Kansakoulun Tila Oy is a limited company based in Pudasjärvi, registered in 2014. In the financial year ending 31.8.2025, revenue was 530 t€ and operating profit 94 t€; equity ratio 12.8 %.
Financials
| Key figures | 31.8.2025 | 31.8.2024 | 31.8.2023 | 31.8.2022 | 31.8.2021 |
|---|---|---|---|---|---|
| Revenue | 530 t€ | 486 t€ | 561 t€ | 421 t€ | 425 t€ |
| Revenue change | 9,0 % | -13,5 % | 33,4 % | -0,9 % | – |
| EBITDA | 72 t€ | 71 t€ | 89 t€ | 33 t€ | 86 t€ |
| EBITDA % | 13,7 % | 14,7 % | 15,9 % | 7,9 % | 20,2 % |
| Operating profit | 94 t€ | 51 t€ | 45 t€ | -47 t€ | -14 t€ |
| Operating margin | 17,7 % | 10,4 % | 8,1 % | -11,1 % | -3,3 % |
| Net profit | 30 t€ | 9 080 € | 8 948 € | -68 t€ | -35 t€ |
| Personnel costs | -98 t€ | 143 t€ | 146 t€ | 129 t€ | 155 t€ |
| Equity ratio | 12,8 % | 5,6 % | 4,3 % | 3,1 % | 10,5 % |
| Quick ratio | 0,54 | 0,45 | 0,44 | 0,33 | 0,36 |
| Current ratio | 1,48 | 1,44 | 1,31 | 1,17 | 1,42 |
| Debt to revenue | 122,7 % | 161,1 % | 149,2 % | 210,8 % | 193,8 % |
| Return on equity | 39,2 % | 19,6 % | 24,1 % | -241,8 % | -35,8 % |
| Balance sheet total | 745 t€ | 829 t€ | 875 t€ | 915 t€ | 920 t€ |
| Equity | 76 t€ | 46 t€ | 37 t€ | 28 t€ | 97 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.8.2025 | 31.8.2024 | 31.8.2023 | 31.8.2022 | 31.8.2021 | |
|---|---|---|---|---|---|
| Turnover | 530 t€ | 486 t€ | 561 t€ | 421 t€ | 425 t€ |
| Other operating income | 275 t€ | 284 t€ | 283 t€ | 262 t€ | 268 t€ |
| Raw materials and services | 416 t€ | -370 t€ | -446 t€ | -368 t€ | -307 t€ |
| Personnel expenses | 98 t€ | -143 t€ | -146 t€ | -129 t€ | -155 t€ |
| Depreciations and reductions in value | 21 t€ | -21 t€ | -44 t€ | -80 t€ | -100 t€ |
| Other operating expenses | 176 t€ | -185 t€ | -162 t€ | -153 t€ | -146 t€ |
| Operating profit (loss) | 94 t€ | 51 t€ | 45 t€ | -47 t€ | -14 t€ |
| Financial income and expenses + (-) | 45 t€ | -42 t€ | -36 t€ | -21 t€ | -16 t€ |
| Profit (loss) before appropriations and taxes | 49 t€ | 8 972 € | 8 948 € | -67 t€ | -31 t€ |
| Income taxes | 98 € | 108 € | 0 € | -943 € | -4 012 € |
| Profit (loss) for the financial year | 30 t€ | 9 080 € | 8 948 € | -68 t€ | -35 t€ |
Balance sheet
| 31.8.2025 | 31.8.2024 | 31.8.2023 | 31.8.2022 | 31.8.2021 | |
|---|---|---|---|---|---|
| Non-current assets | 368 t€ | 372 t€ | 439 t€ | 539 t€ | 568 t€ |
| Stocks | 240 t€ | 315 t€ | 291 t€ | 270 t€ | 264 t€ |
| Receivables | 137 t€ | 141 t€ | 145 t€ | 107 t€ | 88 t€ |
| Current assets | 377 t€ | 456 t€ | 436 t€ | 377 t€ | 352 t€ |
| Assets | 745 t€ | 829 t€ | 875 t€ | 915 t€ | 920 t€ |
| Share capital or other similar capital | 5 000 € | 5 000 € | 5 000 € | 5 000 € | 5 000 € |
| Capital and reserves | 76 t€ | 46 t€ | 37 t€ | 28 t€ | 97 t€ |
| Appropriations | 19 t€ | 0 € | – | – | – |
| Long-term liabilities | 396 t€ | 466 t€ | 504 t€ | 564 t€ | 576 t€ |
| Short-term liabilities | 254 t€ | 316 t€ | 333 t€ | 323 t€ | 248 t€ |
| Liabilities | 650 t€ | 782 t€ | 838 t€ | 887 t€ | 823 t€ |
All financial statement items (59)
| 31.8.2025 | 31.8.2024 | 31.8.2023 | 31.8.2022 | 31.8.2021 | |
|---|---|---|---|---|---|
| Turnover | 530 t€ | 486 t€ | 561 t€ | 421 t€ | 425 t€ |
| Other operating income | 275 t€ | 284 t€ | 283 t€ | 262 t€ | 268 t€ |
| Raw materials and services | 416 t€ | -370 t€ | -446 t€ | -368 t€ | -307 t€ |
| Personnel expenses | 98 t€ | -143 t€ | -146 t€ | -129 t€ | -155 t€ |
| Depreciations and reductions in value | 21 t€ | -21 t€ | -44 t€ | -80 t€ | -100 t€ |
| Other operating expenses | 176 t€ | -185 t€ | -162 t€ | -153 t€ | -146 t€ |
| Operating profit (loss) | 94 t€ | 51 t€ | 45 t€ | -47 t€ | -14 t€ |
| Financial income and expenses + (-) | 45 t€ | -42 t€ | -36 t€ | -21 t€ | -16 t€ |
| Profit (loss) before appropriations and taxes | 49 t€ | 8 972 € | 8 948 € | -67 t€ | -31 t€ |
| Income taxes | 98 € | 108 € | 0 € | -943 € | -4 012 € |
