Sub Restaurants Oy is a limited company based in Pori, registered in 2008. In the financial year ending 31.8.2025, revenue was 317 t€ and operating profit 371 €; equity ratio 10.6 %. Its taxable income in 2024 was 16 t€ and its income taxes 3 297 €.
Revenue 2025317 t€-3 % on the previous year
Operating profit371 €0,1 % of revenue
Net profit-2 993 €EBITDA -2 453 €
Equity ratio10,6 %quick ratio 2,26
Taxable income 202416 t€
lower half of its industry
Income taxes 20243 297 €6 296 € in 2020–2024
In business18 yrsregistered 4.4.2008
Financials
RevenueOperating profitNet profit
| Key figures | 31.8.2025 | 31.8.2024 | 31.8.2023 | 31.8.2022 | 31.8.2021 | 31.8.2020 |
|---|---|---|---|---|---|---|
| Revenue | 317 t€ | 326 t€ | 291 t€ | 286 t€ | 259 t€ | 300 t€ |
| Revenue change | -2,6 % | 12,0 % | 1,7 % | 10,6 % | -13,9 % | – |
| EBITDA | -2 453 € | 33 t€ | 18 t€ | 7 015 € | -17 t€ | 20 t€ |
| EBITDA % | -0,8 % | 10,1 % | 6,3 % | 2,5 % | -6,7 % | 6,6 % |
| Operating profit | 371 € | 30 t€ | 15 t€ | 2 561 € | -19 t€ | 16 t€ |
| Operating margin | 0,1 % | 9,3 % | 5,1 % | 0,9 % | -7,5 % | 5,2 % |
| Net profit | -2 993 € | 25 t€ | 8 830 € | -1 305 € | -23 t€ | 8 761 € |
| Personnel costs | -113 t€ | 94 t€ | 87 t€ | 117 t€ | 119 t€ | 70 t€ |
| Equity ratio | 10,6 % | 11,1 % | -12,9 % | -23,6 % | -18,5 % | 7,3 % |
| Quick ratio | 2,26 | 1,98 | 1,70 | 1,37 | 1,46 | 1,43 |
| Current ratio | 2,32 | 2,04 | 1,77 | 1,44 | 1,52 | 1,51 |
| Debt to revenue | 26,9 % | 31,9 % | 36,6 % | 38,6 % | 48,9 % | 40,1 % |
| Return on equity | -29,8 % | 193,5 % | – | – | – | 92,1 % |
| Balance sheet total | 95 t€ | 117 t€ | 94 t€ | 89 t€ | 107 t€ | 130 t€ |
| Equity | 10 t€ | 13 t€ | -12 t€ | -21 t€ | -20 t€ | 9 518 € |
| Cash and bank | 33 t€ | 50 t€ | 14 t€ | 3 971 € | 1 958 € | 8 610 € |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.8.2025 | 31.8.2024 | 31.8.2023 | 31.8.2022 | 31.8.2021 | 31.8.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 317 t€ | 326 t€ | 291 t€ | 286 t€ | 259 t€ | 300 t€ |
| Other operating income | 0 € | 800 € | 0 € | 12 t€ | 24 t€ | 16 t€ |
| Raw materials and services | 117 t€ | -123 t€ | -118 t€ | -111 t€ | -114 t€ | -160 t€ |
| Personnel expenses | 113 t€ | -94 t€ | -87 t€ | -117 t€ | -119 t€ | -70 t€ |
| Depreciations and reductions in value | 2 824 € | -2 505 € | -3 340 € | -4 454 € | -1 979 € | -4 169 € |
| Other operating expenses | 84 t€ | -77 t€ | -67 t€ | -63 t€ | -67 t€ | -66 t€ |
| Operating profit (loss) | 371 € | 30 t€ | 15 t€ | 2 561 € | -19 t€ | 16 t€ |
| Financial income and expenses + (-) | 3 352 € | -3 912 € | -3 915 € | -3 866 € | -3 965 € | -3 947 € |
| Profit (loss) before appropriations and taxes | -2 980 € | 26 t€ | 11 t€ | -1 305 € | -23 t€ | 12 t€ |
| Income taxes | 13 € | -1 068 € | -2 212 € | 0 € | 0 € | -2 998 € |
