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Jämsän Ykkösvaraosa Oy

Limited company. Retail sale of other motor vehicle parts and accessories.

Jämsän Ykkösvaraosa Oy is a limited company based in Jämsä, registered in 2007. In the financial year ending 30.9.2025, revenue was 1,2 M€ and operating profit 69 t€; equity ratio 9.9 %. Its taxable income in 2024 was 147 t€ and its income taxes 30 t€. Latest Trade Register entry: line of business changed, 9.9.2026.

Revenue 20251,2 M€+35 % on the previous year
Operating profit69 t€6,0 % of revenue
Net profit60 t€EBITDA 68 t€
Equity ratio9,9 %quick ratio 0,48
Taxable income 2024147 t€ top quarter of its industry
Income taxes 202430 t€97 t€ in 2020–2024
In business19 yrsregistered 7.5.2007
Trade Register1entries, latest: line of business changed

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Financials

587 t€1,1 M€1,2 M€856 t€1,2 M€1,2 M€-9 794 €124 t€142 t€86 t€69 t€-9 796 €101 t€117 t€68 t€60 t€2022-092023-092024-092025-022025-09
RevenueOperating profitNet profit
Key figures30.9.202528.2.202530.9.202430.9.202330.9.2022
Revenue1,2 M€856 t€1,2 M€1,1 M€587 t€
Revenue change35,4 %-29,0 %11,7 %83,9 %–
EBITDA68 t€86 t€145 t€127 t€-5 961 €
EBITDA %5,8 %10,1 %12,0 %11,7 %-1,0 %
Operating profit69 t€86 t€142 t€124 t€-9 794 €
Operating margin6,0 %10,1 %11,8 %11,5 %-1,7 %
Net profit60 t€68 t€117 t€101 t€-9 796 €
Personnel costs-195 t€172 t€157 t€144 t€114 t€
Equity ratio9,9 %82,4 %20,2 %18,5 %70,1 %
Quick ratio0,482,540,520,561,49
Current ratio1,105,691,241,213,26
Debt to revenue48,9 %10,0 %39,0 %42,1 %24,2 %
Return on equity96,0 %17,1 %97,9 %97,6 %-2,9 %
Balance sheet total629 t€486 t€590 t€558 t€475 t€
Equity62 t€400 t€119 t€103 t€333 t€
Cash and bank222 t€174 t€186 t€201 t€153 t€

Balance sheet

475 t€558 t€590 t€486 t€629 t€629 t€333 t€103 t€119 t€400 t€62 t€153 t€201 t€186 t€174 t€222 t€2022-092023-092024-092025-022025-09
Balance sheet totalEquityCash
Income statement and balance sheet

Income statement

30.9.202528.2.202530.9.202430.9.202330.9.2022
Turnover1,2 M€856 t€1,2 M€1,1 M€587 t€
Other operating income3 813 €–100 €0 €–
Raw materials and services724 t€-536 t€-747 t€-655 t€-430 t€
Personnel expenses195 t€-172 t€-157 t€-144 t€-114 t€
Depreciations and reductions in value1 617 €0 €-2 157 €-2 875 €-3 834 €
Other operating expenses171 t€-61 t€-157 t€-153 t€-48 t€
Operating profit (loss)69 t€86 t€142 t€124 t€-9 794 €
Financial income and expenses + (-)-6 125 €-44 €3 899 €37 €-2 €
Profit (loss) before appropriations and taxes75 t€86 t€146 t€124 t€-9 796 €
Income taxes15 t€-18 t€-30 t€-23 t€0 €
Profit (loss) for the financial year60 t€68 t€117 t€101 t€-9 796 €

