CN Keskus Oy is a limited company based in Lahti, registered in 2000. In the financial year ending 30.6.2026, revenue was 1,9 M€ and operating profit 204 t€; equity ratio 80.8 %. Its taxable income in 2024 was 167 t€ and its income taxes 34 t€. Public buyers bought 210 € from it in 2023–2023; the largest buyer is Kulttuurin Ja Vapaa-ajan Toimiala, Helsinki (Helsinki).
Financials
| Key figures | 30.6.2026 | 30.6.2025 | 30.6.2024 |
|---|---|---|---|
| Revenue | 1,9 M€ | 2,0 M€ | 2,2 M€ |
| Revenue change | -8,0 % | -6,1 % | – |
| EBITDA | 172 t€ | 150 t€ | 129 t€ |
| EBITDA % | 9,2 % | 7,3 % | 5,9 % |
| Operating profit | 204 t€ | 187 t€ | 157 t€ |
| Operating margin | 10,9 % | 9,2 % | 7,2 % |
| Net profit | 163 t€ | 164 t€ | 133 t€ |
| Personnel costs | -439 t€ | -469 t€ | -439 t€ |
| Equity ratio | 80,8 % | 85,9 % | 85,3 % |
| Quick ratio | 2,61 | 2,63 | 2,92 |
| Current ratio | 5,08 | 5,60 | 6,08 |
| Debt to revenue | 19,0 % | 11,7 % | 11,2 % |
| Return on equity | 10,9 % | 11,3 % | 9,5 % |
| Balance sheet total | 1,9 M€ | 1,7 M€ | 1,6 M€ |
| Equity | 1,5 M€ | 1,5 M€ | 1,4 M€ |
| Cash and bank | 510 t€ | 409 t€ | 423 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 30.6.2026 | 30.6.2025 | 30.6.2024 | |
|---|---|---|---|
| Turnover | 1,9 M€ | 2,0 M€ | 2,2 M€ |
| Other operating income | 16 t€ | 15 t€ | 5 150 € |
| Raw materials and services | 1,1 M€ | 1,2 M€ | 1,3 M€ |
| Personnel expenses | 439 t€ | 469 t€ | 439 t€ |
| Depreciations and reductions in value | 31 t€ | 37 t€ | 28 t€ |
| Other operating expenses | 146 t€ | 179 t€ | 222 t€ |
| Operating profit (loss) | 204 t€ | 187 t€ | 157 t€ |
| Financial income and expenses + (-) | -241 € | -18 t€ | -10 t€ |
| Profit (loss) before appropriations and taxes | 204 t€ | 205 t€ | 167 t€ |
| Income taxes | 41 t€ | 41 t€ | 34 t€ |
| Profit (loss) for the financial year | 163 t€ | 164 t€ | 133 t€ |
Balance sheet
| 30.6.2026 | 30.6.2025 | 30.6.2024 | |
|---|---|---|---|
| Non-current assets | 421 t€ | 353 t€ | 173 t€ |
| Stocks | 696 t€ | 709 t€ | 767 t€ |
| Receivables | 226 t€ | 218 t€ | 285 t€ |
| Cash in hand and at banks | 510 t€ | 409 t€ | 423 t€ |
| Current assets | 1,4 M€ | 1,3 M€ | 1,5 M€ |
| Assets | 1,9 M€ | 1,7 M€ | 1,6 M€ |
| Share capital or other similar capital | 12 t€ | 12 t€ | 12 t€ |
| Capital and reserves | 1,5 M€ | 1,5 M€ | 1,4 M€ |
| Long-term liabilities | 74 t€ | 0 € | – |
| Short-term liabilities | 282 t€ | 239 t€ | 243 t€ |
| Liabilities | 356 t€ | 239 t€ | 243 t€ |
All financial statement items (51)
| 30.6.2026 | 30.6.2025 | 30.6.2024 | |
|---|---|---|---|
| Turnover | 1,9 M€ | 2,0 M€ | 2,2 M€ |
| Other operating income | 16 t€ | 15 t€ | 5 150 € |
| Raw materials and services | 1,1 M€ | 1,2 M€ | 1,3 M€ |
| Personnel expenses | 439 t€ | 469 t€ | 439 t€ |
| Depreciations and reductions in value | 31 t€ | 37 t€ | 28 t€ |
| Other operating expenses | 146 t€ | 179 t€ | 222 t€ |
| Operating profit (loss) | 204 t€ | 187 t€ | 157 t€ |