| Profit (loss) for the financial year | -2 993 € | 25 t€ | 8 830 € | -1 305 € | -23 t€ | 8 761 € |
Balance sheet
| 31.8.2025 | 31.8.2024 | 31.8.2023 | 31.8.2022 | 31.8.2021 | 31.8.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 8 472 € | 7 516 € | 10 t€ | 13 t€ | 18 t€ | 54 t€ |
| Stocks | 2 321 € | 3 244 € | 3 735 € | 3 735 € | 3 851 € | 4 043 € |
| Receivables | 52 t€ | 57 t€ | 67 t€ | 68 t€ | 83 t€ | 63 t€ |
| Cash in hand and at banks | 33 t€ | 50 t€ | 14 t€ | 3 971 € | 1 958 € | 8 610 € |
| Current assets | 87 t€ | 110 t€ | 84 t€ | 76 t€ | 89 t€ | 76 t€ |
| Assets | 95 t€ | 117 t€ | 94 t€ | 89 t€ | 107 t€ | 130 t€ |
| Share capital or other similar capital | 19 t€ | 19 t€ | 19 t€ | 19 t€ | 19 t€ | 19 t€ |
| Capital and reserves | 10 t€ | 13 t€ | -12 t€ | -21 t€ | -20 t€ | 9 518 € |
| Long-term liabilities | 48 t€ | 50 t€ | 59 t€ | 58 t€ | 68 t€ | 70 t€ |
| Short-term liabilities | 37 t€ | 54 t€ | 47 t€ | 53 t€ | 58 t€ | 50 t€ |
| Liabilities | 85 t€ | 104 t€ | 107 t€ | 110 t€ | 126 t€ | 120 t€ |
All financial statement items (48)
| 31.8.2025 | 31.8.2024 | 31.8.2023 | 31.8.2022 | 31.8.2021 | 31.8.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 317 t€ | 326 t€ | 291 t€ | 286 t€ | 259 t€ | 300 t€ |
| Other operating income | 0 € | 800 € | 0 € | 12 t€ | 24 t€ | 16 t€ |
| Raw materials and services | 117 t€ | -123 t€ | -118 t€ | -111 t€ | -114 t€ | -160 t€ |
| Personnel expenses | 113 t€ | -94 t€ | -87 t€ | -117 t€ | -119 t€ | -70 t€ |
| Depreciations and reductions in value | 2 824 € | -2 505 € | -3 340 € | -4 454 € | -1 979 € | -4 169 € |
| Other operating expenses | 84 t€ | -77 t€ | -67 t€ | -63 t€ | -67 t€ | -66 t€ |
| Operating profit (loss) | 371 € | 30 t€ | 15 t€ | 2 561 € | -19 t€ | 16 t€ |
| Financial income and expenses + (-) | 3 352 € | -3 912 € | -3 915 € | -3 866 € | -3 965 € | -3 947 € |
| Profit (loss) before appropriations and taxes | -2 980 € | 26 t€ | 11 t€ | -1 305 € | -23 t€ | 12 t€ |
| Income taxes | 13 € | -1 068 € | -2 212 € | 0 € | 0 € | -2 998 € |
| Profit (loss) for the financial year | -2 993 € | 25 t€ | 8 830 € | -1 305 € | -23 t€ | 8 761 € |
| Non-current assets | 8 472 € | 7 516 € | 10 t€ | 13 t€ | 18 t€ | 54 t€ |
| Stocks | 2 321 € | 3 244 € | 3 735 € | 3 735 € | 3 851 € | 4 043 € |
| Receivables | 52 t€ | 57 t€ | 67 t€ | 68 t€ | 83 t€ | 63 t€ |
| Cash in hand and at banks | 33 t€ | 50 t€ | 14 t€ | 3 971 € | 1 958 € | 8 610 € |
| Current assets | 87 t€ | 110 t€ | 84 t€ | 76 t€ | 89 t€ | 76 t€ |
| Assets | 95 t€ | 117 t€ | 94 t€ | 89 t€ | 107 t€ | 130 t€ |
| Share capital or other similar capital | 19 t€ | 19 t€ | 19 t€ | 19 t€ | 19 t€ | 19 t€ |
| Capital and reserves | 10 t€ | 13 t€ | -12 t€ | -21 t€ | -20 t€ | 9 518 € |
