Especia Oy is a limited company based in Tampere, registered in 2017. In the financial year ending 31.12.2025, revenue was 341 t€ and operating profit 228 t€; equity ratio 98.5 %. Its taxable income in 2024 was 252 t€ and its income taxes 51 t€.
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Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 341 t€ | 368 t€ | 311 t€ | 286 t€ |
| Revenue change | -7,4 % | 18,5 % | 8,8 % | – |
| EBITDA | 225 t€ | 254 t€ | 209 t€ | 193 t€ |
| EBITDA % | 65,9 % | 68,9 % | 67,2 % | 67,4 % |
| Operating profit | 228 t€ | 249 t€ | 202 t€ | 184 t€ |
| Operating margin | 66,9 % | 67,6 % | 65,1 % | 64,4 % |
| Net profit | 183 t€ | 202 t€ | 163 t€ | 147 t€ |
| Personnel costs | -33 t€ | 33 t€ | 32 t€ | 29 t€ |
| Equity ratio | 98,5 % | 97,9 % | 98,4 % | 99,3 % |
| Quick ratio | 67,20 | 46,93 | 62,15 | 131,10 |
| Current ratio | 67,20 | 46,93 | 62,15 | 131,10 |
| Debt to revenue | 4,3 % | 5,2 % | 4,0 % | 1,8 % |
| Return on equity | 18,7 % | 22,6 % | 20,9 % | 21,1 % |
| Balance sheet total | 993 t€ | 911 t€ | 790 t€ | 701 t€ |
| Equity | 978 t€ | 892 t€ | 777 t€ | 695 t€ |
| Cash and bank | 140 t€ | 178 t€ | 175 t€ | 204 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 341 t€ | 368 t€ | 311 t€ | 286 t€ |
| Personnel expenses | 33 t€ | -33 t€ | -32 t€ | -29 t€ |
| Depreciations and reductions in value | 3 648 € | -4 864 € | -6 485 € | -8 647 € |
| Other operating expenses | 76 t€ | -82 t€ | -70 t€ | -64 t€ |
| Operating profit (loss) | 228 t€ | 249 t€ | 202 t€ | 184 t€ |
| Financial income and expenses + (-) | -510 € | 2 864 € | 825 € | -28 € |
| Profit (loss) before appropriations and taxes | 229 t€ | 252 t€ | 203 t€ | 184 t€ |
| Income taxes | 46 t€ | -50 t€ | -41 t€ | -37 t€ |
| Profit (loss) for the financial year | 183 t€ | 202 t€ | 163 t€ | 147 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 11 t€ | 15 t€ | 19 t€ | 26 t€ |
| Receivables | 22 t€ | 18 t€ | 15 t€ | 11 t€ |
| Cash in hand and at banks | 140 t€ | 178 t€ | 175 t€ | 204 t€ |
| Current assets | 982 t€ | 896 t€ | 770 t€ | 675 t€ |
| Assets | 993 t€ | 911 t€ | 790 t€ | 701 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 978 t€ | 892 t€ | 777 t€ | 695 t€ |
| Short-term liabilities | 15 t€ | 19 t€ | 12 t€ | 5 146 € |
| Liabilities | 15 t€ | 19 t€ | 12 t€ | 5 146 € |
All financial statement items (38)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 341 t€ | 368 t€ | 311 t€ | 286 t€ |
| Personnel expenses | 33 t€ | -33 t€ | -32 t€ | -29 t€ |
| Depreciations and reductions in value | 3 648 € | -4 864 € | -6 485 € | -8 647 € |
| Other operating expenses | 76 t€ | -82 t€ | -70 t€ | -64 t€ |
| Operating profit (loss) | 228 t€ | 249 t€ | 202 t€ | 184 t€ |
| Financial income and expenses + (-) | -510 € | 2 864 € | 825 € | -28 € |
| Profit (loss) before appropriations and taxes | 229 t€ | 252 t€ | 203 t€ | 184 t€ |
| Income taxes | 46 t€ | -50 t€ | -41 t€ | -37 t€ |
| Profit (loss) for the financial year | 183 t€ | 202 t€ | 163 t€ | 147 t€ |
| Non-current assets | 11 t€ | 15 t€ | 19 t€ | 26 t€ |
| Receivables | 22 t€ | 18 t€ | 15 t€ | 11 t€ |
| Cash in hand and at banks | 140 t€ | 178 t€ | 175 t€ | 204 t€ |
| Current assets | 982 t€ | 896 t€ | 770 t€ | 675 t€ |
| Assets | 993 t€ | 911 t€ | 790 t€ | 701 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 978 t€ | 892 t€ | 777 t€ | 695 t€ |
| Short-term liabilities | 15 t€ | 19 t€ | 12 t€ | 5 146 € |
| Liabilities | 15 t€ | 19 t€ | 12 t€ | 5 146 € |
| Other short-term receivables | 15 € | 2 € | 1 € | 20 € |
| Other current liabilities | 12 t€ | 10 t€ | 11 t€ | 5 146 € |
| Retained earnings | 793 t€ | 688 t€ | 612 t€ | 546 t€ |
| Short-term prepayments and accrued income | 6 598 € | 4 634 € | 5 909 € | 5 273 € |
| Short-term accounts payable | 3 020 € | 2 721 € | 1 892 € | 0 € |
| Short-term sales receivables | 15 t€ | 14 t€ | 9 461 € | 5 361 € |
| Profit (loss) for the period, equity | 183 t€ | 202 t€ | 163 t€ | 147 t€ |
| Short-term receivables | 22 t€ | 18 t€ | 15 t€ | 11 t€ |
| Interest expenses and other financial expenses for non-Group companies | 35 € | -25 € | -35 € | -28 € |
| Tangible assets | 11 t€ | 15 t€ | 19 t€ | 26 t€ |
| Wages and salaries | 29 t€ | -29 t€ | -29 t€ | -27 t€ |
| Short-term accrued expenses and deferred income | 0 € | 6 374 € | 0 € | – |
| Liabilities | 993 t€ | 911 t€ | 790 t€ | 701 t€ |
| Other interest and financial income from non-group companies | 545 € | 2 889 € | 860 € | 0 € |
| Other social security expenses | 830 € | -464 € | -612 € | -514 € |
| Machinery and equipment | 11 t€ | 15 t€ | 19 t€ | 26 t€ |
| Other shares and holdings | 820 t€ | 700 t€ | 580 t€ | 460 t€ |
| Shares and holdings | 820 t€ | 700 t€ | 580 t€ | 460 t€ |
| Depreciations according to plan | 3 648 € | -4 864 € | -6 485 € | -8 647 € |
| Pension expenses | 3 217 € | -3 128 € | -2 445 € | -1 974 € |
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, Especia Oy is in the top quarter of the industry class medical specialists activities (2077 companies with taxable income; median 81 t€, 3,1 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.