Osaamistehdas Oy is a limited company based in Helsinki, registered in 2013. In the financial year ending 31.3.2026, revenue was 883 t€ and operating profit 16 t€; equity ratio 26.5 %. Its taxable income in 2024 was 105 t€ and its income taxes 21 t€. Public buyers bought 23 t€ from it in 2022–2026; the largest buyer is Kasvatuksen Ja Koulutuksen Toimiala, Helsinki (Helsinki).
Revenue 2026883 t€-5 % on the previous year
Operating profit16 t€1,8 % of revenue
Net profit5 446 €EBITDA 14 t€
Equity ratio26,5 %quick ratio 0,54
Taxable income 2024105 t€
top 10 % of its industry
Income taxes 202421 t€53 t€ in 2020–2024
In business12 yrsregistered 8.11.2013
Sales to public buyers23 t€2022–2026
Financials
RevenueOperating profitNet profit
| Key figures | 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | 31.3.2021 |
|---|---|---|---|---|---|---|
| Revenue | 883 t€ | 927 t€ | 975 t€ | 890 t€ | 601 t€ | 488 t€ |
| Revenue change | -4,7 % | -5,0 % | 9,5 % | 48,1 % | 23,1 % | – |
| EBITDA | 14 t€ | -6 408 € | 104 t€ | 127 t€ | 40 t€ | -11 t€ |
| EBITDA % | 1,5 % | -0,7 % | 10,6 % | 14,3 % | 6,6 % | -2,2 % |
| Operating profit | 16 t€ | -7 896 € | 102 t€ | 127 t€ | 13 t€ | -45 t€ |
| Operating margin | 1,8 % | -0,9 % | 10,4 % | 14,2 % | 2,1 % | -9,3 % |
| Net profit | 5 446 € | -9 859 € | 80 t€ | 107 t€ | 12 t€ | -46 t€ |
| Personnel costs | -254 t€ | 277 t€ | 302 t€ | 241 t€ | 164 t€ | 152 t€ |
| Equity ratio | 26,5 % | 23,4 % | 29,9 % | 54,0 % | 32,8 % | 27,3 % |
| Quick ratio | 0,54 | 0,64 | 0,97 | 1,41 | 0,92 | 0,64 |
| Current ratio | 0,54 | 0,64 | 0,97 | 1,41 | 0,92 | 0,64 |
| Debt to revenue | 33,8 % | 36,2 % | 26,9 % | 16,9 % | 24,0 % | 31,7 % |
| Return on equity | 5,1 % | -9,6 % | 71,4 % | 60,2 % | 17,6 % | -79,8 % |
| Balance sheet total | 408 t€ | 438 t€ | 375 t€ | 328 t€ | 215 t€ | 213 t€ |
| Equity | 108 t€ | 102 t€ | 112 t€ | 177 t€ | 70 t€ | 58 t€ |
| Cash and bank | 30 t€ | 15 t€ | 190 t€ | 155 t€ | 59 t€ | 1 825 € |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | 31.3.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 883 t€ | 927 t€ | 975 t€ | 890 t€ | 601 t€ | 488 t€ |
| Other operating income | – | – | – | – | 0 € | 10 t€ |
| Raw materials and services | 330 t€ | -365 t€ | -314 t€ | -269 t€ | -206 t€ | -186 t€ |
| Personnel expenses | 254 t€ | -277 t€ | -302 t€ | -241 t€ | -164 t€ | -152 t€ |
| Depreciations and reductions in value | 2 470 € | -1 488 € | -1 985 € | -595 € | -27 t€ | -35 t€ |
| Other operating expenses | 281 t€ | -292 t€ | -255 t€ | -253 t€ | -191 t€ | -171 t€ |
| Operating profit (loss) | 16 t€ | -7 896 € | 102 t€ | 127 t€ | 13 t€ | -45 t€ |
| Financial income and expenses + (-) | 11 t€ | -2 294 € | 56 € | -1 291 € | -229 € | -1 080 € |
| Profit (loss) before appropriations and taxes | 5 452 € | -10 t€ | 102 t€ | 125 t€ | 12 t€ | -47 t€ |
