss) before appropriations and taxes | -18 t€ | -21 t€ | 42 t€ | 42 t€ | 104 t€ | 191 t€ |
| Income taxes | – | 0 € | -9 190 € | -8 563 € | -21 t€ | -39 t€ |
| Profit (loss) for the financial year | -18 t€ | -21 t€ | 33 t€ | 34 t€ | 83 t€ | 152 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 52 t€ | 65 t€ | 138 t€ | 172 t€ | 222 t€ | 198 t€ |
| Stocks | 743 t€ | 799 t€ | 917 t€ | 1,1 M€ | 951 t€ | 943 t€ |
| Receivables | 42 t€ | 43 t€ | 68 t€ | 100 t€ | 40 t€ | 17 t€ |
| Cash in hand and at banks | 24 t€ | 58 t€ | 48 t€ | 116 t€ | 183 t€ | 1 598 € |
| Current assets | 809 t€ | 901 t€ | 1,0 M€ | 1,3 M€ | 1,2 M€ | 962 t€ |
| Assets | 862 t€ | 966 t€ | 1,2 M€ | 1,5 M€ | 1,4 M€ | 1,2 M€ |
| Share capital or other similar capital | 8 000 € | 8 000 € | 8 000 € | 8 000 € | 8 000 € | 8 000 € |
| Capital and reserves | 400 t€ | 454 t€ | 517 t€ | 526 t€ | 535 t€ | 491 t€ |
| Long-term liabilities | 257 t€ | 227 t€ | 292 t€ | 292 t€ | 292 t€ | 292 t€ |
| Short-term liabilities | 204 t€ | 284 t€ | 361 t€ | 645 t€ | 568 t€ | 376 t€ |
| Liabilities | 462 t€ | 512 t€ | 654 t€ | 937 t€ | 860 t€ | 669 t€ |
All financial statement items (51)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross profit or loss | 118 t€ | 103 t€ | 198 t€ | 205 t€ | 316 t€ | 391 t€ |
| Personnel expenses | 45 t€ | -42 t€ | -43 t€ | -42 t€ | -60 t€ | -59 t€ |
| Depreciations and reductions in value | 17 t€ | -18 t€ | -40 t€ | -45 t€ | -60 t€ | -48 t€ |
| Other operating expenses | 66 t€ | -60 t€ | -70 t€ | -74 t€ | -91 t€ | -88 t€ |
| Operating profit (loss) | -10 t€ | -16 t€ | 45 t€ | 43 t€ | 106 t€ | 196 t€ |
| Financial income and expenses + (-) | 7 418 € | -4 944 € | -2 886 € | -454 € | -1 561 € | -5 558 € |
| Profit (loss) before appropriations and taxes | -18 t€ | -21 t€ | 42 t€ | 42 t€ | 104 t€ | 191 t€ |
| Income taxes | – | 0 € | -9 190 € | -8 563 € | -21 t€ | -39 t€ |
| Profit (loss) for the financial year | -18 t€ | -21 t€ | 33 t€ | 34 t€ | 83 t€ | 152 t€ |
| Non-current assets | 52 t€ | 65 t€ | 138 t€ | 172 t€ | 222 t€ | 198 t€ |
| Stocks | 743 t€ | 799 t€ | 917 t€ | 1,1 M€ | 951 t€ | 943 t€ |
| Receivables | 42 t€ | 43 t€ | 68 t€ | 100 t€ | 40 t€ | 17 t€ |
| Cash in hand and at banks | 24 t€ | 58 t€ | 48 t€ | 116 t€ | 183 t€ | 1 598 € |
| Current assets | 809 t€ | 901 t€ | 1,0 M€ | 1,3 M€ | 1,2 M€ | 962 t€ |
| Assets | 862 t€ | 966 t€ | 1,2 M€ | 1,5 M€ | 1,4 M€ | 1,2 M€ |
| Share capital or other similar capital | 8 000 € | 8 000 € | 8 000 € | 8 000 € | 8 000 € | 8 000 € |
| Capital and reserves | 400 t€ | 454 t€ | 517 t€ | 526 t€ | 535 t€ | 491 t€ |
| Long-term liabilities | 257 t€ | 227 t€ | 292 t€ | 292 t€ | 292 t€ | 292 t€ |
| Short-term liabilities | 204 t€ | 284 t€ | 361 t€ | 645 t€ | 568 t€ | 376 t€ |
| Liabilities | 462 t€ | 512 t€ | 654 t€ | 937 t€ | 860 t€ | 669 t€ |