| Financial income and expenses + (-) | -241 € | -18 t€ | -10 t€ |
| Profit (loss) before appropriations and taxes | 204 t€ | 205 t€ | 167 t€ |
| Income taxes | 41 t€ | 41 t€ | 34 t€ |
| Profit (loss) for the financial year | 163 t€ | 164 t€ | 133 t€ |
| Non-current assets | 421 t€ | 353 t€ | 173 t€ |
| Stocks | 696 t€ | 709 t€ | 767 t€ |
| Receivables | 226 t€ | 218 t€ | 285 t€ |
| Cash in hand and at banks | 510 t€ | 409 t€ | 423 t€ |
| Current assets | 1,4 M€ | 1,3 M€ | 1,5 M€ |
| Assets | 1,9 M€ | 1,7 M€ | 1,6 M€ |
| Share capital or other similar capital | 12 t€ | 12 t€ | 12 t€ |
| Capital and reserves | 1,5 M€ | 1,5 M€ | 1,4 M€ |
| Long-term liabilities | 74 t€ | 0 € | – |
| Short-term liabilities | 282 t€ | 239 t€ | 243 t€ |
| Liabilities | 356 t€ | 239 t€ | 243 t€ |
| Other current liabilities | 54 t€ | 64 t€ | 62 t€ |
| Liabilities | 1,9 M€ | 1,7 M€ | 1,6 M€ |
| Long-term liabilities to credit institutions | 74 t€ | 0 € | – |
| Other stocks | 64 t€ | 68 t€ | 95 t€ |
| Short-term receivables | 226 t€ | 218 t€ | 285 t€ |
| Other short-term receivables | – | 0 € | 28 t€ |
| Land and water areas, Owned | 28 t€ | 28 t€ | 28 t€ |
| Other interest and financial income from non-group companies | 6 800 € | 18 t€ | 14 t€ |
| Finished products | 631 t€ | 641 t€ | 672 t€ |
| Machinery and equipment | 37 t€ | 50 t€ | 66 t€ |
| Retained earnings | 1,3 M€ | 1,3 M€ | 1,3 M€ |
| Short-term accounts payable | 91 t€ | 95 t€ | 126 t€ |
| Wages and salaries | 346 t€ | 370 t€ | 356 t€ |
| Other shares and similar rights of ownership | 103 t€ | 2 841 € | 2 841 € |
| Short-term sales receivables | 204 t€ | 193 t€ | 242 t€ |
| Profit (loss) for the period, equity | 163 t€ | 164 t€ | 133 t€ |
| Interest expenses and other financial expenses for non-Group companies | 6 558 € | 160 € | 5 076 € |
| Pension expenses | 80 t€ | 86 t€ | 73 t€ |
| Short-term prepayments and accrued income | 22 t€ | 25 t€ | 15 t€ |
| Buildings and structures, Owned | 253 t€ | 272 t€ | 76 t€ |
| Other social security expenses | 13 t€ | 14 t€ | 9 710 € |
| Income from other investments under non-current assets, from other companies | 0 € | 838 € | 800 € |
| Purchases during the financial year | 1,1 M€ | 1,1 M€ | 1,2 M€ |
| Tangible assets | 318 t€ | 350 t€ | 170 t€ |
| Short-term liabilities to credit institutions | 69 t€ | 0 € | – |
| Depreciations according to plan | 31 t€ | 37 t€ | 28 t€ |
| Short-term accrued expenses and deferred income | 68 t€ | 79 t€ | 54 t€ |
| Investments | 103 t€ | 2 841 € | 2 841 € |
| Inventory increase (+) or decrease (-) | 17 t€ | 58 t€ | 156 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, CN Keskus Oy is in the top quarter of the industry class wholesale of agricultural machinery, equipment and supplies (170 companies with taxable income; median 55 t€, 3,1 times the median).
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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