Kukka- ja Hautauspalvelu Päivänsini Oy is a limited company based in Jyväskylä, registered in 2011. In the financial year ending 31.8.2025, revenue was 133 t€ and operating profit -7 454 €; equity ratio 33.0 %. Its taxable income in 2024 was 292 € and its income taxes 58 €. Public buyers bought 48 € from it in 2022–2022; the largest buyer is Opetus- ja kulttuuriministeriö (Opetus- ja kulttuuriministeriön hallinnonala).
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Financials
| Key figures | 31.8.2025 | 31.8.2024 |
|---|---|---|
| Revenue | 133 t€ | 166 t€ |
| Revenue change | -19,9 % | – |
| EBITDA | -11 t€ | 5 074 € |
| EBITDA % | -8,2 % | 3,1 % |
| Operating profit | -7 454 € | 5 293 € |
| Operating margin | -5,6 % | 3,2 % |
| Net profit | -8 436 € | 4 665 € |
| Personnel costs | -34 t€ | -54 t€ |
| Equity ratio | 33,0 % | 52,1 % |
| Quick ratio | 1,19 | 1,11 |
| Current ratio | 2,16 | 2,05 |
| Debt to revenue | 18,9 % | 11,5 % |
| Return on equity | -67,9 % | 22,4 % |
| Balance sheet total | 38 t€ | 40 t€ |
| Equity | 12 t€ | 21 t€ |
| Cash and bank | 1 610 € | 6 745 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.8.2025 | 31.8.2024 | |
|---|---|---|
| Turnover | 133 t€ | 166 t€ |
| Other operating income | 2 920 € | 2 857 € |
| Raw materials and services | 57 t€ | 52 t€ |
| Personnel expenses | 34 t€ | 54 t€ |
| Depreciations and reductions in value | 3 500 € | 220 € |
| Other operating expenses | 48 t€ | 58 t€ |
| Operating profit (loss) | -7 454 € | 5 293 € |
| Financial income and expenses + (-) | 982 € | 571 € |
| Profit (loss) before appropriations and taxes | -8 436 € | 4 722 € |
| Income taxes | 0 € | 58 € |
| Profit (loss) for the financial year | -8 436 € | 4 665 € |
Balance sheet
| 31.8.2025 | 31.8.2024 | |
|---|---|---|
| Non-current assets | 10 t€ | 659 € |
| Stocks | 12 t€ | 18 t€ |
| Receivables | 13 t€ | 14 t€ |
| Cash in hand and at banks | 1 610 € | 6 745 € |
| Current assets | 27 t€ | 39 t€ |
| Assets | 38 t€ | 40 t€ |
| Share capital or other similar capital | 20 t€ | 20 t€ |
| Capital and reserves | 12 t€ | 21 t€ |
| Long-term liabilities | 13 t€ | 0 € |
| Short-term liabilities | 13 t€ | 19 t€ |
| Liabilities | 25 t€ | 19 t€ |
All financial statement items (47)
| 31.8.2025 | 31.8.2024 | |
|---|---|---|
| Turnover | 133 t€ | 166 t€ |
| Other operating income | 2 920 € | 2 857 € |
| Raw materials and services | 57 t€ | 52 t€ |
| Personnel expenses | 34 t€ | 54 t€ |
| Depreciations and reductions in value | 3 500 € | 220 € |
| Other operating expenses | 48 t€ | 58 t€ |
| Operating profit (loss) | -7 454 € | 5 293 € |
| Financial income and expenses + (-) | 982 € | 571 € |
| Profit (loss) before appropriations and taxes | -8 436 € | 4 722 € |
| Income taxes | 0 € | 58 € |
| Profit (loss) for the financial year | -8 436 € | 4 665 € |
| Non-current assets | 10 t€ | 659 € |
| Stocks | 12 t€ | 18 t€ |
| Receivables | 13 t€ | 14 t€ |
| Cash in hand and at banks | 1 610 € | 6 745 € |
| Current assets | 27 t€ | 39 t€ |
| Assets | 38 t€ | 40 t€ |
| Share capital or other similar capital | 20 t€ | 20 t€ |
| Capital and reserves | 12 t€ | 21 t€ |
| Long-term liabilities | 13 t€ | 0 € |
| Short-term liabilities | 13 t€ | 19 t€ |
| Liabilities | 25 t€ | 19 t€ |
| Other short-term receivables | 1 609 € | 276 € |
| Other current liabilities | 3 538 € | 14 t€ |
| Retained earnings | 861 € | -3 804 € |
| Short-term prepayments and accrued income | 225 € | 0 € |
| Short-term accounts payable | 8 626 € | 2 857 € |
| Short-term sales receivables | 9 518 € | 14 t€ |
| Purchases during the financial year | 50 t€ | 45 t€ |
| Profit (loss) for the period, equity | -8 436 € | 4 665 € |
| Short-term receivables | 13 t€ | 14 t€ |
| Interest expenses and other financial expenses for non-Group companies | 996 € | 572 € |
| Tangible assets | 10 t€ | 659 € |
| Materials and supplies | 12 t€ | 18 t€ |
| Wages and salaries | 26 t€ | 44 t€ |
| Short-term accrued expenses and deferred income | 378 € | 90 € |
| Short-term loan receivables | 2 023 € | 0 € |
| Liabilities | 38 t€ | 40 t€ |
| Other interest and financial income from non-group companies | 14 € | 1 € |
| Other social security expenses | 2 007 € | 2 429 € |
| Long-term liabilities to credit institutions | 13 t€ | 0 € |
| Machinery and equipment | 10 t€ | 659 € |
| Depreciations according to plan | 3 500 € | 220 € |
| Services purchased | 1 672 € | 7 077 € |
| Short-term liabilities to credit institutions | 0 € | 2 358 € |
| Inventory increase (+) or decrease (-) | 6 040 € | -499 € |
| Pension expenses | 5 861 € | 7 337 € |
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, Kukka- ja Hautauspalvelu Päivänsini Oy is in the lower half of the industry class funeral and related activities (150 companies with taxable income; median 29 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.