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Especia Oy

Limited company, Tampere. Medical specialists activities.

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€.

Revenue 2025341 t€-7 % on the previous year
Operating profit228 t€66,9 % of revenue
Net profit183 t€EBITDA 225 t€
Equity ratio98,5 %quick ratio 67,20
Taxable income 2024252 t€ top quarter of its industry
Income taxes 202451 t€203 t€ in 2020–2024
In business9 yrsregistered 13.1.2017

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Financials

286 t€311 t€368 t€341 t€341 t€184 t€202 t€249 t€228 t€147 t€163 t€202 t€183 t€2022202320242025
RevenueOperating profitNet profit
Key figures31.12.202531.12.202431.12.202331.12.2022
Revenue341 t€368 t€311 t€286 t€
Revenue change-7,4 %18,5 %8,8 %–
EBITDA225 t€254 t€209 t€193 t€
EBITDA %65,9 %68,9 %67,2 %67,4 %
Operating profit228 t€249 t€202 t€184 t€
Operating margin66,9 %67,6 %65,1 %64,4 %
Net profit183 t€202 t€163 t€147 t€
Personnel costs-33 t€33 t€32 t€29 t€
Equity ratio98,5 %97,9 %98,4 %99,3 %
Quick ratio67,2046,9362,15131,10
Current ratio67,2046,9362,15131,10
Debt to revenue4,3 %5,2 %4,0 %1,8 %
Return on equity18,7 %22,6 %20,9 %21,1 %
Balance sheet total993 t€911 t€790 t€701 t€
Equity978 t€892 t€777 t€695 t€
Cash and bank140 t€178 t€175 t€204 t€

Balance sheet

701 t€790 t€911 t€993 t€993 t€695 t€777 t€892 t€978 t€204 t€175 t€178 t€140 t€2022202320242025
Balance sheet totalEquityCash
Income statement and balance sheet

Income statement

31.12.202531.12.202431.12.202331.12.2022
Turnover341 t€368 t€311 t€286 t€
Personnel expenses33 t€-33 t€-32 t€-29 t€
Depreciations and reductions in value3 648 €-4 864 €-6 485 €-8 647 €
Other operating expenses76 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 taxes229 t€252 t€203 t€184 t€
Income taxes46 t€-50 t€-41 t€-37 t€
Profit (loss) for the financial year183 t€202 t€163 t€147 t€

Balance sheet

31.12.202531.12.202431.12.202331.12.2022
Non-current assets11 t€15 t€19 t€26 t€
Receivables22 t€18 t€15 t€11 t€
Cash in hand and at banks140 t€178 t€175 t€204 t€
Current assets982 t€896 t€770 t€675 t€
Assets993 t€911 t€790 t€701 t€
Share capital or other similar capital2 500 €2 500 €2 500 €2 500 €
Capital and reserves978 t€892 t€777 t€695 t€
Short-term liabilities15 t€19 t€12 t€5 146 €
Liabilities15 t€19 t€12 t€5 146 €
All financial statement items (38)
31.12.202531.12.202431.12.202331.12.2022
Turnover341 t€368 t€311 t€286 t€
Personnel expenses33 t€-33 t€-32 t€-29 t€
Depreciations and reductions in value3 648 €-4 864 €-6 485 €-8 647 €
Other operating expenses76 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 taxes229 t€252 t€203 t€184 t€
Income taxes46 t€-50 t€-41 t€-37 t€
Profit (loss) for the financial year183 t€202 t€163 t€147 t€
Non-current assets11 t€15 t€19 t€26 t€
Receivables22 t€18 t€15 t€11 t€
Cash in hand and at banks140 t€178 t€175 t€204 t€
Current assets982 t€896 t€770 t€675 t€
Assets993 t€911 t€790 t€701 t€
Share capital or other similar capital2 500 €2 500 €2 500 €2 500 €
Capital and reserves978 t€892 t€777 t€695 t€
Short-term liabilities15 t€19 t€12 t€5 146 €
Liabilities15 t€19 t€12 t€5 146 €
Other short-term receivables15 €2 €1 €20 €
Other current liabilities12 t€10 t€11 t€5 146 €
Retained earnings793 t€688 t€612 t€546 t€
Short-term prepayments and accrued income6 598 €4 634 €5 909 €5 273 €
Short-term accounts payable3 020 €2 721 €1 892 €0 €
Short-term sales receivables15 t€14 t€9 461 €5 361 €
Profit (loss) for the period, equity183 t€202 t€163 t€147 t€
Short-term receivables22 t€18 t€15 t€11 t€
Interest expenses and other financial expenses for non-Group companies35 €-25 €-35 €-28 €
Tangible assets11 t€15 t€19 t€26 t€
Wages and salaries29 t€-29 t€-29 t€-27 t€
Short-term accrued expenses and deferred income0 €6 374 €0 €–
Liabilities993 t€911 t€790 t€701 t€
Other interest and financial income from non-group companies545 €2 889 €860 €0 €
Other social security expenses830 €-464 €-612 €-514 €
Machinery and equipment11 t€15 t€19 t€26 t€
Other shares and holdings820 t€700 t€580 t€460 t€
Shares and holdings820 t€700 t€580 t€460 t€
Depreciations according to plan3 648 €-4 864 €-6 485 €-8 647 €
Pension expenses3 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

176 t€184 t€184 t€203 t€252 t€252 t€20202021202220232024

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.

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