| Long-term liabilities | 48 t€ | 50 t€ | 59 t€ | 58 t€ | 68 t€ | 70 t€ |
| Short-term liabilities | 37 t€ | 54 t€ | 47 t€ | 53 t€ | 58 t€ | 50 t€ |
| Liabilities | 85 t€ | 104 t€ | 107 t€ | 110 t€ | 126 t€ | 120 t€ |
| Purchases during the financial year | 97 t€ | -83 t€ | -79 t€ | -80 t€ | -81 t€ | -91 t€ |
| Depreciations according to plan | 2 824 € | -2 505 € | -3 340 € | -4 454 € | -1 979 € | -4 169 € |
| Pension expenses | 11 t€ | -9 572 € | -7 430 € | -12 t€ | -15 t€ | -3 906 € |
| Short-term sales receivables | 0 € | 4 947 € | 4 931 € | 4 525 € | 2 868 € | 0 € |
| Tangible assets | 8 472 € | 7 516 € | 10 t€ | 13 t€ | 18 t€ | 54 t€ |
| Wages and salaries | 98 t€ | -82 t€ | -77 t€ | -103 t€ | -101 t€ | -65 t€ |
| Other short-term receivables | 1 564 € | 340 € | 2 024 € | 813 € | 3 592 € | 3 735 € |
| Profit (loss) for the period, equity | -2 993 € | 25 t€ | 8 830 € | -1 305 € | -23 t€ | 8 761 € |
| Other social security expenses | 3 494 € | -2 519 € | -2 698 € | -2 419 € | -3 082 € | -1 279 € |
| Short-term liabilities to credit institutions | 0 € | 6 863 € | 5 800 € | 5 800 € | 5 800 € | 0 € |
| Short-term accounts payable | 14 t€ | 18 t€ | 13 t€ | 16 t€ | 23 t€ | 28 t€ |
| Machinery and equipment | 8 472 € | 7 516 € | 10 t€ | 13 t€ | 18 t€ | 54 t€ |
| Other interest and financial income from non-group companies | 68 € | 68 € | 22 € | 30 € | 6 € | 18 € |
| Liabilities | 95 t€ | 117 t€ | 94 t€ | 89 t€ | 107 t€ | 130 t€ |
| Services purchased | 19 t€ | -40 t€ | -40 t€ | -31 t€ | -33 t€ | -68 t€ |
| Short-term prepayments and accrued income | 313 € | 1 413 € | 1 137 € | 4 073 € | 18 t€ | 952 € |
| Retained earnings | -5 947 € | -31 t€ | -40 t€ | -39 t€ | -15 t€ | -18 t€ |
| Inventory increase (+) or decrease (-) | 923 € | -491 € | 0 € | -115 € | -192 € | -390 € |
| Short-term accrued expenses and deferred income | 17 t€ | 22 t€ | 20 t€ | 21 t€ | 21 t€ | 13 t€ |
| Other long-term receivables | 50 t€ | 50 t€ | 59 t€ | 59 t€ | 59 t€ | 59 t€ |
| Long-term liabilities to credit institutions | 48 t€ | 50 t€ | 59 t€ | 58 t€ | 68 t€ | 70 t€ |
| Long-term receivables | 50 t€ | 50 t€ | 59 t€ | 59 t€ | 59 t€ | 59 t€ |
| Other current liabilities | 6 075 € | 7 434 € | 8 600 € | 9 356 € | 8 432 € | 9 468 € |
| Materials and supplies | 2 321 € | 3 244 € | 3 735 € | 3 735 € | 3 851 € | 4 043 € |
| Interest expenses and other financial expenses for non-Group companies | 3 419 € | -3 981 € | -3 937 € | -3 896 € | -3 971 € | -3 965 € |
| Short-term receivables | 1 878 € | 6 701 € | 8 093 € | 9 412 € | 24 t€ | 4 687 € |
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, Sub Restaurants Oy is in the lower half of the industry class restaurants and cafeterias (3068 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.
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