Balance sheet

30.9.202528.2.202530.9.202430.9.202330.9.2022
Non-current assets4 902 €50 €6 520 €8 676 €12 t€
Stocks352 t€269 t€340 t€296 t€253 t€
Receivables51 t€43 t€57 t€52 t€58 t€
Cash in hand and at banks222 t€174 t€186 t€201 t€153 t€
Current assets625 t€486 t€583 t€550 t€464 t€
Assets629 t€486 t€590 t€558 t€475 t€
Share capital or other similar capital2 500 €2 500 €2 500 €2 500 €2 500 €
Capital and reserves62 t€400 t€119 t€103 t€333 t€
Short-term liabilities567 t€85 t€470 t€455 t€142 t€
Liabilities567 t€85 t€470 t€455 t€142 t€
All financial statement items (46)
30.9.202528.2.202530.9.202430.9.202330.9.2022
Turnover1,2 M€856 t€1,2 M€1,1 M€587 t€
Other operating income3 813 €–100 €0 €–
Raw materials and services724 t€-536 t€-747 t€-655 t€-430 t€
Personnel expenses195 t€-172 t€-157 t€-144 t€-114 t€
Depreciations and reductions in value1 617 €0 €-2 157 €-2 875 €-3 834 €
Other operating expenses171 t€-61 t€-157 t€-153 t€-48 t€
Operating profit (loss)69 t€86 t€142 t€124 t€-9 794 €
Financial income and expenses + (-)-6 125 €-44 €3 899 €37 €-2 €
Profit (loss) before appropriations and taxes75 t€86 t€146 t€124 t€-9 796 €
Income taxes15 t€-18 t€-30 t€-23 t€0 €
Profit (loss) for the financial year60 t€68 t€117 t€101 t€-9 796 €
Non-current assets4 902 €50 €6 520 €8 676 €12 t€
Stocks352 t€269 t€340 t€296 t€253 t€
Receivables51 t€43 t€57 t€52 t€58 t€
Cash in hand and at banks222 t€174 t€186 t€201 t€153 t€
Current assets625 t€486 t€583 t€550 t€464 t€
Assets629 t€486 t€590 t€558 t€475 t€
Share capital or other similar capital2 500 €2 500 €2 500 €2 500 €2 500 €
Capital and reserves62 t€400 t€119 t€103 t€333 t€
Short-term liabilities567 t€85 t€470 t€455 t€142 t€
Liabilities567 t€85 t€470 t€455 t€142 t€
Finished products352 t€269 t€340 t€296 t€253 t€
Other short-term receivables10 t€2 084 €120 €2 100 €2 090 €
Other current liabilities463 t€21 t€343 t€368 t€55 t€
Retained earnings–330 t€–0 €341 t€
Short-term prepayments and accrued income13 €11 t€6 642 €3 875 €12 t€
Short-term accounts payable86 t€22 t€97 t€58 t€64 t€
Short-term sales receivables40 t€29 t€50 t€46 t€43 t€
Purchases during the financial year732 t€-548 t€-787 t€-694 t€-410 t€
Profit (loss) for the period, equity60 t€68 t€117 t€101 t€-9 796 €
Intangible rights50 €50 €50 €50 €50 €
Short-term receivables51 t€43 t€57 t€52 t€58 t€
Interest expenses and other financial expenses for non-Group companies0 €-44 €-225 €-75 €-8 €
Tangible assets4 852 €0 €6 470 €8 626 €12 t€
Wages and salaries158 t€-149 t€-131 t€-118 t€-96 t€
Short-term accrued expenses and deferred income18 t€43 t€30 t€28 t€22 t€
Intangible assets50 €50 €50 €50 €50 €
Short-term loan receivables300 €0 €300 €300 €300 €
Liabilities629 t€486 t€590 t€558 t€475 t€
Other interest and financial income from non-group companies6 125 €0 €4 124 €112 €6 €
Other social security expenses4 872 €-3 679 €-3 267 €-3 750 €-2 914 €
Machinery and equipment4 852 €0 €6 470 €8 626 €12 t€
Depreciations according to plan1 617 €0 €-2 157 €-2 875 €-3 834 €
Services purchased4 719 €-3 917 €-3 547 €-4 435 €-4 274 €
Inventory increase (+) or decrease (-)-12 t€16 t€44 t€43 t€-16 t€
Pension expenses32 t€-19 t€-24 t€-22 t€-15 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

50 t€79 t€77 t€124 t€147 t€147 t€20202021202220232024

Measured by taxable income, Jämsän Ykkösvaraosa Oy is in the top quarter of the industry class retail sale of other motor vehicle parts and accessories (299 companies with taxable income; median 35 t€, 4,2 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.

Trade Register events

  • Line of business changed
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