Pudasjärven LVI- JA RAUTATARVIKE OY is a limited company based in Pudasjärvi, registered in 2008. In the financial year ending 31.12.2024, revenue was 1,8 M€ and operating profit -70 t€; equity ratio 47.1 %. Public buyers bought 174 € from it in 2023–2024; the largest buyer is Perhe- Ja Sos.palv Ja Oys-psyk (Pohjois-Pohjanmaan hyvinvointialue).
Financials
| Key figures | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|
| Revenue | 1,8 M€ | 2,0 M€ | 2,3 M€ | 1,6 M€ | 1,6 M€ |
| Revenue change | -12,1 % | -9,7 % | 39,8 % | -1,2 % | – |
| EBITDA | -43 t€ | 120 t€ | 85 t€ | 99 t€ | 112 t€ |
| EBITDA % | -2,4 % | 5,9 % | 3,7 % | 6,1 % | 6,9 % |
| Operating profit | -70 t€ | 87 t€ | 43 t€ | 70 t€ | 89 t€ |
| Operating margin | -3,9 % | 4,3 % | 1,9 % | 4,4 % | 5,4 % |
| Net profit | -78 t€ | 62 t€ | 29 t€ | 50 t€ | 66 t€ |
| Personnel costs | 593 t€ | 646 t€ | 642 t€ | 485 t€ | 491 t€ |
| Equity ratio | 47,1 % | 62,9 % | 47,5 % | 51,6 % | 52,4 % |
| Quick ratio | 0,77 | 0,73 | 0,68 | 0,78 | 1,01 |
| Current ratio | 1,78 | 2,34 | 1,85 | 1,95 | 3,20 |
| Debt to revenue | 24,8 % | 14,7 % | 23,1 % | 27,6 % | 25,7 % |
| Return on equity | -19,6 % | 12,4 % | 6,2 % | 10,4 % | 14,3 % |
| Balance sheet total | 840 t€ | 804 t€ | 995 t€ | 921 t€ | 884 t€ |
| Equity | 396 t€ | 506 t€ | 473 t€ | 476 t€ | 463 t€ |
| Cash and bank | 3 235 € | 1 758 € | 5 226 € | 3 341 € | 89 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|
| Turnover | 1,8 M€ | 2,0 M€ | 2,3 M€ | 1,6 M€ | 1,6 M€ |
| Other operating income | 17 t€ | 16 t€ | 7 110 € | 6 440 € | 6 785 € |
| Raw materials and services | -1,0 M€ | -1,1 M€ | -1,3 M€ | -816 t€ | -849 t€ |
| Personnel expenses | -593 t€ | -646 t€ | -642 t€ | -485 t€ | -491 t€ |
| Depreciations and reductions in value | -27 t€ | -33 t€ | -42 t€ | -29 t€ | -24 t€ |
| Other operating expenses | -245 t€ | -237 t€ | -275 t€ | -222 t€ | -189 t€ |
| Operating profit (loss) | -70 t€ | 87 t€ | 43 t€ | 70 t€ | 89 t€ |
| Financial income and expenses + (-) | -7 751 € | -8 413 € | -5 835 € | -8 523 € | -6 495 € |
| Profit (loss) before appropriations and taxes | -77 t€ | 79 t€ | 37 t€ | 62 t€ | 82 t€ |
| Income taxes | -353 € | -16 t€ | -7 620 € | -12 t€ | -16 t€ |
| Profit (loss) for the financial year | -78 t€ | 62 t€ | 29 t€ | 50 t€ | 66 t€ |
Balance sheet
| 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|
| Non-current assets | 249 t€ | 270 t€ | 301 t€ | 269 t€ | 96 t€ |
| Stocks | 336 t€ | 369 t€ | 439 t€ | 391 t€ | 539 t€ |
| Receivables | 252 t€ | 164 t€ | 251 t€ | 258 t€ | 160 t€ |
| Cash in hand and at banks | 3 235 € | 1 758 € | 5 226 € | 3 341 € | 89 t€ |
| Current assets | 591 t€ | 535 t€ | 694 t€ | 652 t€ | 789 t€ |
| Assets | 840 t€ | 804 t€ | 995 t€ | 921 t€ | 884 t€ |
| Share capital or other similar capital | 100 t€ | 100 t€ | 100 t€ | 100 t€ | 100 t€ |
| Capital and reserves | 396 t€ | 506 t€ | 473 t€ | 476 t€ | 463 t€ |
| Long-term liabilities | 113 t€ | 70 t€ | 147 t€ | 111 t€ | 175 t€ |
| Short-term liabilities | 331 t€ | 229 t€ | 375 t€ | 335 t€ | 247 t€ |
| Liabilities | 444 t€ | 299 t€ | 522 t€ | 446 t€ | 421 t€ |
All financial statement items (52)
| 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|
| Turnover | 1,8 M€ | 2,0 M€ | 2,3 M€ | 1,6 M€ | 1,6 M€ |
| Other operating income | 17 t€ | 16 t€ | 7 110 € | 6 440 € | 6 785 € |
| Raw materials and services | -1,0 M€ | -1,1 M€ | -1,3 M€ | -816 t€ | -849 t€ |
| Personnel expenses | -593 t€ | -646 t€ | -642 t€ | -485 t€ | -491 t€ |
| Depreciations and reductions in value | -27 t€ | -33 t€ | -42 t€ | -29 t€ | -24 t€ |