| Advance payments and construction in progress | – | – | – | 0 € | 3 000 € | 0 € |
| Buildings and structures, Owned | 4 785 € | 5 145 € | 5 532 € | 5 949 € | 6 396 € | 6 878 € |
| Intangible rights | 0 € | 155 € | 396 € | 637 € | 878 € | 808 € |
| Intangible assets | 3 107 € | 10 t€ | 22 t€ | 34 t€ | 39 t€ | 42 t€ |
| Profit (loss) for the period, equity | -18 t€ | -21 t€ | 33 t€ | 34 t€ | 83 t€ | 152 t€ |
| Machinery and equipment | 8 102 € | 13 t€ | 74 t€ | 96 t€ | 137 t€ | 113 t€ |
| Long-term accounts payable | 107 t€ | 77 t€ | 62 t€ | 62 t€ | 62 t€ | 62 t€ |
| Pension expenses | 13 t€ | -11 t€ | -11 t€ | -11 t€ | -9 367 € | -8 148 € |
| Short-term accounts payable | 54 t€ | 49 t€ | 99 t€ | 115 t€ | 102 t€ | 85 t€ |
| Short-term prepayments and accrued income | 410 € | 351 € | 54 € | 73 € | 5 265 € | 1 326 € |
| Liabilities | 862 t€ | 966 t€ | 1,2 M€ | 1,5 M€ | 1,4 M€ | 1,2 M€ |
| Finished products | 743 t€ | 799 t€ | 917 t€ | 1,1 M€ | 951 t€ | 943 t€ |
| Short-term accrued expenses and deferred income | 4 963 € | 29 t€ | 23 t€ | 119 t€ | 141 t€ | 51 t€ |
| Short-term sales receivables | 36 t€ | 33 t€ | 61 t€ | 44 t€ | 19 t€ | 8 847 € |
| Interest expenses and other financial expenses for non-Group companies | 7 681 € | -5 367 € | -3 407 € | -1 430 € | -2 495 € | -6 422 € |
| Long-term receivables | 0 € | 6 677 € | 6 677 € | 6 677 € | 6 677 € | 6 677 € |
| Other current liabilities | 125 t€ | 181 t€ | 192 t€ | 372 t€ | 297 t€ | 183 t€ |
| Short-term liabilities to credit institutions | – | – | – | – | 0 € | 1 858 € |
| Short-term receivables | 42 t€ | 37 t€ | 61 t€ | 94 t€ | 33 t€ | 11 t€ |
| Other long-term receivables | 0 € | 6 677 € | 6 677 € | 6 677 € | 6 677 € | 6 677 € |
| Other short-term receivables | 6 080 € | 3 526 € | 721 € | 49 t€ | 9 447 € | 470 € |
| Retained earnings | 410 t€ | 467 t€ | 476 t€ | 484 t€ | 444 t€ | 332 t€ |
| Land and water areas, Owned | 36 t€ | 36 t€ | 36 t€ | 36 t€ | 36 t€ | 36 t€ |
| Depreciations according to plan | 17 t€ | -18 t€ | -40 t€ | -45 t€ | -60 t€ | -48 t€ |
| Tangible assets | 49 t€ | 55 t€ | 115 t€ | 138 t€ | 183 t€ | 156 t€ |
| Short-term advances received | 20 t€ | 25 t€ | 48 t€ | 38 t€ | 28 t€ | 55 t€ |
| Other long-term liabilities | 150 t€ | 150 t€ | 230 t€ | 230 t€ | 230 t€ | 230 t€ |
| Other interest and financial income from non-group companies | 262 € | 423 € | 521 € | 975 € | 934 € | 864 € |
| Other social security expenses | 3 785 € | -3 163 € | -3 192 € | -2 974 € | -3 085 € | -2 956 € |
| Wages and salaries | 29 t€ | -28 t€ | -29 t€ | -29 t€ | -48 t€ | -47 t€ |
| Other intangible assets | 3 107 € | 10 t€ | 22 t€ | 33 t€ | 38 t€ | 41 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
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.