| Profit (loss) for the financial year | 30 t€ | 9 080 € | 8 948 € | -68 t€ | -35 t€ |
| Non-current assets | 368 t€ | 372 t€ | 439 t€ | 539 t€ | 568 t€ |
| Stocks | 240 t€ | 315 t€ | 291 t€ | 270 t€ | 264 t€ |
| Receivables | 137 t€ | 141 t€ | 145 t€ | 107 t€ | 88 t€ |
| Current assets | 377 t€ | 456 t€ | 436 t€ | 377 t€ | 352 t€ |
| Assets | 745 t€ | 829 t€ | 875 t€ | 915 t€ | 920 t€ |
| Share capital or other similar capital | 5 000 € | 5 000 € | 5 000 € | 5 000 € | 5 000 € |
| Capital and reserves | 76 t€ | 46 t€ | 37 t€ | 28 t€ | 97 t€ |
| Appropriations | 19 t€ | 0 € | – | – | – |
| Long-term liabilities | 396 t€ | 466 t€ | 504 t€ | 564 t€ | 576 t€ |
| Short-term liabilities | 254 t€ | 316 t€ | 333 t€ | 323 t€ | 248 t€ |
| Liabilities | 650 t€ | 782 t€ | 838 t€ | 887 t€ | 823 t€ |
| Purchases during the financial year | 281 t€ | -315 t€ | -414 t€ | -294 t€ | -255 t€ |
| Depreciations according to plan | 21 t€ | -21 t€ | -44 t€ | -80 t€ | -100 t€ |
| Shares in participating interest company | 2 500 € | 2 500 € | 0 € | – | – |
| Pension expenses | 14 t€ | -18 t€ | -17 t€ | -17 t€ | -18 t€ |
| Short-term sales receivables | 51 t€ | 36 t€ | 55 t€ | 70 t€ | 29 t€ |
| Tangible assets | 356 t€ | 358 t€ | 426 t€ | 523 t€ | 551 t€ |
| Wages and salaries | 79 t€ | -119 t€ | -125 t€ | -107 t€ | -129 t€ |
| Short-term loan receivables | – | – | 0 € | 2 722 € | 0 € |
| Other short-term receivables | 8 525 € | 20 t€ | 21 t€ | 27 t€ | 23 t€ |
| Other shares and similar rights of ownership | 1 320 € | 1 320 € | 1 320 € | 1 320 € | 1 320 € |
| Land and water areas, Owned | 209 t€ | 209 t€ | 209 t€ | 209 t€ | 187 t€ |
| Profit (loss) for the period, equity | 30 t€ | 9 080 € | 8 948 € | -68 t€ | -35 t€ |
| Other social security expenses | 4 364 € | -5 300 € | -4 658 € | -4 154 € | -7 727 € |
| Short-term liabilities to credit institutions | 84 t€ | 85 t€ | 100 t€ | 119 t€ | 103 t€ |
| Intangible assets | 7 974 € | 9 968 € | 12 t€ | 14 t€ | 16 t€ |
| Short-term accounts payable | 138 t€ | 208 t€ | 200 t€ | 173 t€ | 101 t€ |
| Long-term receivables | 31 t€ | 31 t€ | 0 € | – | – |
| Machinery and equipment | 15 t€ | 1 148 € | 61 t€ | 154 t€ | 202 t€ |
| Other interest and financial income from non-group companies | 184 € | 308 € | 1 012 € | 1 007 € | 20 € |
| Liabilities | 745 t€ | 829 t€ | 875 t€ | 915 t€ | 920 t€ |
| Buildings and structures, Owned | 132 t€ | 148 t€ | 155 t€ | 160 t€ | 161 t€ |
| Services purchased | 60 t€ | -80 t€ | -53 t€ | -81 t€ | -59 t€ |
| Short-term prepayments and accrued income | 47 t€ | 54 t€ | 69 t€ | 7 853 € | 37 t€ |
| Retained earnings | 41 t€ | 32 t€ | 23 t€ | 92 t€ | 126 t€ |
| Addition to tax-based reserves (deduction) | 19 t€ | 0 € | – | – | – |
| Income from other investments under non-current assets, from other companies | 0 € | 645 € | 0 € | 200 € | 825 € |
| Inventory increase (+) or decrease (-) | 75 t€ | 25 t€ | 21 t€ | 6 281 € | 6 891 € |
| Short-term accrued expenses and deferred income | 12 t€ | 7 191 € | 8 043 € | 3 755 € | 13 t€ |
| Investments | 3 820 € | 3 820 € | 1 320 € | 1 320 € | 1 320 € |
| Long-term receivables from participating interests | 31 t€ | 31 t€ | 0 € | – | – |
| Other stocks | 1 080 € | 1 080 € | 1 080 € | 1 080 € | 1 080 € |
| Long-term liabilities to credit institutions | 396 t€ | 466 t€ | 504 t€ | 564 t€ | 576 t€ |
| Short-term receivables | 106 t€ | 110 t€ | 145 t€ | 107 t€ | 88 t€ |
| Other current liabilities | 21 t€ | 16 t€ | 25 t€ | 27 t€ | 32 t€ |
| Materials and supplies | 239 t€ | 314 t€ | 289 t€ | 269 t€ | 263 t€ |
| Interest expenses and other financial expenses for non-Group companies | 45 t€ | -43 t€ | -37 t€ | -22 t€ | -17 t€ |
| Other intangible assets | 7 974 € | 9 968 € | 12 t€ | 14 t€ | 16 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
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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