| Income taxes | 7 € | 331 € | -21 t€ | -19 t€ | 0 € | 205 € |
| Profit (loss) for the financial year | 5 446 € | -9 859 € | 80 t€ | 107 t€ | 12 t€ | -46 t€ |
Balance sheet
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | 31.3.2021 | |
|---|---|---|---|---|---|---|
| Non-current assets | 302 t€ | 299 t€ | 120 t€ | 116 t€ | 117 t€ | 144 t€ |
| Receivables | 75 t€ | 123 t€ | 64 t€ | 57 t€ | 39 t€ | 67 t€ |
| Cash in hand and at banks | 30 t€ | 15 t€ | 190 t€ | 155 t€ | 59 t€ | 1 825 € |
| Current assets | 106 t€ | 139 t€ | 255 t€ | 212 t€ | 98 t€ | 69 t€ |
| Assets | 408 t€ | 438 t€ | 375 t€ | 328 t€ | 215 t€ | 213 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 108 t€ | 102 t€ | 112 t€ | 177 t€ | 70 t€ | 58 t€ |
| Long-term liabilities | 105 t€ | 118 t€ | 0 € | 0 € | 38 t€ | 47 t€ |
| Short-term liabilities | 195 t€ | 218 t€ | 263 t€ | 151 t€ | 107 t€ | 107 t€ |
| Liabilities | 300 t€ | 336 t€ | 263 t€ | 151 t€ | 144 t€ | 155 t€ |
All financial statement items (51)
| 31.3.2026 | 31.3.2025 | 31.3.2024 | 31.3.2023 | 31.3.2022 | 31.3.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 883 t€ | 927 t€ | 975 t€ | 890 t€ | 601 t€ | 488 t€ |
| Other operating income | – | – | – | – | 0 € | 10 t€ |
| Raw materials and services | 330 t€ | -365 t€ | -314 t€ | -269 t€ | -206 t€ | -186 t€ |
| Personnel expenses | 254 t€ | -277 t€ | -302 t€ | -241 t€ | -164 t€ | -152 t€ |
| Depreciations and reductions in value | 2 470 € | -1 488 € | -1 985 € | -595 € | -27 t€ | -35 t€ |
| Other operating expenses | 281 t€ | -292 t€ | -255 t€ | -253 t€ | -191 t€ | -171 t€ |
| Operating profit (loss) | 16 t€ | -7 896 € | 102 t€ | 127 t€ | 13 t€ | -45 t€ |
| Financial income and expenses + (-) | 11 t€ | -2 294 € | 56 € | -1 291 € | -229 € | -1 080 € |
| Profit (loss) before appropriations and taxes | 5 452 € | -10 t€ | 102 t€ | 125 t€ | 12 t€ | -47 t€ |
| Income taxes | 7 € | 331 € | -21 t€ | -19 t€ | 0 € | 205 € |
| Profit (loss) for the financial year | 5 446 € | -9 859 € | 80 t€ | 107 t€ | 12 t€ | -46 t€ |
| Non-current assets | 302 t€ | 299 t€ | 120 t€ | 116 t€ | 117 t€ | 144 t€ |
| Receivables | 75 t€ | 123 t€ | 64 t€ | 57 t€ | 39 t€ | 67 t€ |
| Cash in hand and at banks | 30 t€ | 15 t€ | 190 t€ | 155 t€ | 59 t€ | 1 825 € |
| Current assets | 106 t€ | 139 t€ | 255 t€ | 212 t€ | 98 t€ | 69 t€ |
| Assets | 408 t€ | 438 t€ | 375 t€ | 328 t€ | 215 t€ | 213 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 108 t€ | 102 t€ | 112 t€ | 177 t€ | 70 t€ | 58 t€ |
| Long-term liabilities | 105 t€ | 118 t€ | 0 € | 0 € | 38 t€ | 47 t€ |
| Short-term liabilities | 195 t€ | 218 t€ | 263 t€ | 151 t€ | 107 t€ | 107 t€ |
| Liabilities | 300 t€ | 336 t€ | 263 t€ | 151 t€ | 144 t€ | 155 t€ |
| Other current liabilities | 45 t€ | 43 t€ | 82 t€ | 30 t€ | 23 t€ | 13 t€ |
| Short-term advances received | 1 652 € | 0 € | – | – | – | – |
