Maatalouskauppa Iso-Karhu Oy is a limited company based in Halsua, registered in 2013. In the financial year ending 31.12.2025, revenue was 857 t€ and operating profit 6 775 €; equity ratio 65.3 %. Its taxable income in 2024 was 38 t€ and its income taxes 7 611 €. Public buyers bought 4 487 € from it in 2022–2026; the largest buyer is Rikosseuraamuslaitos (Oikeusministeriön hallinnonala).
Revenue 2025857 t€-39 % on the previous year
Operating profit6 775 €0,8 % of revenue
Net profit8 627 €EBITDA 2 109 €
Equity ratio65,3 %quick ratio 1,04
Taxable income 202438 t€
lower half of its industry
Income taxes 20247 611 €32 t€ in 2020–2024
In business13 yrsregistered 16.8.2013
Sales to public buyers4 487 €2022–2026
Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 |
|---|---|---|---|---|---|
| Revenue | 857 t€ | 1,4 M€ | 1,5 M€ | 1,6 M€ | 1,4 M€ |
| Revenue change | -39,2 % | -5,0 % | -6,0 % | 10,5 % | – |
| EBITDA | 2 109 € | 43 t€ | 50 t€ | 30 t€ | 33 t€ |
| EBITDA % | 0,2 % | 3,1 % | 3,4 % | 1,9 % | 2,3 % |
| Operating profit | 6 775 € | 37 t€ | 43 t€ | 21 t€ | 21 t€ |
| Operating margin | 0,8 % | 2,6 % | 2,9 % | 1,4 % | 1,4 % |
| Net profit | 8 627 € | 30 t€ | 34 t€ | 17 t€ | 16 t€ |
| Personnel costs | -1 446 € | 12 t€ | 9 219 € | 16 t€ | 16 t€ |
| Equity ratio | 65,3 % | 51,3 % | 52,9 % | 42,2 % | 39,8 % |
| Quick ratio | 1,04 | 0,86 | 0,96 | 1,22 | 1,18 |
| Current ratio | 1,06 | 0,88 | 0,97 | 1,23 | 1,18 |
| Debt to revenue | 8,2 % | 9,0 % | 6,8 % | 7,4 % | 7,9 % |
| Return on equity | 6,5 % | 22,6 % | 30,5 % | 20,1 % | 22,2 % |
| Balance sheet total | 266 t€ | 389 t€ | 376 t€ | 336 t€ | 282 t€ |
| Equity | 132 t€ | 134 t€ | 113 t€ | 85 t€ | 74 t€ |
| Cash and bank | 127 t€ | 195 t€ | 113 t€ | 244 t€ | 198 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 857 t€ | 1,4 M€ | 1,5 M€ | 1,6 M€ | 1,4 M€ |
| Other operating income | 284 € | 160 € | 0 € | 0 € | 4 611 € |
| Raw materials and services | 813 t€ | -1,3 M€ | -1,4 M€ | -1,5 M€ | -1,4 M€ |
| Personnel expenses | 1 446 € | -12 t€ | -9 219 € | -16 t€ | -16 t€ |
| Depreciations and reductions in value | 4 666 € | -6 101 € | -7 382 € | -9 080 € | -12 t€ |
| Other operating expenses | 32 t€ | -24 t€ | -23 t€ | -24 t€ | -25 t€ |
| Operating profit (loss) | 6 775 € | 37 t€ | 43 t€ | 21 t€ | 21 t€ |
| Financial income and expenses + (-) | -4 024 € | 553 € | 204 € | 45 € | 72 € |
| Profit (loss) before appropriations and taxes | 11 t€ | 38 t€ | 43 t€ | 21 t€ | 21 t€ |
| Income taxes | 2 173 € | -7 611 € | -8 636 € | -4 283 € | -4 146 € |
| Profit (loss) for the financial year | 8 627 € | 30 t€ | 34 t€ | 17 t€ | 16 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Non-current assets | 125 t€ | 165 t€ | 121 t€ | 27 t€ | 36 t€ |
| Stocks | 2 528 € | 3 664 € | 2 112 € | 2 438 € | 1 137 € |
| Receivables | 11 t€ | 25 t€ | 140 t€ | 62 t€ | 47 t€ |
| Cash in hand and at banks | 127 t€ | 195 t€ | 113 t€ | 244 t€ | 198 t€ |
| Current assets | 141 t€ | 224 t€ | 255 t€ | 308 t€ | 246 t€ |
| Assets | 266 t€ | 389 t€ | 376 t€ | 336 t€ | 282 t€ |
| Share capital or other similar capital | 3 000 € | 3 000 € | 3 000 € | 3 000 € | 3 000 € |
| Capital and reserves | 132 t€ | 134 t€ | 113 t€ | 85 t€ | 74 t€ |
| Short-term liabilities | 133 t€ | 255 t€ | 263 t€ | 250 t€ | 208 t€ |
| Liabilities | 133 t€ | 255 t€ | 263 t€ | 250 t€ | 208 t€ |
All financial statement items (49)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | |
|---|---|---|---|---|---|
| Turnover | 857 t€ | 1,4 M€ | 1,5 M€ | 1,6 M€ | 1,4 M€ |
| Other operating income | 284 € | 160 € | 0 € | 0 € | 4 611 € |
| Raw materials and services | 813 t€ | -1,3 M€ | -1,4 M€ | -1,5 M€ | -1,4 M€ |
| Personnel expenses | 1 446 € | -12 t€ | -9 219 € | -16 t€ | -16 t€ |
| Depreciations and reductions in value | 4 666 € | -6 101 € | -7 382 € | -9 080 € | -12 t€ |
| Other operating expenses | 32 t€ | -24 t€ | -23 t€ | -24 t€ | -25 t€ |
