MK Clinic Oy is a limited company based in Kajaani, registered in 2016. In the financial year ending 31.12.2025, revenue was 164 t€ and operating profit 12 t€; equity ratio 55.3 %. Its taxable income in 2024 was 11 t€ and its income taxes 2 287 €.
Financials
| Key figures | 31.12.2025 | 31.12.2024 |
|---|---|---|
| Revenue | 164 t€ | 203 t€ |
| Revenue change | -19,4 % | – |
| EBITDA | 9 759 € | 25 t€ |
| EBITDA % | 6,0 % | 12,2 % |
| Operating profit | 12 t€ | 28 t€ |
| Operating margin | 7,5 % | 13,6 % |
| Net profit | 9 352 € | 25 t€ |
| Personnel costs | -22 t€ | -49 t€ |
| Equity ratio | 55,3 % | 62,4 % |
| Quick ratio | 0,88 | 1,10 |
| Current ratio | 1,36 | 1,69 |
| Debt to revenue | 15,5 % | 11,0 % |
| Return on equity | 29,7 % | 68,4 % |
| Balance sheet total | 97 t€ | 79 t€ |
| Equity | 31 t€ | 37 t€ |
| Cash and bank | 36 t€ | 30 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 164 t€ | 203 t€ |
| Other operating income | 37 t€ | 16 t€ |
| Raw materials and services | 113 t€ | 84 t€ |
| Personnel expenses | 22 t€ | 49 t€ |
| Depreciations and reductions in value | 2 528 € | 2 775 € |
| Other operating expenses | 52 t€ | 56 t€ |
| Operating profit (loss) | 12 t€ | 28 t€ |
| Financial income and expenses + (-) | 494 € | 41 € |
| Profit (loss) before appropriations and taxes | 12 t€ | 28 t€ |
| Income taxes | 2 441 € | 2 287 € |
| Profit (loss) for the financial year | 9 352 € | 25 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Non-current assets | 7 583 € | 8 325 € |
| Stocks | 31 t€ | 25 t€ |
| Receivables | 22 t€ | 16 t€ |
| Cash in hand and at banks | 36 t€ | 30 t€ |
| Current assets | 89 t€ | 70 t€ |
| Assets | 97 t€ | 79 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € |
| Capital and reserves | 31 t€ | 37 t€ |
| Short-term liabilities | 66 t€ | 42 t€ |
| Liabilities | 66 t€ | 42 t€ |
All financial statement items (46)
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Turnover | 164 t€ | 203 t€ |
| Other operating income | 37 t€ | 16 t€ |
| Raw materials and services | 113 t€ | 84 t€ |
| Personnel expenses | 22 t€ | 49 t€ |
| Depreciations and reductions in value | 2 528 € | 2 775 € |
| Other operating expenses | 52 t€ | 56 t€ |
| Operating profit (loss) | 12 t€ | 28 t€ |
| Financial income and expenses + (-) | 494 € | 41 € |
| Profit (loss) before appropriations and taxes | 12 t€ | 28 t€ |
| Income taxes | 2 441 € | 2 287 € |
| Profit (loss) for the financial year | 9 352 € | 25 t€ |
| Non-current assets | 7 583 € | 8 325 € |
| Stocks | 31 t€ | 25 t€ |
| Receivables | 22 t€ | 16 t€ |
| Cash in hand and at banks | 36 t€ | 30 t€ |
| Current assets | 89 t€ | 70 t€ |
| Assets | 97 t€ | 79 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € |
| Capital and reserves | 31 t€ | 37 t€ |
| Short-term liabilities | 66 t€ | 42 t€ |
| Liabilities | 66 t€ | 42 t€ |
| Pension expenses | -688 € | 7 963 € |
| Depreciations according to plan | 2 528 € | 2 775 € |
| Other long-term receivables | 210 € | 210 € |
| Tangible assets | 7 583 € | 8 325 € |
| Retained earnings | 20 t€ | 9 229 € |
| Short-term receivables | 22 t€ | 16 t€ |
| Other current liabilities | 17 t€ | 11 t€ |
| Short-term sales receivables | 19 t€ | 11 t€ |
| Short-term prepayments and accrued income | 0 € | 2 712 € |
| Other interest and financial income from non-group companies | 74 € | 30 € |
| Interest expenses and other financial expenses for non-Group companies | 568 € | 71 € |
| Short-term accounts payable | 5 574 € | 11 t€ |
| Finished products | 31 t€ | 25 t€ |
| Long-term receivables | 210 € | 210 € |
| Short-term accrued expenses and deferred income | 3 096 € | 150 € |
| Profit (loss) for the period, equity | 9 352 € | 25 t€ |
| Other social security expenses | 418 € | 1 296 € |
| Purchases during the financial year | 102 t€ | 96 t€ |
| Other short-term receivables | 2 715 € | 2 613 € |
| Services purchased | 19 t€ | 0 € |
| Wages and salaries | 22 t€ | 40 t€ |
| Liabilities | 97 t€ | 79 t€ |
| Inventory increase (+) or decrease (-) | -6 970 € | -12 t€ |
| Short-term advances received | 40 t€ | 19 t€ |
| Machinery and equipment | 7 583 € | 8 325 € |
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, MK Clinic Oy is in the upper half of the industry class beauty care and other beauty treatment activities (336 companies with taxable income; median 7 253 €).
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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