| Other intangible assets | – | – | – | – | 0 € | 26 t€ |
| Liabilities | 408 t€ | 438 t€ | 375 t€ | 328 t€ | 215 t€ | 213 t€ |
| Long-term liabilities to credit institutions | 105 t€ | 118 t€ | 0 € | 0 € | 38 t€ | 47 t€ |
| Other interest and financial income from Group companies | 0 € | 500 € | 300 € | 0 € | 500 € | 750 € |
| Short-term receivables | 75 t€ | 123 t€ | 64 t€ | 57 t€ | 39 t€ | 67 t€ |
| Other short-term receivables | 11 t€ | 6 444 € | 6 444 € | 11 t€ | 11 t€ | 6 448 € |
| Other interest and financial income from non-group companies | 22 € | 30 € | 54 € | 13 € | 155 € | 142 € |
| Machinery and equipment | 7 410 € | 4 465 € | 5 954 € | 1 784 € | 2 379 € | 3 172 € |
| Retained earnings | 100 t€ | 110 t€ | 30 t€ | 68 t€ | 56 t€ | 102 t€ |
| Short-term liabilities to Group companies | – | 0 € | 387 € | 0 € | – | – |
| Short-term accounts payable | 47 t€ | 100 t€ | 107 t€ | 57 t€ | 41 t€ | 31 t€ |
| Wages and salaries | 212 t€ | -234 t€ | -248 t€ | -199 t€ | -138 t€ | -129 t€ |
| Intangible assets | – | – | – | – | 0 € | 26 t€ |
| Other shares and similar rights of ownership | 295 t€ | 295 t€ | 114 t€ | 114 t€ | 114 t€ | 114 t€ |
| Short-term sales receivables | 44 t€ | 57 t€ | 57 t€ | 43 t€ | 26 t€ | 14 t€ |
| Profit (loss) for the period, equity | 5 446 € | -9 859 € | 80 t€ | 107 t€ | 12 t€ | -46 t€ |
| Interest expenses and other financial expenses for non-Group companies | 11 t€ | -2 824 € | -299 € | -1 304 € | -884 € | -1 972 € |
| Pension expenses | 36 t€ | -38 t€ | -48 t€ | -37 t€ | -23 t€ | -20 t€ |
| Short-term prepayments and accrued income | 291 € | 39 t€ | 1 084 € | 1 010 € | 1 036 € | 800 € |
| Other social security expenses | 5 724 € | -4 567 € | -6 330 € | -5 219 € | -2 680 € | -2 659 € |
| Services purchased | 141 t€ | -179 t€ | -150 t€ | -124 t€ | -107 t€ | -99 t€ |
| Tangible assets | 7 410 € | 4 465 € | 5 954 € | 1 784 € | 2 379 € | 3 172 € |
| Purchases during the financial year | 189 t€ | -185 t€ | -164 t€ | -146 t€ | -99 t€ | -87 t€ |
| Current receivables from Group companies | 20 t€ | 20 t€ | 0 € | 846 € | 846 € | 46 t€ |
| Short-term liabilities to credit institutions | 57 t€ | 14 t€ | 0 € | 0 € | 9 800 € | 40 t€ |
| Depreciations according to plan | 2 470 € | -1 488 € | -1 985 € | -595 € | -27 t€ | -35 t€ |
| Short-term accrued expenses and deferred income | 45 t€ | 62 t€ | 74 t€ | 64 t€ | 34 t€ | 23 t€ |
| Investments | 295 t€ | 295 t€ | 114 t€ | 114 t€ | 114 t€ | 114 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
Measured by taxable income, Osaamistehdas Oy is in the top 10 % of the industry class other miscellaneous educational n.e.c. (632 companies with taxable income; median 10 t€, 10 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.
Sales to public buyers
Largest buyers
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