| Operating profit (loss) | 6 775 € | 37 t€ | 43 t€ | 21 t€ | 21 t€ |
| Financial income and expenses + (-) | -4 024 € | 553 € | 204 € | 45 € | 72 € |
| Profit (loss) before appropriations and taxes | 11 t€ | 38 t€ | 43 t€ | 21 t€ | 21 t€ |
| Income taxes | 2 173 € | -7 611 € | -8 636 € | -4 283 € | -4 146 € |
| Profit (loss) for the financial year | 8 627 € | 30 t€ | 34 t€ | 17 t€ | 16 t€ |
| Non-current assets | 125 t€ | 165 t€ | 121 t€ | 27 t€ | 36 t€ |
| Stocks | 2 528 € | 3 664 € | 2 112 € | 2 438 € | 1 137 € |
| Receivables | 11 t€ | 25 t€ | 140 t€ | 62 t€ | 47 t€ |
| Cash in hand and at banks | 127 t€ | 195 t€ | 113 t€ | 244 t€ | 198 t€ |
| Current assets | 141 t€ | 224 t€ | 255 t€ | 308 t€ | 246 t€ |
| Assets | 266 t€ | 389 t€ | 376 t€ | 336 t€ | 282 t€ |
| Share capital or other similar capital | 3 000 € | 3 000 € | 3 000 € | 3 000 € | 3 000 € |
| Capital and reserves | 132 t€ | 134 t€ | 113 t€ | 85 t€ | 74 t€ |
| Short-term liabilities | 133 t€ | 255 t€ | 263 t€ | 250 t€ | 208 t€ |
| Liabilities | 133 t€ | 255 t€ | 263 t€ | 250 t€ | 208 t€ |
| Investments | 107 t€ | 150 t€ | 100 t€ | 0 € | – |
| Depreciations according to plan | 4 666 € | -6 101 € | -7 382 € | -9 080 € | -12 t€ |
| Short-term sales receivables | 6 977 € | 20 t€ | 140 t€ | 52 t€ | 45 t€ |
| Pension expenses | -17 € | -1 098 € | -762 € | 72 € | 0 € |
| Profit (loss) for the period, equity | 8 627 € | 30 t€ | 34 t€ | 17 t€ | 16 t€ |
| Income from other investments under non-current assets, from other companies | 3 882 € | 0 € | – | – | – |
| Interest expenses and other financial expenses for non-Group companies | 261 € | -222 € | -64 € | -80 € | -7 € |
| Other shares and similar rights of ownership | 107 t€ | 150 t€ | 100 t€ | 0 € | – |
| Finished products | 2 528 € | 3 664 € | 2 112 € | 2 438 € | 1 137 € |
| Short-term receivables | 11 t€ | 25 t€ | 140 t€ | 62 t€ | 47 t€ |
| Liabilities | 266 t€ | 389 t€ | 376 t€ | 336 t€ | 282 t€ |
| Inventory increase (+) or decrease (-) | 1 136 € | 1 552 € | -326 € | 1 302 € | -1 805 € |
| Wages and salaries | 1 500 € | -10 t€ | -8 480 € | -16 t€ | -16 t€ |
| Services purchased | 44 € | 0 € | -60 € | -48 € | 0 € |
| Short-term advances received | 63 t€ | 127 t€ | 163 t€ | 134 t€ | 96 t€ |
| Other social security expenses | -38 € | -90 € | 23 € | -222 € | 0 € |
| Tangible assets | 17 t€ | 15 t€ | 21 t€ | 27 t€ | 36 t€ |
| Short-term accounts payable | 54 t€ | 98 t€ | 73 t€ | 96 t€ | 96 t€ |
| Short-term accrued expenses and deferred income | 385 € | 3 879 € | 5 630 € | 0 € | – |
| Other short-term receivables | 941 € | 3 807 € | 0 € | 0 € | 790 € |
| Other interest and financial income from non-group companies | 403 € | 775 € | 269 € | 125 € | 79 € |
| Other current liabilities | 15 t€ | 25 t€ | 22 t€ | 21 t€ | 17 t€ |
| Purchases during the financial year | 811 t€ | -1,3 M€ | -1,4 M€ | -1,5 M€ | -1,4 M€ |
| Short-term prepayments and accrued income | 3 153 € | 797 € | 459 € | 10 t€ | 816 € |
| Machinery and equipment | 11 t€ | 15 t€ | 21 t€ | 27 t€ | 36 t€ |
| Buildings and structures, Owned | 3 506 € | 0 € | – | – | – |
| Retained earnings | 120 t€ | 101 t€ | 75 t€ | 65 t€ | 55 t€ |
| Land and water areas, Owned | 2 449 € | 0 € | – | – | – |
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, Maatalouskauppa Iso-Karhu Oy is in the lower half of the industry class wholesale of agricultural machinery, equipment and supplies (170 companies with taxable income; median 55 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.
Sales to public buyers
Largest buyers
Free monthly list: Halsua
Once a month by email: new leads in this municipality and its neighbours, the month's figures and the full list. No charge, no commitment, cancel any time.
Follow companies in your area
New companies, bankruptcies and changes of CEO and property manager in the areas and industries you choose, by email. 14-day free trial, cancel any time.
Try for free