| Other operating expenses | -245 t€ | -237 t€ | -275 t€ | -222 t€ | -189 t€ |
| Operating profit (loss) | -70 t€ | 87 t€ | 43 t€ | 70 t€ | 89 t€ |
| Financial income and expenses + (-) | -7 751 € | -8 413 € | -5 835 € | -8 523 € | -6 495 € |
| Profit (loss) before appropriations and taxes | -77 t€ | 79 t€ | 37 t€ | 62 t€ | 82 t€ |
| Income taxes | -353 € | -16 t€ | -7 620 € | -12 t€ | -16 t€ |
| Profit (loss) for the financial year | -78 t€ | 62 t€ | 29 t€ | 50 t€ | 66 t€ |
| Non-current assets | 249 t€ | 270 t€ | 301 t€ | 269 t€ | 96 t€ |
| Stocks | 336 t€ | 369 t€ | 439 t€ | 391 t€ | 539 t€ |
| Receivables | 252 t€ | 164 t€ | 251 t€ | 258 t€ | 160 t€ |
| Cash in hand and at banks | 3 235 € | 1 758 € | 5 226 € | 3 341 € | 89 t€ |
| Current assets | 591 t€ | 535 t€ | 694 t€ | 652 t€ | 789 t€ |
| Assets | 840 t€ | 804 t€ | 995 t€ | 921 t€ | 884 t€ |
| Share capital or other similar capital | 100 t€ | 100 t€ | 100 t€ | 100 t€ | 100 t€ |
| Capital and reserves | 396 t€ | 506 t€ | 473 t€ | 476 t€ | 463 t€ |
| Long-term liabilities | 113 t€ | 70 t€ | 147 t€ | 111 t€ | 175 t€ |
| Short-term liabilities | 331 t€ | 229 t€ | 375 t€ | 335 t€ | 247 t€ |
| Liabilities | 444 t€ | 299 t€ | 522 t€ | 446 t€ | 421 t€ |
| Work in progress | 20 t€ | 20 t€ | 19 t€ | 19 t€ | 189 t€ |
| Short-term accounts payable | 115 t€ | 36 t€ | 123 t€ | 112 t€ | 63 t€ |
| Short-term prepayments and accrued income | 10 t€ | 3 740 € | 15 t€ | 0 € | 7 033 € |
| Depreciations according to plan | -27 t€ | -33 t€ | -42 t€ | -29 t€ | -24 t€ |
| Short-term liabilities to credit institutions | 27 t€ | 18 t€ | 53 t€ | 66 t€ | 71 t€ |
| Short-term advances received | 263 € | 0 € | – | 0 € | 530 € |
| Investments | 28 t€ | 22 t€ | 22 t€ | 23 t€ | 23 t€ |
| Retained earnings | 370 t€ | 339 t€ | 339 t€ | 322 t€ | 292 t€ |
| Liabilities | 840 t€ | 804 t€ | 995 t€ | 921 t€ | 884 t€ |
| Other interest and financial income from non-group companies | 25 € | 43 € | 3 € | 89 € | 80 € |
| Short-term receivables | 252 t€ | 164 t€ | 251 t€ | 258 t€ | 160 t€ |
| Short-term accrued expenses and deferred income | 80 t€ | 79 t€ | 91 t€ | 77 t€ | 65 t€ |
| Purchases during the financial year | -980 t€ | -980 t€ | -1,3 M€ | -837 t€ | -860 t€ |
| Short-term sales receivables | 242 t€ | 161 t€ | 236 t€ | 258 t€ | 151 t€ |
| Inventory increase (+) or decrease (-) | -33 t€ | -71 t€ | 48 t€ | 22 t€ | 29 t€ |
| Pension expenses | -86 t€ | -95 t€ | -94 t€ | -69 t€ | -64 t€ |
| Share premium reserve | 4 000 € | 4 000 € | 4 000 € | 4 000 € | 4 000 € |
| Services purchased | -1 926 € | 0 € | -40 € | 0 € | -18 t€ |
| Machinery and equipment | 58 t€ | 77 t€ | 101 t€ | 60 t€ | 71 t€ |
| Finished products | 316 t€ | 349 t€ | 420 t€ | 372 t€ | 350 t€ |
| Long-term liabilities to credit institutions | 113 t€ | 70 t€ | 147 t€ | 111 t€ | 175 t€ |
| Other current liabilities | 109 t€ | 96 t€ | 108 t€ | 80 t€ | 46 t€ |
| Tangible assets | 221 t€ | 248 t€ | 279 t€ | 246 t€ | 73 t€ |
| Other social security expenses | -28 t€ | -28 t€ | -15 t€ | -30 t€ | -29 t€ |
| Buildings and structures, Owned | 163 t€ | 170 t€ | 178 t€ | 186 t€ | 1 200 € |
| Wages and salaries | -479 t€ | -523 t€ | -533 t€ | -386 t€ | -398 t€ |
| Other short-term receivables | – | – | – | 0 € | 1 989 € |
| Other shares and similar rights of ownership | 28 t€ | 22 t€ | 22 t€ | 23 t€ | 23 t€ |
| Profit (loss) for the period, equity | -78 t€ | 62 t€ | 29 t€ | 50 t€ | 66 t€ |
| Interest expenses and other financial expenses for non-Group companies | -7 775 € | -8 456 € | -5 839 € | -8 612 € | -6 576 € |
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.